Since implementation of Minnesota’s new 2c Managed Forest Lands tax classification, many questions have arisen about exactly what acres are eligible.
I’m forwarding information from the Minnesota DNR and Department of Revenue that goes a long way toward clarifying these questions. Thanks to Andrew Arends (MDNR-Division of Forestry) and Drew Imes (MDOR) for sharing this.
Email dated Nov. 14, 2007 from Andrew Arends, MDNR:
As promised, the Department of Revenue was able to draft a great document to help resource managers determine which forest stewardship acres would quality for the 2c Managed Forest Land property tax program. Please see the attached memo and determination document from the Department of Revenue.
Long story short – more acres will qualify with the new interpretations by the Department of Revenue. Eligible acres will be based on contiguous parcels that contain at least 20 stewardship acres. Basically, if the acres meet the definition of being a stewardship acre, it can be counted as 2c acres (provided there are at least 20 eligible acres in the parcel or in adjoining parcels). Sounds wordy so I suggest you look at the provided maps as visual examples of what might qualify for 2c.
As before, please contact your local county assessor first if you have questions about a landowners application.
Thank you and keep up the good work!
Andrew Arends, DNR-Forestry
A PDF version of the MDOR memo, including visual and text examples, is available from http://www.myminnesotawoods.umn.edu/docs/2cMFL-memo-MDOR.pdf.