Forest Programs

Assessor

There are two programs for forested properties: the Sustainable Forest Incentive Act (SFIA) and the 2c Managed Forest Classification. A brief comparison of the programs can be found here.   

The Sustainable Forest Incentive Act (SFIA) was enacted in 2001, provides for annual payments to be made to enrolled owners of forested lands as an incentive to practice long-term sustainable forest management. The land is enrolled in the program for a minimum of eight years and up to fifty years with restrictions recorded on the property via a covenant. The property must be not used for agricultural purposes, and is not improved with a structure (unless used for forest management purposes are permitted).  A property that is improved with a structure that is not used for forest management purposes, or an improved building site that provides water, sewer, or electrical hookups, will be split-classified (not included in the program), with 3 acres being assigned to the structure/building site.  The property must also have a qualifying forest management plan (forest stewardship plan) that was developed by a DNR approved forester within the past 10 years.  The property must be no less than 20 acres, wit hat least 50 percent forested. An owner may include private individuals, corporations and partnerships—both residents and nonresidents of Minnesota. However, there can only be one claimant per parcel of land. If the land is owned by multiple people, the owners must decide who will receive the incentive payment. The property cannot have delinquent property taxes, be enrolled in Reinvest in Minnesota (RIM), Conservation Reserve Enhancement Program (CREP), Conservation Reserve Program (CRP), Green Acres or Ag Preserves, or the 2c Managed Forest Land classification. 

We have compiled a checklist to assist you in applying for SFIA. Applications for SFIA are due to the Minnesota Department of Revenue by September 30th to receive payment in the following year.

The 2c Managed Forest Classification was enacted in 2008, provides for a reduced classification rate of 0.65 percent if the property meets all requirements (a 35% reduction from the regular class rate).  The property must be unplatted, rural in character, is not used for agricultural purposes, and is not improved with a structure (minor ancillary structures are permitted).  A property that is improved with a structure that is not a minor ancillary structure, or an improved building site that provides water, sewer, or electrical hookups, will be split-classified (not included in the program), with 10 acres being assigned to the structure.  The property must also have a qualifying forest management plan (forest stewardship plan) that was developed by a DNR approved forester within the past 10 years.  The property must be no less than 20 acres, but not greater than 1,920 acres statewide.  Additionally, the property cannot be enrolled in the Sustainable Forest Incentive Act (SFIA) program. 

We have compiled a checklist to assist you in applying for 2c. Applications for 2c Managed Forest are due to the Pine County Assessor's office by May 1st to receive the classification in the following year.

It is important to note that both programs require a forest management plan to be drafted on the property.  A list of other approved plan writers can be found here or you may contact the Pine Soil & Water District at 320-216-4240 and work with their plan writer.   

Program Comparisons
2c Managed Forest Checklist
2c Managed Forest Application
SFIA Checklist
SFIA 8-Year Covenant
SFIA 20-Year Covenant
SFIA 50-Year Covenant
SFIA Application
2018 SFIA Payment Amounts