The Rural Preserve Property Tax Program was enacted into law by the state legislature in 2009 and was designed to work in conjunction with the changes that were made to the Green Acres program in 2008 and 2009. Rural Preserve provides property tax relief to taxpayers with eligible class 2b (Non-Productive) rural vacant land.
Below is a brief description of the program.
The assessor determines two values on land enrolled in Rural Preserve*:
- The Estimated Market Value based on sales of similar property taking into consideration all outside factors that influence its market value.
- The value without regard to outside influences, or “Rural Preserve Value”, which must not exceed the class 2a tillable value for the county.
*Taxes are calculated on both values, but paid on the lower value each year.
If you own class 2b rural vacant land that was grandfathered into Green Acres for the 2010 assessment, or that is part of an agricultural homestead, you may be eligible for Rural Preserve subject to the following:
The enrolled acres must:
- have been enrolled in Green Acres prior to enrollment; or be part of an agricultural homestead;
- not be enrolled in Green Acres, Open Space, or SFIA;
- have no delinquent property taxes owed on the land;
How to apply:
Application forms are available at the Pine County assessor's office or on the MN Dept of Revenue website and must be filed by May 1st for taxes payable in the following year (the application deadline is extended to August 1, 2011 for the 2011 assessment, taxes payable in 2012).
Applications for Rural Preserve will be filed with and approved by the county assessor. The most recent aerial photograph or satellite image of the property must be included along with the application. The photograph should clearly delineate the acres which the property owner would like to enroll in Rural Preserve.
If you have any questions regarding the application process please contact the Pine County Assessor’s Office at (320) 591-1632.
Please click on the link below to view the Rural Preserve Fact Sheet from the Minnesota Department of Revenue.