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Committee considers clarifying that conservation‑eased lands can qualify for managed‑forest (2C) tax classification
Summary
Senate File 1633 would confirm that forest lands with conservation easements remain eligible for the Class 2C managed forest tax classification; proponents say the change removes uncertainty for landowners and assessors.
Senate File 1633 (listed in the hearing as Senate File 16‑33) would clarify that privately owned forest lands subject to conservation easements are eligible for the Class 2C managed forest property tax classification. Supporters said county assessors have applied the eligibility rules inconsistently and the bill would align 2C treatment with agricultural easement programs.
Senator Hellstrom presented the bill and witnesses included Wayne Osterly, director of land protection at the Minnesota Land Trust, and Gary Michael, cooperative forest management supervisor for the Minnesota Department of Natural Resources. Osterly said the Land Trust holds about 750 conservation easements covering more than 85,000 acres and that some counties have not recognized conserved forest lands as eligible for Class 2C. “This bill brings eligibility for managed forests in alignment with Green Acres and other ag classifications,” he told the committee.
Gary Michael summarized the purpose of the 2C classification and said the Department of Revenue has been engaged and “indicated it provides the clarity needed.” Supporters argued the lack of clear statutory language creates a disincentive for landowners considering permanent conservation easements.
The committee discussed a delete‑all amendment and technical clarifications to the statutory cross‑references; sponsors described the change as a narrow clarification rather than a program expansion. Senate File 1633, as amended, was laid over by the committee.
