Committee advances bill clarifying conservation easements can qualify for class 2c managed forest classification
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Summary
House File 21 09 would clarify that forest land with conservation easements remains eligible for the class 2c managed forest land property-tax classification; conservation groups, forest owners and industry supported the clarification and Department staff reported no objection; committee laid the bill over for possible omnibus inclusion.
House File 21 09, offered to clarify statutory language for class 2c managed forest land, drew largely unanimous support from conservation groups, family forest owners, industry and the Department of Natural Resources.
Representative Boris told the committee the bill confirms that privately owned forest land held under conservation easements may still qualify for the lower class 2c property-tax rate if the property meets the acreage and management-plan requirements. Amy Schwartz, general counsel for Minnesota Land Trust, said the change resolves confusion assessors and landowners have faced and preserves incentives that keep forests as working lands.
Supporters emphasized that clarity reduces administrative burden and promotes long-term stewardship. Tom Radovich of Minnesota Forest Industries said private forest owners provide nearly 30% of annual timber harvest and the clarification helps sustain the working-forest economy. A Department of Natural Resources official and Department of Revenue staff said they had been consulted and raised no objections.
Members asked about the potential scale of the levy shift and requested follow-up revenue estimates for counties where enrollment could change. The revenue estimate provided to the committee stated the amount of land affected is unknown; the fiscal analyst estimated statewide disparity-reduction aids and similar programs separately.
The committee laid House File 21 09, as amended, over for possible inclusion in the omnibus tax bill.

