Green Acres Program

What's New with Green Acres?

New Property Tax Law Changes Certain Provisions in the Green Acres/
Rural Preserve Programs

Governor Dayton signed a bill into law on April 15, 2011 changing certain conditions of the Green Acres/Rural Preserve programs that resulted from legislation passed during the last two years. The new law:

  • clarifies the purpose of the Green Acres program;
  • maintains the class 2a agricultural and class 2b rural vacant land classifications;
  • modifies land requirements for enrollment in the Rural Preserve program;
  • updates the application requirements for Rural Preserve;
  • readdresses the payback requirements;
  • summarizes the treatment of land removed from Green Acres at the owner’s request;
  • repeals the requirement to have a conservation assessment plan completed for enrollment in Rural Preserve;
  • terminates covenants entered into for purposes of enrollment in Rural Preserve; and
    requires a study of agricultural and rural vacant land valuations.

Details of the law are carefully being analyzed at this time in order to outline various administrative matters that must be implemented. The county assessor will provide specific information to all past and current Green Acres enrollees about these changes. This information is posted on the Stearns County Website and will be offered in a future mailing to affected land owners early this summer.

Following are some of the highlights of the 2011 Green Acres/Rural Preserve law:

  • The purpose of the Green Acres program was clarified when the legislature added a statement affirming “…that it is in the interest of the state to encourage and preserve farms by mitigating the property tax impact of increasing land values due to non-agricultural economic forces.”
  • Class 2b land properly enrolled in Green Acres for taxes payable in 2008 may be enrolled in Rural Preserve without consideration of its homestead status as long as it is contiguous to class 2a land under the same ownership that is currently enrolled in Green Acres.
  • Class 2b land not qualifying as having been properly enrolled in Green Acres for taxes payable in 2008 may be enrolled in Rural Preserve, but it must be part of an agricultural homestead and contiguous to class 2a land under the same ownership that is enrolled in Green Acres.
  • The requirements to have a conservation assessment plan, a recorded covenant agreement, and a minimum term of enrollment have been removed.
  • The requirements stating that land being enrolled in Rural Preserve cannot have delinquent property taxes nor can it be enrolled in Green Acres, Open Space, Managed Forest Land, SFIA, or Agricultural Preserves still remains.
  • Property enrolled in Rural Preserve stays in the program until it is withdrawn or no longer qualifies just like property enrolled in Green Acres.
  • A one-time application including a recent aerial photograph of the property from the Farm Service Agency or county’s GIS system delineating the land to be enrolled in Rural Preserve must be filed with the county assessor by May 1st of the year prior to the year in which the taxes become payable, except in 2011 it must be submitted before August 1st.
  • A three year payback of deferred taxes and special assessments are due when the land owner requests removal from Rural Preserve, or if the property becomes: (1) any classification other than class 2b land, (2) non-homestead unless it was grandfathered in as a result of being enrolled in Green Acres for taxes payable in 2008, or (3) no longer contiguous to Green Acres property under the same ownership.
  • Land owners who withdrew properly enrolled class 2a land from Green Acres at any time since May 21, 2008 may reapply by August 1, 2011 to be eligible for Green Acres this year and beyond if current enrollment requirements are met.
  • Land owners who withdrew properly enrolled class 2b land from Green Acres at any time since May 21, 2008 have until August 1, 2011 to put those acres into Rural Preserve and be treated as if the acreage was enrolled in Green Acres prior to this enrollment.
  • Land owners who withdrew any class 2a land after May 21, 2008 as well as any class 2b land after August 16, 2010 from Green Acres and paid deferred taxes are eligible for a refund on only those acres that are re-enrolled in Green Acres or Rural Preserve before the August 1st deadline.
  • The Commissioner of Revenue must complete a study and report to the Legislature next year describing class 2a and 2b land valuation methods to be used in future assessments.
Again, more program information will be provided to past and current Green Acres enrollees as it becomes available. Land owners who have questions after receiving updated information may contact the Stearns County Assessor’s Office for assistance.