
Minnesota Class 2c Managed Forest Land Property Tax Classification
Minnesota Department of Revenue
Due May 1, 2027
A reduced property tax class for privately owned forest land managed under a registered forest management plan. Owners apply to their county assessor; the land is taxed at a 0.65% class rate while it keeps qualifying.
Eligibility
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At least 20 eligible acres of contiguous parcels of forested land
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A registered forest management plan with the Minnesota DNR that is less than 10 years old
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A maximum of 1,920 acres per taxpayer statewide
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Structures and the surrounding 10 acres are classified separately
Terms
Continues as long as the property meets requirements; new owners must reapply with an updated plan in their name.
Published amounts: the market value of the property subject to property tax that is used to calculate local property taxes will be calculated with the Class 2c Managed Forest classification rate of 0.65%.
Application Instructions
Apply to your county assessor by May 1 for taxes payable the following year, with a valid (not pending) forest management plan.
Deadline text on the page: Apply to your county assessor by May 1 for taxes payable the following year. (Revenue page elsewhere says 'the application deadline for 2c is April 30')
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Updated October 15, 2026
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