MN HF1890

Revives the bovine tuberculosis property tax credit for agricultural and rural vacant land located within a bovine tuberculosis management zone designated by the Board of Animal Health.

Property owners must file applications with the county by July 1, 2012 to qualify for the credit for taxes payable in 2012.

For taxes payable in 2012, the credit is paid as a direct payment to the property owner issued by the county within 30 days of application receipt, provided no delinquent taxes exist on the property.

For taxes payable in 2013 and thereafter, the credit is deducted from property taxes due and shown as a reduction on the property tax statement.

The credit terminates when the Board of Animal Health discontinues all required bovine tuberculosis related activities within the management zone.