HF 1932 Summary

• Modifies property tax classification rules for parcels of 20+ acres enrolled in the sustainable forest management incentive program under chapter 290C, reducing the split-parcel acreage assigned to structures from ten acres to three acres or the number of acres excluded from the Sustainable Forest Incentive Act covenant, whichever is greater.

• Clarifies that land split-classified under the previous statute while enrolled in the Sustainable Forest Incentive Act is not in violation of enrollment conditions if a non-minor structure was identified on the covenant and appropriate acreage was excluded at the time of enrollment.

• Effective for assessment year 2022 and thereafter for property classification changes, and effective for violation determinations made after June 30, 2021.