MN SF2805

Amends Minnesota Statutes section 273.117 to prohibit assessors from reducing property tax valuations for real property subject to conservation restrictions or easements that are for conservation purposes, recorded on the property, and used in accordance with their terms.

Excludes from this protection conservation restrictions or easements covering riparian buffers along lakes, rivers, and streams used for water quantity or quality control.

Excludes conservation easements in counties that adopted farmland and natural area protection programs by referendum since 1999, and in metropolitan counties.

Excludes conservation easements in nonmetropolitan counties that have authorized assessors by resolution to consider the impact of conservation restrictions on property value.

Excludes conservation restrictions or easements entered into prior to May 23, 2013.