MN SF4583

Adds definitions for "southeast karst region" (Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, and Winona counties) and "nutrient management plan" to Minnesota Statutes section 273.111.

Requires landowners in the southeast karst region to obtain and maintain a nutrient management plan to qualify for green acres tax deferment after January 1, 2026.

Mandates soil and water conservation district boards in the southeast karst region to annually certify nutrient management plans to county assessors by May 1.

Requires landowners in the southeast karst region applying for tax deferment to submit their nutrient management plan to the soil and water conservation district board by April 1 prior to the tax year.

All provisions are effective beginning with assessment year 2025.