MN SF3025

Agricultural land in Minnesota's southeast karst region (Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, and Winona counties) must have a nutrient management plan to qualify for green acres property tax deferment after January 1, 2027

Nutrient management plans must be submitted to the local soil and water conservation district board by April 1 of the year prior to when taxes are payable

Soil and water conservation district boards in the karst region must annually certify nutrient management plan notifications to county assessors by May 1

A nutrient management plan is defined as a site-specific plan that determines proper source, method, rate, and timing for fertilizer, manure, and other nutrient applications to minimize environmental nutrient loss

All provisions take effect beginning with assessment year 2026