Green acres tax deferment requirements modified.

HF 2011 modifies Minnesota's Green Acres tax deferment program to require a nutrient management plan for agricultural land in the southeast karst region (Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, and Winona counties) to qualify for tax deferment after January 1, 2027. Soil and water conservation districts in these counties must certify nutrient management plans to county assessors by May 1 annually. This change affects landowners in the specified counties who rely on the tax deferment for qualifying agricultural property. The requirement does not apply to land outside the southeast karst region or to other areas of the state.