Property tax; eligibility for class 2c managed forest lands classification clarified.

HF 2109 clarifies eligibility rules for Minnesota's Class 2c managed forest land property tax classification, which applies to forested land managed under a forest management plan but not enrolled in the sustainable forest program. To qualify, land must be 20-1,920 acres statewide per owner, require a formal application to the county assessor by May 1, and include verification from the commissioner of natural resources. This classification reduces the tax rate to 0.65% of market value (compared to 1% for other rural land), directly affecting forest landowners who meet these criteria. The bill ensures consistent application of the tax benefit by specifying deadlines and verification steps for property owners seeking the lower rate.