Green acres tax deferment requirements modifications

SF 3025 modifies Minnesota's property tax deferment program for agricultural land (known as "Green Acres") by adding a new requirement for landowners in the southeast karst region (Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, and Winona Counties). Starting in 2026, land in this region must have a certified nutrient management plan to qualify for tax deferment. Soil and water conservation districts must annually certify these plans to county assessors by May 1. This change directly affects farmers in those specific counties who seek to maintain reduced property tax rates on qualifying agricultural land. The bill does not alter existing deferment rules outside the southeast karst region.