Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
State of Minnesota
S.F. No. 1679 - Large Forest Easement Value Reduction; PILT Payment (as proposed to be amended by A-1 delete-everything)
Author: Senator Justin D. Eichorn
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 14, 2017


S.F. No. 1679 establishes a new payment in lieu of tax (PILT) payment for large forest easement value reduction. Large forest easement value reduction is defined as the market value reduction due to a single “forest for the future” easement on land exceeding 60,000 acres that was purchased under Minnesota’s “forest for the future” program. Counties shall be entitled to a PILT payment in the amount of three-fourths of one percent of the large forest easement value reduction in the county. Each county must certify to the Department of Natural Resources the assessed value of large forest easement value reduction in the county, and the county treasurer must allocate the payments on the same basis as if the payments were taxes on the land.

Effective retroactively for assessment year 2011 and thereafter.

Check on the status of this bill
Back to Senate Counsel and Research Bill Summaries page

This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
Last review or update: 03/14/2017
If you see any errors on this page, please e-mail us at