This program is for forest land owners that have a forest management plan and record a covenant saying they will abide by the plan and not develop on the property for at least 8 years. The application is sent to the State of Minnesota and owners receive a payment of $7 per acre every year that the land is enrolled.

Owners cannot be enrolled in both this program and the 2c Managed Forest classification.

The Sustainable Forest Incentive Act (PDF) and the Minnesota Department of Revenue has more information on this and other tax programs.