Minnesota § 273.117 - CONSERVATION PROPERTY TAX VALUATION
Full text of Minnesota Minnesota Statutes § 273.117 — CONSERVATION PROPERTY TAX VALUATION, with citation guidance and answers to common questions.
§ 273.117. CONSERVATION PROPERTY TAX VALUATION
(a) The value of real property that is subject to a conservation restriction or easement must not be reduced by the assessor if:
(1) the restriction or easement is for a conservation purpose and is recorded on the property; and
(2) the property is being used in accordance with the terms of the conservation restriction or easement.
(b) This section does not apply to:
(1) conservation restrictions or easements covering riparian buffers along lakes, rivers, and streams that are used for water quantity or quality control;
(2) easements in a county that has adopted, by referendum, a program to protect farmland and natural areas since 1999;
(3) conservation restrictions or easements entered into prior to May 23, 2013; or
(4) conservation easements in a metropolitan county that has adopted, by resolution, a program to protect farmland or natural areas. A metropolitan county that has adopted a program to protect farmland or natural areas may, by resolution, authorize the assessor to consider the impact of the conservation easement on the property's value. For purposes of this clause, "metropolitan county" has the meaning given in section 473.121, subdivision 4.
History:
1Sp1981 c 1 art 2 s 6; 2008 c 154 art 13 s 27; 2013 c 143 art 4 s 17; 2014 c 150 art 4 s 5; 1Sp2025 c 13 art 2 s 6
NOTE: The amendment to this section by Laws 2025, First Special Session chapter 13, article 2, section 6, is effective for assessment year 2026 and thereafter. Laws 2025, First Special Session chapter 13, article 2, section 6, the effective date.
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 273.117
What does Minnesota Statutes § 273.117 cover?
Section 273.117 ("CONSERVATION PROPERTY TAX VALUATION") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 273.117?
A common citation format is "Minnesota Statutes § 273.117" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 273.117 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.