The Green Acres (Minnesota Agricultural Property Tax) program provides property tax relief for owners of agricultural property in areas where the market value of land is being affected by development pressure, sales of recreational land, or other nonagricultural factors. See more information about the program from the Department of Revenue (PDF).
To apply for the Green Acres Tax program, please fill out the application (PDF) and addendum (PDF) and return to the Le Sueur County Assessor's office by May 1 to be eligible for the deferment in the next payable tax year.