Form CR-GA, the Application for Green Acres Valuation and Tax Deferment of Agricultural Land, is the form an owner of agricultural land files with the county assessor to enroll parcels in the Minnesota Green Acres program. It is one of the Dakota County property tax forms, published by Dakota County on its assessing pages. Owners of qualifying farmland, nurseries and greenhouses use it, and it must be filed by May 1 with one addendum for each parcel. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the application itself goes to the assessor as described below.
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What is CR-GA?
Application for Green Acres Valuation and Tax Deferment of Agricultural Land (Form CR-GA) is the application an owner files with the county assessor to have qualifying agricultural land valued under the Green Acres program, which defers part of the property tax until the land is sold or stops qualifying.
Under Green Acres the assessor determines two values for the property. The first is the estimated market value, based on sales of similar property and all the non-farm factors that influence value. The second is the agricultural value, or Green Acres value, based on sales of agricultural property in areas not affected by development pressures. Taxes are calculated on both values but paid on the lower agricultural value each year. The difference is deferred. The deferred tax is a lien on the property to the same extent and for the same duration as other property taxes, and it is collected if and when it becomes payable.
The instructions printed with the form say the property must be classified as 2a productive agricultural land, be primarily devoted to agricultural use, and be at least 10 acres or be a nursery or greenhouse. It must also meet one of the ownership or possession tests listed on the form.
The form is supplemented by the Green Acres Addendum Form (CR-GAADD), which must be completed for each parcel and attached. The information is collected under Minnesota Statutes, section 273.111.
Who needs to file CR-GA?
Owners of property classified as 2a productive agricultural land who want it enrolled in Green Acres use this form. The land must be primarily devoted to agricultural use and be at least 10 acres, or be a nursery or greenhouse.
One of the seven tests on the form must apply, and it must be the same for every parcel being enrolled:
- the property is the homestead of the owner or the owner's surviving spouse, child or sibling;
- it is farmed together with the homestead property of one of those people;
- it has been in the possession of the owner, the owner's spouse, parent or sibling for at least seven years before the application;
- it is farmed together with property within four townships or cities of land possessed that long;
- it is the homestead of a member, shareholder or partner of a family farm entity or authorized farm entity under M.S. 500.24;
- it is the homestead of a member, shareholder or partner of an entity not regulated under M.S. 500.24 whose majority of members are related and at least one resides on or actively farms the land;
- it is held by a nursery or greenhouse, or an entity owned by the proprietor, partnership or corporation that also owns the nursery or greenhouse operations.
All parcels being enrolled must be under the same ownership. The form is signed by an owner, or by an authorized member, partner or shareholder of the farm entity that owns the property.
When to file CR-GA
Submit the application and its attachments by May 1. The instructions say forms must be filed by May 1 to receive consideration for the following taxes payable year.
You do not refile every year. If the deferment is granted, you are not required to file this application annually. The county assessor may still ask you for an additional application or other proof to verify that you continue to qualify. If you enroll more than one parcel, prepare all the addendum forms before you submit, because they must be attached to the application.
Documents you need
- Green Acres Addendum Form (CR-GAADD): one for each parcel you are enrolling, each parcel listed separately on its own addendum sheet and all attached to the application.
- Additional application or proof of continued qualification: only if the county assessor asks for it to verify that you still qualify after the deferment is granted.
How to fill out CR-GA
Check that the property qualifies
Read the Form CR-GA instructions first. The land must be classified as 2a productive agricultural land, be primarily agricultural, and be at least 10 acres or a nursery or greenhouse.
Leave the office-use box blank
The For Office Use Only box (Approved or Denied, assessment year, assessor's signature and date) is completed by the assessor.
Select how the property is owned
Under Property is owned by, check Private individual, Family farm entity, Authorized farm entity under section 500.24, Corporation owning a nursery, or Other and specify.
Enter owner name and mailing address
Give the name of the owner if an individual (with middle initial) or of the entity, then the mailing address, city, state, ZIP code and county.
Answer qualifying questions 1 through 7
Mark Yes or No for each. One test must apply, and it must be the same for all parcels you enroll.
Give PIDs where the form asks
If you answer Yes to question 2, enter the PID or physical address of the property containing the homestead. If Yes to question 4, enter the PID or address of the property possessed for at least seven years.
Answer the corporation follow-up
If you answered Yes to question 7 and you are a corporation, mark whether it derives 80 percent or more of its gross receipts from wholesale or retail sale of horticultural or nursery stock.
Complete an addendum for each parcel
Fill out a Green Acres Addendum Form (CR-GAADD) for every parcel you are enrolling, one parcel per sheet.
Sign, add phone and date
Under Signature of Owner or Authorized Representative, sign, then enter your phone number and the date. By signing you certify the information is true and that you are an owner or authorized member, partner or shareholder.
Review and download the completed PDF
Check each answer and make sure the addendums are ready. Download or print the completed PDF from FillingPDF and send it with the attachments as described under How to submit.
How to submit CR-GA
Submit Form CR-GA, with all attachments, to the county assessor of the county where the property is located. The instructions say Green Acres applications are made to and approved by that assessor.
- Where: the County Assessor's Office for the county of the property. The form prints no street address, portal or email, so contact the office for its filing options and for assistance.
- What to send: the signed application plus one Green Acres Addendum Form (CR-GAADD) for each parcel, each parcel on its own addendum sheet.
- When: by May 1.
The "For Office Use Only" box at the top of the form is completed by the assessor, who records approval or denial. FillingPDF lets you fill out and download the PDF; submission follows the assessor's channels above.
Common mistakes to avoid
- Listing several parcels on one addendum sheet; each parcel must be on a separate Green Acres Addendum Form (CR-GAADD).
- Submitting the application without attaching all of the addendum forms.
- Filing after May 1 and expecting consideration for the following taxes payable year.
- Enrolling parcels for which the qualifying test is not the same; the one test that applies must be the same for all parcels being enrolled.
- Enrolling parcels under different ownership; all parcels in the deferment must be under the same ownership.
- Answering Yes to question 2 or 4 without giving the PID or physical address of the homestead or long-held property.
- Writing in the For Office Use Only box, which the assessor completes.
- Signing as someone who is not an owner or an authorized member, partner or shareholder of the farm entity that owns the property.
Frequently asked questions
What is Form CR-GA?
Form CR-GA is the Application for Green Acres Valuation and Tax Deferment of Agricultural Land. Owners file it with the county assessor so qualifying farmland, nurseries or greenhouses are taxed on the lower agricultural value, with the difference deferred until the property is sold or stops qualifying.
When is the Green Acres application due?
May 1. The instructions say the application must be filed by May 1 to receive consideration for the following taxes payable year. Attach all addendum forms before you submit.
Do I have to reapply for Green Acres every year?
No. If the deferment is granted, you are not required to file the application each year. The county assessor may, however, ask for an additional application or other proof to verify that you still qualify.
What do I attach to the Green Acres application?
Attach a Green Acres Addendum Form (CR-GAADD) for each parcel you enroll. Each parcel must be listed separately on its own addendum sheet, and all addendums must be attached to the application before you submit it.
Who qualifies for Green Acres?
Owners of 2a productive agricultural land that is primarily agricultural and at least 10 acres, or a nursery or greenhouse, and that meets one of the seven tests on the form, such as being the owner's homestead or having been in the family for at least seven years.
Where do I send Form CR-GA?
To the county assessor where the property is located, which approves Green Acres applications. The form prints no address or portal, so contact the County Assessor's Office for its filing options.
Can I fill out the Green Acres application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the assessor; you submit it through the assessor's channels.
What happens if I give false information on the application?
The form states that false statements are against the law. Under Minnesota Statutes, section 609.41, giving false information to avoid or reduce a tax obligation is subject to a fine, imprisonment, or both, as set out in the form's instructions.
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