This bill amends Minnesota Statutes 2024, specifically section 273.124, subdivision 14, to expand the definition of qualified relatives for special agricultural homestead classification. The bill introduces new legal language that allows for the inclusion of a grandparent, stepchild, uncle, aunt, nephew, niece, or stepparent as eligible relatives who can actively farm the agricultural property alongside the owner or their spouse. This change aims to broaden the scope of family members who can participate in farming operations and qualify for agricultural homestead benefits.

Additionally, the bill stipulates that agricultural land and buildings classified as class 2a homestead property for the 1997, 1998, 2007, and 2008 assessments will retain their classification under certain conditions, such as abandonment due to natural disasters and continued ownership. The bill also includes a provision that requires an initial full application to be submitted to the county assessor, with subsequent years allowing for a simplified one-page reapplication process, provided that specific criteria remain unchanged. The effective date for these amendments is set to begin with the assessment year 2026.

Statutes affected:
Introduction: 273.124