This bill amends Minnesota Statutes 2024, section 273.13, subdivision 23, to modify the definition of agricultural land for property classification purposes. The changes include the insertion of new criteria for classifying agricultural land, particularly regarding smaller parcels. Specifically, contiguous acreage that contains a residence and is less than 11 acres can qualify as agricultural land if it was used for market farming in the preceding year, provided the owner meets certain income documentation requirements. This includes either submitting a federal Schedule F showing gross income of at least $5,000 or providing a farm financial plan demonstrating a plan to earn that amount in the next two years.

Additionally, the bill clarifies the definition of "agricultural purposes" and expands the types of activities that can qualify land for agricultural classification. It also includes a provision that the classification under this section supersedes any locally administered agricultural policies or land use restrictions regarding minimum or maximum farm acreage. The effective date for these changes is set for the assessment year 2025.

Statutes affected:
Introduction: 273.13