This bill amends Minnesota Statutes 2024, section 273.13, subdivision 23, to modify the definition of agricultural land for property classification purposes. Key changes include the clarification of what constitutes agricultural land, specifically allowing for contiguous acreage of less than ten acres to qualify if used for raising or cultivating agricultural products. Additionally, the bill introduces new criteria for properties containing a residence and less than 11 acres, stipulating that they can be classified as agricultural if they are used for market farming and meet income requirements. The bill also specifies that agricultural classification shall not be based on the market value of any residential structures on the parcel.

Furthermore, the bill includes provisions that allow for the classification of agricultural land even if it is leased to another person for agricultural purposes. It supersedes any locally administered agricultural policies or land use restrictions regarding minimum or maximum farm acreage for property tax purposes. The effective date for these changes is set for the assessment year 2025.

Statutes affected:
Introduction: 273.13