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 it is exclusively used for raising or cultivating agricultural products. Additionally, the bill introduces new criteria for properties containing a residence and less than 11 acres, which can qualify as agricultural land if they meet certain income requirements related to market farming. 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 establishes that the classification under this subdivision will take precedence over any locally administered agricultural policies or land use restrictions regarding minimum or maximum farm acreage. It also includes a provision that the definitions prescribed by the commissioner are exempt from the rulemaking provisions of chapter 14. The effective date for these changes is set to begin with the assessment year 2025.

Statutes affected:
Introduction: 273.13