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 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 are used for market farming and meet certain 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 also supersedes any locally administered agricultural policies or land use restrictions that define minimum or maximum farm acreage for property tax purposes. The effective date for these changes is set to begin with the assessment year 2025.

Statutes affected:
Introduction: 273.13