This bill amends Minnesota Statutes 2024, section 273.13, subdivision 23, to modify the definition of agricultural products for the classification of class 2 agricultural property. The bill introduces the term "floriculture" into the definition of agricultural products, which includes the production of bedding and garden plants, foliage plants, potted flowering plants, and cut flowers. Additionally, it clarifies that a greenhouse or building used for growing floricultural or nursery products must be classified as agricultural if it is primarily used for cultivation and occasionally for retail sales. The bill also specifies that the presence of a minor, ancillary nonresidential structure does not disqualify properties from being classified under certain agricultural categories.

Furthermore, the bill establishes an effective date for these changes, stating that they will take effect beginning with the assessment year 2026. This amendment aims to provide clearer guidelines for property classification related to agricultural activities, ensuring that properties engaged in floriculture and similar agricultural practices are appropriately recognized and classified for tax purposes.

Statutes affected:
Introduction: 273.13