This bill amends Minnesota Statutes 2025 Supplement, section 273.13, subdivision 23, to modify the classification of agricultural property to include certain farm wineries. Specifically, it introduces a new provision that allows contiguous acreage containing a licensed farm winery to qualify for agricultural classification, thereby expanding the definition of agricultural land. The bill also clarifies that agricultural land can include properties used for various agricultural purposes, such as the production of wine, alongside existing classifications for agricultural homesteads and rural vacant land.

Additionally, the bill removes the previous requirement that contiguous acreage containing a residence must be less than 15 acres to qualify for agricultural classification based on market farming. Instead, it now allows for properties with a farm winery to be classified as agricultural regardless of the size, provided they meet the necessary licensing requirements. The changes are set to take effect beginning with the assessment year 2027.