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, provided it meets specific criteria. This addition is marked by the insertion of a new clause (4) under paragraph (f), which states that contiguous acreage containing a farm winery licensed under section 340A.315 is eligible for agricultural classification.

Additionally, the bill updates the definition of "agricultural products" to explicitly include wine produced for sale and consumption from a farm winery, as indicated by the new insertion of clause (9) in the definition. The changes are set to take effect beginning with the assessment year 2027. Overall, the bill aims to support farm wineries by recognizing them within the agricultural property classification system, potentially providing them with tax benefits similar to those enjoyed by other agricultural entities.