Bill > HF1409

This bill expands the list of qualified relatives who can be considered for special agricultural homestead classification in Minnesota. Currently, agricultural property can be classified as a homestead if the owner, spouse, or certain relatives are actively farming the land. The bill adds new relatives to this list, including grandparents, stepchildren, uncles, aunts, nephews, nieces, parents, and stepparents. This means that if these newly added relatives are actively farming the agricultural property (which must be at least 40 acres), and meet other existing requirements such as being Minnesota residents and not claiming another agricultural homestead in the state, the property can be classified as a special agricultural homestead. The bill provides tax benefits by allowing these properties to be classified under a specific property tax category. The changes will become effective with the 2026 assessment year, giving property owners and assessors time to understand and implement the new relative classifications. The goal appears to be providing more flexibility for family-owned agricultural properties in maintaining their homestead tax status.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1409&ssn=0&y=2025