Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF4828

Introduced
3/11/24  

Caption

Agricultural land for agricultural property classification definition modification

Impact

The implications of SF4828 involve changes to the Minnesota Statutes, particularly concerning property classification for tax assessments. By defining agricultural purposes more expansively, the bill may benefit farmers engaged in diverse agricultural activities, including market farming and timber production. Additionally, it stipulates that local conservation programs can take precedence over general tax rules, allowing for better incentives and support for sustainable practices. The modifications are designed to enable local assessors to classify land consistently, impacting property tax revenues for those engaged in agricultural practices.

Summary

SF4828 aims to modify the definition of agricultural land for property classification purposes in Minnesota. The bill seeks to impact how agricultural land is classified for tax purposes by refining existing definitions to include various agricultural activities. A significant element of this modification is the treatment of contiguous acreage. The bill clarifies what qualifies as agricultural land and introduces adjustments to property classification rates for different types of agricultural use, providing a potential reduction in tax liabilities for qualifying producers.

Contention

Notably, some points of contention have emerged surrounding the bill. Opponents may argue that the increased latitude in defining agricultural land could lead to ambiguity and potential abuse, as properties that are not traditionally agricultural might seek to qualify for preferential tax rates. Furthermore, the requirement for certification and assessments by local officials could pose challenges in uniformity across the state. Discussions around SF4828 also highlight the balance between supporting agricultural activities and ensuring adequate tax revenue for local governance, raising questions about the broader impact of these tax modifications.

Companion Bills

MN HF4562

Similar To Definition of agricultural land modified for agricultural property classification purposes.

Similar Bills

MN HF1522

Property taxes; definition of agricultural land modified for agricultural property classification.

MN HF2109

Property tax; eligibility for class 2c managed forest lands classification clarified.

MN SF1633

Class 2c managed forest lands classification eligibility clarification provision

MN HF4562

Definition of agricultural land modified for agricultural property classification purposes.

MN SF1498

Definition modification of agricultural land for agricultural property classification

MN HF2654

Definition of agricultural products modified for class 2 agricultural property classification.

MN SF2626

Definition modification of agricultural products for class 2 agricultural property classification

MN SF4701

Property tax classification consolidation