| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; property; modifying the definition of agricultural land for |
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| 3 | 3 | | 1.3 agricultural property classification; amending Minnesota Statutes 2024, section |
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| 4 | 4 | | 1.4 273.13, subdivision 23. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 273.13, subdivision 23, is amended to read: |
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| 7 | 7 | | 1.7 Subd. 23.Class 2.(a) An agricultural homestead consists of class 2a agricultural land |
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| 8 | 8 | | 1.8that is homesteaded, along with any class 2b rural vacant land that is contiguous to the class |
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| 9 | 9 | | 1.92a land under the same ownership. The market value of the house and garage and immediately |
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| 10 | 10 | | 1.10surrounding one acre of land has the same classification rates as class 1a or 1b property |
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| 11 | 11 | | 1.11under subdivision 22. The value of the remaining land including improvements up to the |
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| 12 | 12 | | 1.12first tier valuation limit of agricultural homestead property has a classification rate of 0.5 |
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| 13 | 13 | | 1.13percent of market value. The remaining property over the first tier has a classification rate |
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| 14 | 14 | | 1.14of one percent of market value. For purposes of this subdivision, the "first tier valuation |
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| 15 | 15 | | 1.15limit of agricultural homestead property" and "first tier" means the limit certified under |
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| 16 | 16 | | 1.16section 273.11, subdivision 23. |
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| 17 | 17 | | 1.17 (b) Class 2a agricultural land consists of parcels of property, or portions thereof, that |
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| 18 | 18 | | 1.18are agricultural land and buildings. Class 2a property has a classification rate of one percent |
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| 19 | 19 | | 1.19of market value, unless it is part of an agricultural homestead under paragraph (a). Class 2a |
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| 20 | 20 | | 1.20property must also include any property that would otherwise be classified as 2b, but is |
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| 21 | 21 | | 1.21interspersed with class 2a property, including but not limited to sloughs, wooded wind |
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| 22 | 22 | | 1.22shelters, acreage abutting ditches, ravines, rock piles, land subject to a setback requirement, |
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| 23 | 23 | | 1Section 1. |
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| 24 | 24 | | 25-01450 as introduced12/13/24 REVISOR MS/CH |
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| 25 | 25 | | SENATE |
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| 26 | 26 | | STATE OF MINNESOTA |
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| 27 | 27 | | S.F. No. 1498NINETY-FOURTH SESSION |
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| 28 | 28 | | (SENATE AUTHORS: PUTNAM, Weber, Drazkowski and Hauschild) |
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| 29 | 29 | | OFFICIAL STATUSD-PGDATE |
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| 30 | 30 | | Introduction and first reading02/17/2025 |
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| 31 | 31 | | Referred to Taxes 2.1and other similar land that is impractical for the assessor to value separately from the rest |
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| 32 | 32 | | 2.2of the property or that is unlikely to be able to be sold separately from the rest of the property. |
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| 33 | 33 | | 2.3 An assessor may classify the part of a parcel described in this subdivision that is used |
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| 34 | 34 | | 2.4for agricultural purposes as class 2a and the remainder in the class appropriate to its use. |
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| 35 | 35 | | 2.5 (c) Class 2b rural vacant land consists of parcels of property, or portions thereof, that |
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| 36 | 36 | | 2.6are unplatted real estate, rural in character and not used for agricultural purposes, including |
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| 37 | 37 | | 2.7land used for growing trees for timber, lumber, and wood and wood products, that is not |
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| 38 | 38 | | 2.8improved with a structure. The presence of a minor, ancillary nonresidential structure as |
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| 39 | 39 | | 2.9defined by the commissioner of revenue does not disqualify the property from classification |
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| 40 | 40 | | 2.10under this paragraph. Any parcel of 20 acres or more improved with a structure that is not |
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| 41 | 41 | | 2.11a minor, ancillary nonresidential structure must be split-classified, and ten acres must be |
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| 42 | 42 | | 2.12assigned to the split parcel containing the structure. If a parcel of 20 acres or more is enrolled |
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| 43 | 43 | | 2.13in the sustainable forest management incentive program under chapter 290C, the number |
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| 44 | 44 | | 2.14of acres assigned to the split parcel improved with a structure that is not a minor, ancillary |
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| 45 | 45 | | 2.15nonresidential structure must equal three acres or the number of acres excluded from the |
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| 46 | 46 | | 2.16sustainable forest incentive act covenant due to the structure, whichever is greater. Class |
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| 47 | 47 | | 2.172b property has a classification rate of one percent of market value unless it is part of an |
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| 48 | 48 | | 2.18agricultural homestead under paragraph (a), or qualifies as class 2c under paragraph (d). |
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| 49 | 49 | | 2.19 (d) Class 2c managed forest land consists of no less than 20 and no more than 1,920 |
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| 50 | 50 | | 2.20acres statewide per taxpayer that is being managed under a forest management plan that |
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| 51 | 51 | | 2.21meets the requirements of chapter 290C, but is not enrolled in the sustainable forest resource |
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| 52 | 52 | | 2.22management incentive program. It has a classification rate of .65 percent, provided that the |
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| 53 | 53 | | 2.23owner of the property must apply to the assessor in order for the property to initially qualify |
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| 54 | 54 | | 2.24for the reduced rate and provide the information required by the assessor to verify that the |
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| 55 | 55 | | 2.25property qualifies for the reduced rate. If the assessor receives the application and information |
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| 56 | 56 | | 2.26before May 1 in an assessment year, the property qualifies beginning with that assessment |
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| 57 | 57 | | 2.27year. If the assessor receives the application and information after April 30 in an assessment |
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| 58 | 58 | | 2.28year, the property may not qualify until the next assessment year. The commissioner of |
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| 59 | 59 | | 2.29natural resources must concur that the land is qualified. The commissioner of natural |
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| 60 | 60 | | 2.30resources shall annually provide county assessors verification information on a timely basis. |
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| 61 | 61 | | 2.31The presence of a minor, ancillary nonresidential structure as defined by the commissioner |
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| 62 | 62 | | 2.32of revenue does not disqualify the property from classification under this paragraph. |
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| 63 | 63 | | 2.33 (e) Agricultural land as used in this section means: |
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| 64 | 64 | | 2Section 1. |
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| 65 | 65 | | 25-01450 as introduced12/13/24 REVISOR MS/CH 3.1 (1) contiguous acreage of ten acres or more, used during the preceding year for |
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| 66 | 66 | | 3.2agricultural purposes; or |
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| 67 | 67 | | 3.3 (2) contiguous acreage used during the preceding year for an intensive livestock or |
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| 68 | 68 | | 3.4poultry confinement operation, provided that land used only for pasturing or grazing does |
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| 69 | 69 | | 3.5not qualify under this clause. |
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| 70 | 70 | | 3.6 "Agricultural purposes" as used in this section means the raising, cultivation, drying, or |
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| 71 | 71 | | 3.7storage of agricultural products for sale, or the storage of machinery or equipment used in |
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| 72 | 72 | | 3.8support of agricultural production by the same farm entity. For a property to be classified |
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| 73 | 73 | | 3.9as agricultural based only on the drying or storage of agricultural products, the products |
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| 74 | 74 | | 3.10being dried or stored must have been produced by the same farm entity as the entity operating |
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| 75 | 75 | | 3.11the drying or storage facility. "Agricultural purposes" also includes (i) enrollment in a local |
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| 76 | 76 | | 3.12conservation program or the Reinvest in Minnesota program under sections 103F.501 to |
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| 77 | 77 | | 3.13103F.535 or the federal Conservation Reserve Program as contained in Public Law 99-198 |
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| 78 | 78 | | 3.14or a similar state or federal conservation program if the property was classified as agricultural |
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| 79 | 79 | | 3.15(A) under this subdivision for taxes payable in 2003 because of its enrollment in a qualifying |
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| 80 | 80 | | 3.16program and the land remains enrolled or (B) in the year prior to its enrollment, or (ii) use |
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| 81 | 81 | | 3.17of land, not to exceed three acres, to provide environmental benefits such as buffer strips, |
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| 82 | 82 | | 3.18old growth forest restoration or retention, or retention ponds to prevent soil erosion. For |
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| 83 | 83 | | 3.19purposes of this section, a "local conservation program" means a program administered by |
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| 84 | 84 | | 3.20a town, statutory or home rule charter city, or county, including a watershed district, water |
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| 85 | 85 | | 3.21management organization, or soil and water conservation district, in which landowners |
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| 86 | 86 | | 3.22voluntarily enroll land and receive incentive payments equal to at least $50 per acre in |
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| 87 | 87 | | 3.23exchange for use or other restrictions placed on the land. In order for property to qualify |
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| 88 | 88 | | 3.24under the local conservation program provision, a taxpayer must apply to the assessor by |
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| 89 | 89 | | 3.25February 1 of the assessment year and must submit the information required by the assessor, |
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| 90 | 90 | | 3.26including but not limited to a copy of the program requirements, the specific agreement |
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| 91 | 91 | | 3.27between the land owner and the local agency, if applicable, and a map of the conservation |
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| 92 | 92 | | 3.28area. Agricultural classification shall not be based upon the market value of any residential |
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| 93 | 93 | | 3.29structures on the parcel or contiguous parcels under the same ownership. |
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| 94 | 94 | | 3.30 "Contiguous acreage," for purposes of this paragraph, means all of, or a contiguous |
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| 95 | 95 | | 3.31portion of, a tax parcel as described in section 272.193, or all of, or a contiguous portion |
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| 96 | 96 | | 3.32of, a set of contiguous tax parcels under that section that are owned by the same person. |
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| 97 | 97 | | 3.33 (f) Agricultural land under this section also includes: |
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| 98 | 98 | | 3Section 1. |
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| 99 | 99 | | 25-01450 as introduced12/13/24 REVISOR MS/CH 4.1 (1) contiguous acreage that is less than ten acres in size and exclusively used in the |
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| 100 | 100 | | 4.2preceding year for raising or cultivating agricultural products; or |
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| 101 | 101 | | 4.3 (2) contiguous acreage that contains a residence and is less than 11 acres in size, if the |
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| 102 | 102 | | 4.4contiguous acreage exclusive of the house, garage, and surrounding one acre of land was |
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| 103 | 103 | | 4.5used in the preceding year for one or more of the following three uses: |
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| 104 | 104 | | 4.6 (i) for an intensive grain drying or storage operation, or for intensive machinery or |
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| 105 | 105 | | 4.7equipment storage activities used to support agricultural activities on other parcels of property |
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| 106 | 106 | | 4.8operated by the same farming entity; |
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| 107 | 107 | | 4.9 (ii) as a nursery, provided that only those acres used intensively to produce nursery stock |
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| 108 | 108 | | 4.10are considered agricultural land; or |
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| 109 | 109 | | 4.11 (iii) for intensive market farming; for purposes of this paragraph, "market farming" |
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| 110 | 110 | | 4.12means the cultivation of one or more fruits or vegetables or production of animal or other |
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| 111 | 111 | | 4.13agricultural products for sale to local markets by the farmer or an organization with which |
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| 112 | 112 | | 4.14the farmer is affiliated. or |
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| 113 | 113 | | 4.15 (3) contiguous acreage that contains a residence and is less than 11 acres in size, if the |
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| 114 | 114 | | 4.16contiguous acreage exclusive of the house, garage, and surrounding one acre of land was |
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| 115 | 115 | | 4.17used in the preceding year for market farming; and: |
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| 116 | 116 | | 4.18 (i) the owner provides the county assessor with federal Schedule F (Form 1040) for the |
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| 117 | 117 | | 4.19most recent tax year which reports gross income of at least $5,000; or |
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| 118 | 118 | | 4.20 (ii) if the owner has not filed federal Schedule F (Form 1040) for the most recent tax |
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| 119 | 119 | | 4.21year, the owner provides the county assessor with a farm financial plan prepared by a |
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| 120 | 120 | | 4.22financial management program approved by the commissioner of agriculture that |
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| 121 | 121 | | 4.23demonstrates a plan to earn $5,000 annually in gross income in each of the next two years. |
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| 122 | 122 | | 4.24 For purposes of this paragraph, "market farming" means the cultivation of one or more |
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| 123 | 123 | | 4.25fruits or vegetables or production of animal or other agricultural products for sale to local |
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| 124 | 124 | | 4.26markets by the farmer or an organization with which the farmer is affiliated, and "contiguous |
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| 125 | 125 | | 4.27acreage," for purposes of this paragraph, means all of a tax parcel as described in section |
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| 126 | 126 | | 4.28272.193, or all of a set of contiguous tax parcels under that section that are owned by the |
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| 127 | 127 | | 4.29same person. |
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| 128 | 128 | | 4.30 (g) Land shall be classified as agricultural even if all or a portion of the agricultural use |
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| 129 | 129 | | 4.31of that property is the leasing to, or use by another person for agricultural purposes. |
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| 130 | 130 | | 4.32 Classification under this subdivision is not determinative for qualifying under section |
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| 131 | 131 | | 4.33273.111. |
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| 132 | 132 | | 4Section 1. |
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| 133 | 133 | | 25-01450 as introduced12/13/24 REVISOR MS/CH 5.1 (h) The property classification under this section supersedes, for property tax purposes |
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| 134 | 134 | | 5.2only, any locally administered agricultural policies or land use restrictions that define |
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| 135 | 135 | | 5.3minimum or maximum farm acreage. |
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| 136 | 136 | | 5.4 (i) The term "agricultural products" as used in this subdivision includes production for |
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| 137 | 137 | | 5.5sale of: |
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| 138 | 138 | | 5.6 (1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing |
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| 139 | 139 | | 5.7animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains, bees, |
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| 140 | 140 | | 5.8and apiary products by the owner; |
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| 141 | 141 | | 5.9 (2) aquacultural products for sale and consumption, as defined under section 17.47, if |
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| 142 | 142 | | 5.10the aquaculture occurs on land zoned for agricultural use; |
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| 143 | 143 | | 5.11 (3) the commercial boarding of horses, which may include related horse training and |
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| 144 | 144 | | 5.12riding instruction, if the boarding is done on property that is also used for raising pasture |
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| 145 | 145 | | 5.13to graze horses or raising or cultivating other agricultural products as defined in clause (1); |
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| 146 | 146 | | 5.14 (4) property which is owned and operated by nonprofit organizations used for equestrian |
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| 147 | 147 | | 5.15activities, excluding racing; |
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| 148 | 148 | | 5.16 (5) game birds and waterfowl bred and raised (i) on a game farm licensed under section |
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| 149 | 149 | | 5.1797A.105, provided that the annual licensing report to the Department of Natural Resources, |
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| 150 | 150 | | 5.18which must be submitted annually by March 30 to the assessor, indicates that at least 500 |
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| 151 | 151 | | 5.19birds were raised or used for breeding stock on the property during the preceding year and |
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| 152 | 152 | | 5.20that the owner provides a copy of the owner's most recent schedule F; or (ii) for use on a |
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| 153 | 153 | | 5.21shooting preserve licensed under section 97A.115; |
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| 154 | 154 | | 5.22 (6) insects primarily bred to be used as food for animals; |
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| 155 | 155 | | 5.23 (7) trees, grown for sale as a crop, including short rotation woody crops, and not sold |
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| 156 | 156 | | 5.24for timber, lumber, wood, or wood products; and |
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| 157 | 157 | | 5.25 (8) maple syrup taken from trees grown by a person licensed by the Minnesota |
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| 158 | 158 | | 5.26Department of Agriculture under chapter 28A as a food processor. |
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| 159 | 159 | | 5.27 (j) If a parcel used for agricultural purposes is also used for commercial or industrial |
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| 160 | 160 | | 5.28purposes, including but not limited to: |
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| 161 | 161 | | 5.29 (1) wholesale and retail sales; |
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| 162 | 162 | | 5.30 (2) processing of raw agricultural products or other goods; |
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| 163 | 163 | | 5.31 (3) warehousing or storage of processed goods; and |
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| 164 | 164 | | 5Section 1. |
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| 165 | 165 | | 25-01450 as introduced12/13/24 REVISOR MS/CH 6.1 (4) office facilities for the support of the activities enumerated in clauses (1), (2), and |
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| 166 | 166 | | 6.2(3), the assessor shall classify the part of the parcel used for agricultural purposes as class |
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| 167 | 167 | | 6.31b, 2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its use. |
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| 168 | 168 | | 6.4The grading, sorting, and packaging of raw agricultural products for first sale is considered |
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| 169 | 169 | | 6.5an agricultural purpose. A greenhouse or other building where horticultural or nursery |
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| 170 | 170 | | 6.6products are grown that is also used for the conduct of retail sales must be classified as |
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| 171 | 171 | | 6.7agricultural if it is primarily used for the growing of horticultural or nursery products from |
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| 172 | 172 | | 6.8seed, cuttings, or roots and occasionally as a showroom for the retail sale of those products. |
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| 173 | 173 | | 6.9Use of a greenhouse or building only for the display of already grown horticultural or nursery |
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| 174 | 174 | | 6.10products does not qualify as an agricultural purpose. |
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| 175 | 175 | | 6.11 (k) The assessor shall determine and list separately on the records the market value of |
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| 176 | 176 | | 6.12the homestead dwelling and the one acre of land on which that dwelling is located. If any |
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| 177 | 177 | | 6.13farm buildings or structures are located on this homesteaded acre of land, their market value |
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| 178 | 178 | | 6.14shall not be included in this separate determination. |
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| 179 | 179 | | 6.15 (l) Class 2d airport landing area consists of a landing area or public access area of a |
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| 180 | 180 | | 6.16privately owned public use airport. It has a classification rate of one percent of market value. |
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| 181 | 181 | | 6.17To qualify for classification under this paragraph, a privately owned public use airport must |
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| 182 | 182 | | 6.18be licensed as a public airport under section 360.018. For purposes of this paragraph, "landing |
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| 183 | 183 | | 6.19area" means that part of a privately owned public use airport properly cleared, regularly |
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| 184 | 184 | | 6.20maintained, and made available to the public for use by aircraft and includes runways, |
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| 185 | 185 | | 6.21taxiways, aprons, and sites upon which are situated landing or navigational aids. A landing |
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| 186 | 186 | | 6.22area also includes land underlying both the primary surface and the approach surfaces that |
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| 187 | 187 | | 6.23comply with all of the following: |
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| 188 | 188 | | 6.24 (i) the land is properly cleared and regularly maintained for the primary purposes of the |
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| 189 | 189 | | 6.25landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities |
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| 190 | 190 | | 6.26for servicing, repair, or maintenance of aircraft is not included as a landing area; |
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| 191 | 191 | | 6.27 (ii) the land is part of the airport property; and |
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| 192 | 192 | | 6.28 (iii) the land is not used for commercial or residential purposes. |
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| 193 | 193 | | 6.29The land contained in a landing area under this paragraph must be described and certified |
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| 194 | 194 | | 6.30by the commissioner of transportation. The certification is effective until it is modified, or |
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| 195 | 195 | | 6.31until the airport or landing area no longer meets the requirements of this paragraph. For |
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| 196 | 196 | | 6.32purposes of this paragraph, "public access area" means property used as an aircraft parking |
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| 197 | 197 | | 6.33ramp, apron, or storage hangar, or an arrival and departure building in connection with the |
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| 198 | 198 | | 6.34airport. |
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| 199 | 199 | | 6Section 1. |
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| 200 | 200 | | 25-01450 as introduced12/13/24 REVISOR MS/CH 7.1 (m) Class 2e consists of land with a commercial aggregate deposit that is not actively |
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| 201 | 201 | | 7.2being mined and is not otherwise classified as class 2a or 2b, provided that the land is not |
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| 202 | 202 | | 7.3located in a county that has elected to opt-out of the aggregate preservation program as |
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| 203 | 203 | | 7.4provided in section 273.1115, subdivision 6. It has a classification rate of one percent of |
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| 204 | 204 | | 7.5market value. To qualify for classification under this paragraph, the property must be at |
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| 205 | 205 | | 7.6least ten contiguous acres in size and the owner of the property must record with the county |
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| 206 | 206 | | 7.7recorder of the county in which the property is located an affidavit containing: |
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| 207 | 207 | | 7.8 (1) a legal description of the property; |
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| 208 | 208 | | 7.9 (2) a disclosure that the property contains a commercial aggregate deposit that is not |
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| 209 | 209 | | 7.10actively being mined but is present on the entire parcel enrolled; |
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| 210 | 210 | | 7.11 (3) documentation that the conditional use under the county or local zoning ordinance |
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| 211 | 211 | | 7.12of this property is for mining; and |
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| 212 | 212 | | 7.13 (4) documentation that a permit has been issued by the local unit of government or the |
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| 213 | 213 | | 7.14mining activity is allowed under local ordinance. The disclosure must include a statement |
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| 214 | 214 | | 7.15from a registered professional geologist, engineer, or soil scientist delineating the deposit |
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| 215 | 215 | | 7.16and certifying that it is a commercial aggregate deposit. |
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| 216 | 216 | | 7.17 For purposes of this section and section 273.1115, "commercial aggregate deposit" |
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| 217 | 217 | | 7.18means a deposit that will yield crushed stone or sand and gravel that is suitable for use as |
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| 218 | 218 | | 7.19a construction aggregate; and "actively mined" means the removal of top soil and overburden |
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| 219 | 219 | | 7.20in preparation for excavation or excavation of a commercial deposit. |
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| 220 | 220 | | 7.21 (n) When any portion of the property under this subdivision or subdivision 22 begins to |
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| 221 | 221 | | 7.22be actively mined, the owner must file a supplemental affidavit within 60 days from the |
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| 222 | 222 | | 7.23day any aggregate is removed stating the number of acres of the property that is actively |
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| 223 | 223 | | 7.24being mined. The acres actively being mined must be (1) valued and classified under |
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| 224 | 224 | | 7.25subdivision 24 in the next subsequent assessment year, and (2) removed from the aggregate |
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| 225 | 225 | | 7.26resource preservation property tax program under section 273.1115, if the land was enrolled |
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| 226 | 226 | | 7.27in that program. Copies of the original affidavit and all supplemental affidavits must be |
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| 227 | 227 | | 7.28filed with the county assessor, the local zoning administrator, and the Department of Natural |
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| 228 | 228 | | 7.29Resources, Division of Land and Minerals. A supplemental affidavit must be filed each |
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| 229 | 229 | | 7.30time a subsequent portion of the property is actively mined, provided that the minimum |
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| 230 | 230 | | 7.31acreage change is five acres, even if the actual mining activity constitutes less than five |
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| 231 | 231 | | 7.32acres. |
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| 232 | 232 | | 7Section 1. |
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| 233 | 233 | | 25-01450 as introduced12/13/24 REVISOR MS/CH 8.1 (o) The definitions prescribed by the commissioner under paragraphs (c) and (d) are not |
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| 234 | 234 | | 8.2rules and are exempt from the rulemaking provisions of chapter 14, and the provisions in |
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| 235 | 235 | | 8.3section 14.386 concerning exempt rules do not apply. |
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| 236 | 236 | | 8.4 EFFECTIVE DATE.This section is effective beginning with assessment year 2025. |
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| 237 | 237 | | 8Section 1. |
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| 238 | 238 | | 25-01450 as introduced12/13/24 REVISOR MS/CH |
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