Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF2772

Introduced
3/20/25  

Caption

Special agricultural homestead requirements modifications

Impact

The proposed changes primarily focus on properties with less than ten acres that hold a homestead classification. The amendments introduce guidelines for classification, including criteria related to contiguous agricultural lands, the acreage of noncontiguous parcels, and the necessity for owners to meet specific residency requirements. If passed, SF2772 will influence the property tax obligations of many rural landowners who engage in agricultural activities, ensuring they receive the appropriate tax treatment under Minnesota law.

Summary

SF2772 is a legislative proposal aimed at modifying the requirements for special agricultural homestead classification in Minnesota. This bill seeks to amend Minnesota Statutes Section 273.124 concerning agricultural property and its qualifications for homestead treatment. It outlines specific conditions under which lands, particularly those involved in agricultural use, can be classified as homesteads, thereby potentially affecting property tax assessments for owners who fit certain agricultural criteria.

Contention

Discussions surrounding SF2772 indicate points of contention, particularly regarding the exemptions and qualifications set forth by the bill. Critics argue that the stipulations may be onerous, potentially excluding smaller, family-run farms that do not meet the stringent acres and contiguous land requirements outlined. Additionally, there are concerns about uniformity in assessments and whether local governments can maintain autonomy in setting property classifications in alignment with their unique agricultural landscapes.

Companion Bills

MN HF2316

Similar To Property tax; special agricultural homestead requirements modified.

Previously Filed As

MN SF245

Qualified relatives expansion for special agricultural homestead

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN HF2316

Property tax; special agricultural homestead requirements modified.

Similar Bills

MN HF2316

Property tax; special agricultural homestead requirements modified.

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN SF245

Qualified relatives expansion for special agricultural homestead

MN SF132

Individual income and corporate franchise taxes, certain state aid programs and public finance provisions modifications and appropriation

MN HF1423

Property tax; shareholder limit for entity-owned agricultural homestead property increased.

MN SF755

Shareholder limit increase for entity-owned agricultural homestead property

MN HF2539

Property tax; shareholder limit for entity-owned agricultural property increased.

MN SF2665

Entity-owned agricultural property shareholder limit increase