Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF755

Introduced
1/30/25  

Caption

Shareholder limit increase for entity-owned agricultural homestead property

Impact

This bill is expected to have significant implications on property tax assessments for family farm corporations, joint ventures, and limited liability companies. By allowing a higher number of shareholders, the legislation aims to promote family ownership in agriculture, thereby fostering stability in rural communities. Consequently, this move may attract more investments into smaller family farms, promote generational farming practices, and enhance the agricultural economy of Minnesota.

Summary

SF755 proposes to increase the shareholder limit for entity-owned agricultural homestead property in Minnesota from 12 to 18. This change aims to allow more family members or business partners to be recognized as shareholders for property that qualifies as a homestead. The legislation specifically amends Minnesota Statutes, enhancing the potential for agricultural operations to scale up within the confines of homestead classification, which provides favorable tax treatment for agricultural lands.

Contention

There may be some points of contention regarding the bill, especially concerning concerns about its implications for land ownership dynamics and agricultural consolidation. Critics may argue that increases in the allowable shareholder limits could lead to larger corporate entities controlling significant amounts of farmland, which might challenge the interests of smaller family-owned operations. Furthermore, discussions may arise concerning how changes in property tax classifications could affect local revenue generation, particularly in rural counties that depend on property taxes from agricultural lands.

Companion Bills

MN HF1423

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

Similar Bills

MN HF1423

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

MN SF776

Shareholder limit increase for entity-owned agricultural property

MN HF1700

Shareholder limit for entity-owned agricultural property increased.

MN HF2539

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

MN SF2665

Entity-owned agricultural property shareholder limit increase

MN SF245

Qualified relatives expansion for special agricultural homestead

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN SF2772

Special agricultural homestead requirements modifications