Docket Room
SF 4999·MN·senate

Class 2 classification modification for agricultural land and market farming definition clarification

In CommitteeFiled Apr 7, 2026
Sponsor: Limmer
Latest Action

Referred to Taxes

Apr 7, 2026

Summary

The legislation changes how Class 2 agricultural homesteads, Class 2a, 2b and 2c lands are classified and taxed, establishing lower rates for homestead portions and for managed forest land. It defines what qualifies as agricultural use and market farming, and sets split‑classification rules for larger parcels with structures. The changes affect landowners, county assessors and the natural resources commissioner.

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