MN HF2990

Adds trees grown for sale as Christmas trees to the definition of agricultural products eligible for agricultural property tax classification.

Christmas trees are treated the same as other trees grown for sale as a crop (short rotation woody crops), and are not classified based on timber, lumber, wood, or wood products use.

Amends Minnesota Statutes 2011 Supplement, section 273.13, subdivision 23, paragraph (i)(7) to include Christmas trees in agricultural product definitions.

Property growing Christmas trees for sale qualifies for agricultural land classification with applicable property tax rates (0.5-1% depending on homestead status and property tier).