MN SF2592

Adds Christmas trees to the definition of agricultural products for property tax classification purposes, allowing property growing Christmas trees for sale to qualify as agricultural land.

Trees grown for sale as Christmas trees are now explicitly included in the list of agricultural products eligible for class 2a agricultural land classification.

Property growing Christmas trees for sale as a crop receives the same favorable property tax treatment as other agricultural operations, with a net class rate of one percent of market value.

The amendment clarifies that Christmas trees grown for commercial sale are treated identically to other trees grown as crops and short rotation woody crops, distinguishing them from timber, lumber, and wood products.