MN HF1230

Amends Minnesota Statutes section 273.13, subdivision 23 to modify the definition of "agricultural purposes" for class 2 property tax classification.

Clarifies that enrollment in the federal Conservation Reserve Program (Public Law 98-198) is considered an agricultural purpose for property tax classification purposes.

Specifies that land leased to or used by another person for agricultural purposes qualifies for agricultural classification, even if only a portion of the agricultural use involves such leasing or use by others.

Establishes that property classification under this section supersedes locally administered agricultural policies or land use restrictions that define minimum or maximum farm acreage for property tax purposes only.

Effective beginning with assessment year 2016.