MN HF636

Allows agricultural property farmed by a beginning farmer to maintain agricultural homestead (class 2a) classification if the property was classified as such immediately before the beginning farmer started farming it.

Defines "beginning farmer" as a person with a net worth not exceeding the limit in Minnesota Statutes section 41B.03, subdivision 3, paragraph (a), clause (2), who has not actively farmed as a sole proprietor or with others for more than ten years in their lifetime.

Requires beginning farmers seeking homestead classification to file an affidavit with the county assessor asserting they meet the specified criteria.

Amends Minnesota Statutes 2016, section 273.124, subdivision 14, to add beginning farmers to the list of persons eligible to actively farm property that qualifies for special agricultural homestead provisions.

Effective beginning with assessment year 2017.