MN SF245

Expands the list of qualifying relatives who can actively farm agricultural property for special agricultural homestead classification to include grandparents, stepchildren, and stepparents of the owner or owner's spouse

Previously, qualifying relatives were limited to grandchildren, children, siblings, aunts, uncles, nephews, nieces, and parents of the owner or owner's spouse

Agricultural property must be at least 40 acres and actively farmed by the qualifying relative to receive homestead classification

Both the property owner and the person actively farming must be Minnesota residents and live within four townships or cities of the property

Effective beginning with assessment year 2026