MN SF2626

Adds "floriculture" to the list of agricultural products that qualify for class 2 agricultural property tax classification, alongside existing categories like livestock, dairy, poultry, horticultural and nursery stock, fruits, vegetables, and grains

Clarifies that greenhouses or buildings used primarily for growing floricultural, horticultural, or nursery products from seed, cuttings, or roots qualify as agricultural, even if occasionally used for retail sales

Specifies that buildings used only for displaying already-grown floricultural, horticultural, or nursery products do not qualify for agricultural classification

Defines floriculture as the production of bedding and garden plants, foliage plants, potted flowering plants, and cut flowers

Effective beginning with assessment year 2026