MN SF2772

Removes the "four townships or cities" distance restriction for special agricultural homestead classification, replacing it with a requirement that the owner or person actively farming the property lives within the same county as the agricultural property or in an adjacent county

Applies to agricultural property of at least 40 acres where the owner, spouse, or qualifying family member (grandchild, child, sibling, or parent) is actively farming the land

Maintains existing requirements that both the property owner and person actively farming must be Minnesota residents, and neither can claim another agricultural homestead in the state

Effective beginning with assessment year 2026