HF1409 (Legislative Session 94 (2025-2026))
Property tax; qualified relatives expanded for special agricultural homestead.
Related bill: SF245
AI Generated Summary
This bill amends Minnesota Statutes 2024, section 273.124, subdivision 14, to expand the definition of qualified relatives who can actively farm agricultural homestead property for special agricultural homestead classification. The proposed amendment adds uncles, aunts, nephews, and nieces to the list of eligible relatives who can farm the agricultural property while maintaining its homestead status.
The bill outlines various conditions under which agricultural property qualifies for homestead classification, including minimum acreage requirements, residency requirements, restrictions on claiming multiple agricultural homesteads, and proximity limitations between the owner and the actively farmed land. It also includes provisions for agricultural homestead classification continuity in cases of natural disasters, such as floods and tornadoes.
Additionally, the bill clarifies application and reapplication procedures to maintain special agricultural homestead status, ensuring that property owners provide necessary documentation and continue meeting eligibility criteria.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 23, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Additional qualifying relatives by marriage."
],
"removed": [
"Previous restriction on specific familial ties."
],
"summary": "This bill expands the definition of qualified relatives for special agricultural homestead eligibility under section 273.124.",
"modified": [
"Updated distance criteria for living location of the farming individuals."
]
},
"citation": "273.124"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "References existing criteria for homestead classification under section 273.13.",
"modified": [
"Clarified terms related to property classification and eligibility."
]
},
"citation": "273.13"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Mentions in lieu tax references under sections 477A.11 to 477A.14 as part of qualifications for agricultural homestead.",
"modified": []
},
"citation": "477A.11"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Part of the in lieu tax references related to homestead qualifications.",
"modified": []
},
"citation": "477A.14"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Includes in lieu tax provisions for qualifying properties.",
"modified": []
},
"citation": "477A.17"
}
]