This legislative bill aims to modify the application requirements for special agricultural homestead classification in Minnesota. Key points include:

1. Homestead Classification for Small Farms: Real estate of less than ten acres that is the homestead of its owner can be classified as agricultural (class 2a), provided it meets certain conditions like being contiguous to certain types of land or owning an additional non-contiguous parcel of agricultural land of at least 20 acres within a certain distance.

2. Farming by Family Members: Agricultural property of at least 40 acres may qualify as homestead if farmed by the owner, the owner’s spouse, or close relatives. These individuals must be Minnesota residents and cannot claim another agricultural homestead in the state.

3. Homestead Eligibility for Affected Properties: Properties affected by natural disasters (floods in 1997 and 2007, tornado in 1998) meeting certain criteria like retaining ownership, location of the dwelling, and usage for agricultural purposes will continue to be classified as agricultural homesteads.

4. Family Farm Corporations: Agricultural properties operated by entities like family farm corporations or joint ventures may be classified as homesteads if actively farmed by a qualifying shareholder or partner, among other conditions.

5. Application Requirements: Initially, a full application is required for the special agricultural homestead classification. Subsequent annual applications may be abbreviated if no significant property details change.

6. Geographical Criteria:

   • Noncontiguous agricultural land must be within four townships or cities from the homestead for classification.
   • Owners or their farming relatives must reside not further than four townships or cities from the agricultural property, except under specific conditions related to employer-provided housing.

This bill seeks to clarify and adjust the rules for agricultural homestead classification to make it easier for owners to maintain this status and provide specific conditions under which these properties should be assessed and taxed.