This bill proposes an amendment to Minnesota Statutes 2024, section 273.124, subdivision 14, expanding the definition of qualified relatives for special agricultural homestead classification. Specifically, it modifies eligibility criteria for agricultural property to be classified as an agricultural homestead, allowing expanded classifications for property owned and actively farmed by additional relatives, including uncles, aunts, nephews, and nieces.

The bill retains existing provisions regarding agricultural homestead classification, such as requirements for parcel size, noncontiguous land ownership, residency, and active farming participation. It also retains special provisions for properties affected by natural disasters in past years, ensuring that these properties remain eligible for homestead classification. Furthermore, it streamlines the application process for continued eligibility unless specific changes occur.

In summary, the bill broadens the family relationships that qualify agricultural land for homestead classification while maintaining existing qualification rules and processes.