Property tax; qualified relatives expanded for special agricultural homestead.

HF 1409 amends Minnesota Statutes to expand the definition of "qualified relatives" eligible for agricultural homestead property tax benefits. The bill adds grandparents, grandchildren, nephews, and nieces to the list of family members who can qualify as "actively farming" relatives under existing tax rules. This change directly affects Minnesota farmers who own agricultural land and have qualifying family members living with them or farming the property. Under the amendment, these additional relatives can now meet the criteria for classifying agricultural property as a homestead (class 2a), reducing property tax burdens. The policy modifies Section 273.124, subdivision 14(b)(2) of Minnesota Statutes.