School building bond agricultural credit increase

This bill increases the school building bond agricultural credit for Minnesota property owners from 70% to 100% of a property's eligible net tax capacity, multiplied by the school debt tax rate. It directly affects agricultural landowners who pay school taxes, reducing their property tax burden. The key change modifies Minnesota Statutes section 273.1387 to set the credit amount at 100% instead of 70% for qualifying properties. The change takes effect for property taxes payable in 2026.