Homestead resort properties tier limits modification

This bill modifies Minnesota's tax classification for "homestead resort properties" (Class 1c), clarifying which resort properties qualify for a special tax rate. To qualify, properties must have at least three rental units (e.g., cabins, condos, or RV sites), limit commercial rentals to 250 days per year, and include owner-occupancy (where owners live in the property as homesteads via corporate or partnership ownership). Qualifying properties receive a reduced tax rate of 0.45% on the first $50,000 of value, with the remainder taxed at standard rates. This directly affects resort owners seeking tax benefits for properties blending owner residence with seasonal rentals, such as lakeside resorts.