Special agricultural homestead requirements modifications

This bill modifies Minnesota's special agricultural homestead tax classification rules. It creates two pathways for qualifying: (1) properties under 10 acres with contiguous agricultural land on two sides and a noncontiguous 20+ acre farm within four townships, meeting a 50% agricultural value threshold; or (2) properties of 40+ acres where an owner or family member actively farms the land, resides nearby, and meets residency requirements. These changes allow qualifying farms to maintain lower tax assessments (class 2a) for property tax purposes. The bill directly affects Minnesota farmers seeking reduced property tax rates on agricultural homesteads.