Property taxes; definition of agricultural land modified for agricultural property classification.

HF 1522 modifies Minnesota's definition of "agricultural land" for property tax classification purposes. It specifies that agricultural land must consist of either contiguous acreage of 10+ acres used for farming last year, or land used for intensive livestock/poultry confinement (excluding grazing-only land). This change affects farmers and landowners who qualify for lower tax rates on agricultural property, ensuring only land meeting these criteria receives the reduced 0.5% or 1% classification rate. The bill clarifies how mixed-use parcels (like land with windbreaks or timber) are classified under existing tax categories.