Application requirements for special agricultural homestead modified.

HF 163 modifies Minnesota's rules for qualifying property as a "special agricultural homestead," which provides lower property tax rates. It specifically adjusts the requirements for homesteads (homes on farmland) to remain classified as class 2a property, ensuring they maintain lower taxes even if adjacent land use changes, as long as the owner continues to own qualifying noncontiguous agricultural land. The key change simplifies the connection between the homestead and the noncontiguous land, requiring it to be within four townships or cities (instead of stricter previous rules) and mandating that owners notify county assessors if noncontiguous land is part of their homestead. This directly affects Minnesota farm property owners seeking to maintain lower tax classifications under agricultural homestead rules.