Property tax; special agricultural homestead requirements modified.

This bill modifies Minnesota's property tax classification rules for special agricultural homesteads. It clarifies that properties initially classified as class 2a agricultural homesteads (typically under 10 acres with specific land use requirements) maintain that classification even if adjacent land changes use, as long as the owner still owns at least 20 acres of noncontiguous agricultural land within four townships/cities and meets the agricultural value threshold. The bill also specifies that noncontiguous land must be notified to county assessors to be included in homestead classification. It primarily affects Minnesota farmers who own qualifying agricultural properties meeting these revised maintenance criteria.