Property taxes; qualified relatives for special agricultural homestead expanded.

This bill expands eligibility for special agricultural homestead tax classifications in Minnesota by adding new qualifying relatives beyond the current list. It allows grandparents, grandchildren, children, stepchildren, siblings, uncles, aunts, nephews, nieces, parents, and stepparents to qualify as active farmers for homestead purposes if they meet specific ownership and residency requirements. The legislation maintains existing rules for noncontiguous land and flood-damaged properties while clarifying that qualifying relationships can be established through blood or marriage. Property owners must still meet acreage thresholds and residency distance limits to receive the tax benefits associated with agricultural homestead classification.