Acreage requirements for special agricultural homesteads lowered.

This bill lowers the minimum acreage requirement for special agricultural homesteads in Minnesota from 40 acres to 5 acres, making it easier for smaller landowners to qualify for property tax benefits. The legislation allows owners who possess a separate, noncontiguous parcel of at least 20 acres of agricultural land to classify their smaller homestead property as a special agricultural homestead, provided specific conditions regarding land value, location, and active farming are met. Key provisions include maintaining the homestead classification even if surrounding land use changes, as long as ownership and farming requirements remain satisfied, and expanding eligibility for certain families who actively farm the property. The bill also includes provisions for properties damaged by past natural disasters and clarifies rules for noncontiguous land included in homestead classifications.