Minnesota agricultural water quality certification program credit for certain acres establishment and appropriation

This bill creates a $5 per acre property tax credit for farmers who certify eligible agricultural land under Minnesota's water quality program. The credit applies only to class 2a or 2b farmland in Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, or Winona County that meets specific water quality certification standards. Local governments receive reimbursement from the state for tax reductions granted through this credit, with payments made in two installments annually. The program begins for property taxes payable in 2026 and directly affects participating farmers in those eight counties.