Qualified relatives expansion for special agricultural homestead

SF 245 expands the definition of "qualified relatives" eligible for Minnesota's agricultural homestead tax benefits. It explicitly adds "grandparent" to the list of family members (including parents, children, and siblings) who can qualify as "actively farming" land under the tax code. This change allows grandparents to maintain special tax classification for agricultural homesteads if they farm property owned by their grandchildren or other qualifying relatives. The bill directly affects Minnesota farmers and their extended families seeking to preserve reduced property tax rates on agricultural land.