Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF4999: Class 2 classification modification for agricultural land and market farming definition clarification
Status: In committee, April 7, 2026
What the bill says
A bill for an act relating to taxation; modifying class 2 classification for agricultural land and clarifying definition of market farming; amending Minnesota Statutes 2025 Supplement, section 273.13, subdivision 23.
From the introduced text, April 6, 2026:
A bill for an act relating to taxation; modifying class 2 classification for agricultural land and clarifying definition of market farming; amending Minnesota Statutes 2025 Supplement, section 273.13, subdivision 23. Section 1. Minnesota Statutes 2025 Supplement, section 273.13, subdivision 23, is amended to read: Subd. 23. Class 2. (a) An agricultural homestead consists of class 2a agricultural land that is homesteaded, along with any class 2b rural vacant land that is contiguous to the class 2a land under the same ownership. The market value of the house and garage and immediately surrounding one acre of land has the same classification rates as class 1a or 1b property under subdivision 22. The value of the remaining land including improvements up to the first tier valuation limit of agricultural homestead property has a classification rate of 0.5 percent of market value. The remaining property over the first tier has a classification rate of one percent of market value. For purposes of this subdivision, the "first tier valuation limit of agricultural homestead property" and "first tier" means the limit certified under section 273.11, subdivision 23. (b) Class 2a agricultural land consists of parcels of property, or portions thereof, that are agricultural land and buildings. Class 2a property has a classification rate of one percent of market value, unless it is part of an …
Sponsors
- Warren Limmer (R) · primary sponsor
Latest actions
- : Referred to Taxes
- : Introduction and first reading
Common questions
- What is SF4999?
- SF4999 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Class 2 classification modification for agricultural land and market farming definition clarification.
- What does SF4999 do?
- In its own words: A bill for an act relating to taxation; modifying class 2 classification for agricultural land and clarifying definition of market farming; amending Minnesota Statutes 2025 Supplement, section 273.13, subdivision 23.
- What is the status of SF4999?
- In committee as of April 7, 2026. Latest action: Referred to Taxes (April 7, 2026).
- Who sponsored SF4999?
- Warren Limmer (R).
- Where is the official record for SF4999?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF4999&y=2025&ssn=0&b=senate
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.