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Anoka County City of Lino Lakes
<br />housing unit with special fixtures or movable facilities made necessary by the nature of the veteran's disability, or
<br />the surviving spouse of the deceased veteran for as long as the surviving spouse retains the special housing unit
<br />as a homestead; or(3) any person who is permanently and totally disabled. Property is classified and assessed
<br />under clause (3) only if the government agency or income - providing source certifies, upon the request of the
<br />homestead occupant, that the homestead occupant satisfies the disability requirements of this paragraph.
<br />Property is classified and assessed pursuant to clause (1) only if the commissioner of revenue certifies to the
<br />assessor that the homestead occupant satisfies the requirements of this paragraph. Permanently and totally
<br />disabled for the purpose of this subdivision means a condition which is permanent in nature and totally
<br />incapacitates the person from working at an occupation which brings the person an income. The first $32,000
<br />market value of class 1 b property has a net class rate of .45 percent of its market value. The remaining market
<br />value of class 1b property has a class rate using the rates for class 1a or class 2a property, whichever is
<br />appropriate, of similar market value.(c) Class 1 c property is commercial use real property that abuts a lakeshore
<br />line and is devoted to temporary and seasonal residential occupancy for recreational purposes but not devoted to
<br />commercial purposes for more than 250 days in the year preceding the year of assessment, and that includes a
<br />portion used as a homestead by the owner, which includes a dwelling occupied as a homestead by a
<br />shareholder of a corporation that owns the resort, a partner in a partnership that owns the resort, or a member of
<br />a limited liability company that owns the resort even if the title to the homestead is held by the corporation,
<br />partnership, or limited liability company. For purposes of this clause, property is devoted to a commercial purpose
<br />on a specific day if any portion of the property, excluding the portion used exclusively as a homestead, is used for
<br />residential occupancy and a fee is charged for residential occupancy. The portion of the property used as a
<br />homestead is class 1 a property under paragraph (a). The remainder of the property is classified as follows: the
<br />first $500,000 of market value is tier I, the next $1,700,000 of market value is tier II, and any remaining market
<br />value is tier II1. The class rates for class 1c are: tier I, 0.55 percent; tier II, 1.0 percent; and tier III, 1.25 percent. If
<br />a class 1c resort property has any market value in tier 111, the entire property must meet the requirements of
<br />subdivision 25, paragraph (d), clause (1), to qualify for class 1c treatment under this paragraph.(d) Class 1d
<br />property includes structures that meet all of the following criteria:(1) the structure is located on property that is
<br />classified as agricultural property under section 273.13, subdivision 23;(2) the structure is occupied exclusively
<br />by seasonal farm workers during the time when they work on that farm, and the occupants are not charged rent
<br />for the privilege of occupying the property, provided that use of the structure for storage of farm equipment and
<br />produce does not disqualify the property from classification under this paragraph;(3) the structure meets all
<br />applicable health and safety requirements for the appropriate season; and(4) the structure is not salable as
<br />residential property because it does not comply with local ordinances relating to location in relation to streets or
<br />roads. The market value of class 1 d property has the same class rates as class 1 a property under paragraph (a).
<br />Subd. 23. Class 2. (a) Class 2a property is agricultural land including any improvements that is homesteaded.
<br />The market value of the house and garage and immediately surrounding one acre of land has the same class
<br />rates as class 1a property under subdivision 22. The value of the remaining land including improvements up to
<br />the first tier valuation limit of agricultural homestead property has a net class rate of 0.55 percent of market value.
<br />The remaining property over the first tier has a class rate of one percent of market value. For purposes of this
<br />subdivision, the "first tier valuation limit of agricultural homestead property" and "first tier" means the limit certified
<br />under section 273.11, subdivision 23.(b) Class 2b property is (1) real estate, rural in character and used
<br />exclusively for growing trees for timber, lumber, and wood and wood products; (2) real estate that is not improved
<br />with a structure and is used exclusively for growing trees for timber, lumber, and wood and wood products, if the
<br />owner has participated or is participating in a cost - sharing program for afforestation, reforestation, or timber stand
<br />improvement on that particular property, administered or coordinated by the commissioner of natural resources;
<br />(3) real estate that is no homestead agricultural land; or (4) a landing area or public access area of a privately
<br />owned public use airport. Class 2b property has a net class rate of one percent of market value.(c) Agricultural
<br />land as used in this section means contiguous acreage of ten acres or more, used during the preceding year for
<br />agricultural purposes. "Agricultural purposes" as used in this section means the raising or cultivation of
<br />agricultural products. "Agricultural purposes" also includes enrollment in the Reinvest in Minnesota program
<br />under sections 103F.501 to 103F.535 or the federal Conservation Reserve Program as contained in Public
<br />Law 99 -198 if the property was classified as agricultural (i) under this subdivision for the assessment year 2002
<br />or (ii) in the year prior to its enrollment. Contiguous acreage on the same parcel, or contiguous acreage on an
<br />immediately adjacent parcel under the same ownership, may also qualify as agricultural land, but only if it is
<br />pasture, timber, waste, unusable wild land, or land included in state or federal farm programs. Agricultural
<br />classification for property shall be determined excluding the house, garage, and immediately surrounding one
<br />acre of land, and shall not be based upon the market value of any residential structures on the parcel or
<br />contiguous parcels under the same ownership. (d) Real estate, excluding the house, garage, and immediately
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