During the 2011 Minnesota legislative session, state lawmakers initiated a Qualified Small Business Property Qualified Farm Property Exclusion relating to Minnesota estate tax. The estate tax exclusion for qualified small business qualified farm property was signed into law July 2011 for decedents dying after June 30, 2011. This publication contains a list of farm land ownership and homestead classification scenarios.
Organization |
University of Minnesota Extension |
Publisher |
University of Minnesota |
Published |
October, 2014 |
Material Type |
Written Material |