Indian Tribe property tax exemption modified.

A bill for an act

relating to taxation; property; modifying exemption for certain property owned by

an Indian Tribe; amending Minnesota Statutes 2024, section 272.02, subdivision

101.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 272.02, subdivision 101, is amended to read:

Subd. 101.

Certain property owned by an Indian tribe.

(a) Property is exempt that:

(1) is located in a city of the first class with a population less than 100,000 as of the

2010 federal census;

(2) was on January 1, 2016, and is for the current assessment, owned by a federally

recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;

and

(3) is used exclusively as a medical clinic.

(b) Property that qualifies for the exemption under this subdivision is limited to no more

than
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two
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five
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contiguous parcels and structures that do not exceed, in the aggregate, 30,000

square feet. Property acquired for single-family housing, market-rate apartments, agriculture,

or forestry does not qualify for this exemption. The exemption created by this subdivision

expires with taxes payable in
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2028
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2038
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.

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EFFECTIVE DATE.

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This section is effective beginning with assessment year 2027.

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