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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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