Plain English Breakdown
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SF4794 • 2026
Exemption modification for certain property owned by an Indian tribe
Exemption modification for certain property owned by an Indian tribe
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-03-25
House
Introduction and first reading
Official Summary Text
Exemption modification for certain property owned by an Indian tribe
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; property; establishing exemption for certain property owned by an Indian Tribe; amending Minnesota Statutes 2024, section 272.02, by adding a subdivision. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision to read: new text begin Subd. 109. new text end new text begin Certain property owned by an Indian Tribe. new text end new text begin (a) Property is exempt that: new text end new text begin (1) is located in a city with a population greater than 12,400 but less than 12,800 according to the 2020 federal census; new text end new text begin (2) was on January 1, 2026, and is for the current assessment, owned by a federally recognized Indian Tribe, or its instrumentality, that is located within the state; and new text end new text begin (3) is used to store medical clinic equipment and materials. new text end new text begin (b) Property that qualifies for exemption under this subdivision is limited to one parcel. Any portion of the property used for housing, parking facilities, agriculture, or forestry does not qualify for this exemption. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective beginning with property taxes payable in 2027. new text end