This bill proposes a property tax exemption for certain properties owned by federally recognized Indian Tribes in Minnesota. It amends Minnesota Statutes 2024, section 272.02, by adding a new subdivision that outlines specific criteria for the exemption. The exemption applies to Tribal-owned property located in a first-class city with a population over 400,000, provided that the property is owned by a Tribe or its instrumentality as of January 2, 2025, and that the portion of the property used exclusively for noncommercial Tribal government activities does not exceed 7,955 square feet.

Additionally, the bill clarifies that any portion of the Tribal-owned property used for single-family housing, market-rate apartments, parking facilities, agriculture, or forestry will not be eligible for the tax exemption. The effective date of this exemption is contingent upon the property owner complying with Minnesota Statutes, section 272.025, for the assessment year.

Statutes affected:
Introduction: 272.02