This bill amends Minnesota Statutes 2024, section 272.02, subdivision 101, to modify the property tax exemption for certain properties owned by federally recognized Indian tribes. The bill specifies that property located in a city of the first class with a population of less than 100,000, owned by an Indian tribe or its instrumentality, and used exclusively as a medical clinic is exempt from property taxes. The size limit for the exempt property is increased from two square feet to five square feet, and properties acquired for single-family housing, market-rate apartments, agriculture, or forestry are explicitly excluded from this exemption.

Additionally, the expiration date for the exemption is extended from 2028 to 2038. The bill also includes a provision stating that the changes will take effect beginning with the assessment year 2027. These modifications aim to support the provision of medical services by Indian tribes while clarifying the parameters of the property tax exemption.

Statutes affected:
Introduction: 272.02