This bill amends Minnesota Statutes 2024, section 272.02, by adding a new subdivision that establishes a property tax exemption for certain properties owned by federally recognized Indian Tribes. Specifically, the exemption applies to property located in cities with populations between 12,400 and 12,800, as per the 2020 federal census. To qualify, the property must be owned by an Indian Tribe or its instrumentality as of January 1, 2026, and must be used for storing medical clinic equipment and materials. The exemption is limited to one parcel of property, and any portion used for housing, parking, agriculture, or forestry does not qualify.

The new legal language specifies that this exemption will take effect for property taxes payable in 2027. This legislative change aims to support Indian Tribes by alleviating some of the financial burdens associated with property taxes on facilities that serve health-related purposes.

Statutes affected:
Introduction: 272.02