SF3413

Purpose of the Bill

The bill aims to provide property tax exemptions for certain properties owned by Indian Tribes in Minnesota.

Main Provisions

• Property Tax Exemption: The bill proposes a property tax exemption for specific Tribal-owned properties.
• Qualifying Conditions: To qualify for the exemption:
  • The property must be located in a city classified as a "first class" city with a population exceeding 400,000, as per the 2020 federal census.
  • As of January 2, 2025, the property must be owned by a federally recognized Indian Tribe or its instrumentality within Minnesota.
  • The property must be used exclusively for non-commercial Tribal government activities, covering an aggregate area not exceeding 7,955 square feet.

Significant Changes

• This bill introduces a new subdivision to Minnesota Statutes section 272.02, providing a structured tax exemption for Indian Tribe-owned property under specified conditions.
• Properties used for single-family housing, market-rate apartments, parking, agriculture, or forestry are explicitly excluded from this tax exemption.

Relevant Terms

• Property tax exemption
• Indian Tribe
• First class city
• Non-commercial Tribal government activities
• Federally recognized Indian Tribe