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SF 4486

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/05/2024 08:51am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to taxation; property; establishing a property tax exemption for certain
property owned by an Indian Tribe; amending Minnesota Statutes 2022, section
272.02, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2022, section 272.02, is amended by adding a subdivision
to read:


Subd. 106.

Certain property owned by an Indian Tribe.

Property is exempt that:

(1) was classified as class 2b under section 273.13, subdivision 24, for taxes payable in
2024;

(2) is located within a county with a population greater than 5,580 but less than 5,620
according to the 2020 federal census;

(3) is located in an unorganized territory with a population less than 800 according to
the 2020 federal census; and

(4) was on January 2, 2023, and is for the current assessment, owned by a federally
recognized Indian Tribe, or its instrumentality, that is located within the state of Minnesota.

EFFECTIVE DATE.

This section is effective beginning with assessment year 2025.