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HF 514

as introduced - 90th Legislature (2017 - 2018) Posted on 02/06/2017 04:33pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 01/26/2017

Current Version - as introduced

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A bill for an act
relating to taxation; property; exempting certain Indian-owned property from
taxation; amending Minnesota Statutes 2016, section 272.02, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2016, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 100. new text end

new text begin Certain property owned by an Indian tribe. new text end

new text begin (a) Property is exempt that:
new text end

new text begin (1) was classified as 3a under section 273.13, subdivision 24, for taxes payable in 2016;
new text end

new text begin (2) is located in a city of the first class with a population less than 100,000 as of the
2010 federal census;
new text end

new text begin (3) was on January 1, 2016, and is for the current assessment, owned by a federally
recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;
and
new text end

new text begin (4) is used exclusively as a medical clinic.
new text end

new text begin (b) Property that qualifies for the exemption under this subdivision is limited to no more
than two contiguous parcels and structures that do not exceed, in the aggregate, 20,000
square feet. Property acquired for single-family housing, market-rate apartments, agriculture,
or forestry does not qualify for this exemption. The exemption created by this subdivision
expires with taxes payable in 2028.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2017.
new text end