1.1 	A bill for an act
1.2 	relating to taxation; property; establishing a property tax exemption for certain 
1.3 	property owned by an Indian Tribe;amending Minnesota Statutes 2022, section 
1.4 	272.02, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 272.02, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 106.Certain property owned by an Indian Tribe. Property is exempt that:
1.9 	(1) was classified as class 2b under section 273.13, subdivision 24, for taxes payable in 
1.10 	2024;
1.11 	(2) is located within a county with a population greater than 5,580 but less than 5,620 
1.12 	according to the 2020 federal census;
1.13 	(3) is located in an unorganized territory with a population less than 800 according to 
1.14 	the 2020 federal census; and
1.15 	(4) was on January 2, 2023, and is for the current assessment, owned by a federally 
1.16 	recognized Indian Tribe, or its instrumentality, that is located within the state of Minnesota.

1.17 	EFFECTIVE DATE. This section is effective beginning with assessment year 2025.