SF 3413

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/23/2025 10:21 a.m.

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 2024, section
272.02, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision
to read:

new text begin Subd. 106. new text end

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

new text begin (a) The market value of the
portion of Tribal-owned property is exempt from taxation if all the following apply:
new text end

new text begin (1) the property is located in a city of the first class with a population greater than 400,000
as of the 2020 federal census;
new text end

new text begin (2) the property was, on January 2, 2025, 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 (3) the assessor determines the market value of the portion of property used exclusively
for noncommercial Tribal government activities does not exceed in the aggregate 7,955
square feet.
new text end

new text begin (b) The market value of the portion of the Tribal-owned property used for single-family
housing, market-rate apartments, parking facilities, agriculture, or forestry shall not be
exempt from taxation.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the assessment year in which the
property owner has complied with Minnesota Statutes, section 272.025.
new text end