SF 4793
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/26/2026 09:14 a.m.
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A bill for an act
relating to taxation; property; modifying exemption for certain property owned by
an Indian Tribe; amending Minnesota Statutes 2024, section 272.02, subdivision
101.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 272.02, subdivision 101, is amended to read:
Subd. 101.
Certain property owned by an Indian tribe.
(a) Property is exempt that:
(1) is located in a city of the first class with a population less than 100,000 as of the
2010 federal census;
(2) 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
(3) is used exclusively as a medical clinic.
(b) Property that qualifies for the exemption under this subdivision is limited to no more
than deleted text begin twodeleted text end new text begin fivenew text end contiguous parcels and structures that do not exceed, in the aggregate, 30,000
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 deleted text begin 2028deleted text end new text begin 2038new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2027.
new text end