SF 4794

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/26/2026 09:14 a.m.

A bill for an act
relating to taxation; property; establishing 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. 109. 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) is located in a city with a population greater than 12,400 but less than 12,800
according to the 2020 federal census;
new text end

new text begin (2) was on January 1, 2026, and is for the current assessment, owned by a federally
recognized Indian Tribe, or its instrumentality, that is located within the state; and
new text end

new text begin (3) is used to store medical clinic equipment and materials.
new text end

new text begin (b) Property that qualifies for exemption under this subdivision is limited to one parcel.
Any portion of the property used for housing, parking facilities, agriculture, or forestry does
not qualify for this exemption.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2027.
new text end