HF 18

as introduced - 91st Legislature, 2020 7th Special Session (2020 - 2020) Posted on 12/14/2020 03:03pm

A bill for an act
relating to taxes; property taxes; exempting certain property owned by an Indian
tribe; amending Minnesota Statutes 2020, section 272.02, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision
to read:

new text begin Subd. 104. 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 county with a population greater than 28,000 but less than 29,000 as
of the 2010 federal census;
new text end

new text begin (2) was on January 2, 2016, and is for the current assessment owned by a federally
recognized Indian tribe or its instrumentality, that is located in Minnesota;
new text end

new text begin (3) was on January 2, 2016, erroneously treated as exempt under subdivision 7; and
new text end

new text begin (4) is used for the same purpose as the property was used on January 2, 2016.
new text end

new text begin (b) For assessment years 2019 and 2020, an Indian tribe must file an exemption
application under this subdivision with the county assessor within 60 days of the final
enactment of this section. The county shall refund property taxes paid on property exempt
under this section for taxes payable in 2020 only, within 60 days of the final enactment of
this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from assessment year 2019.
new text end