SF 1147

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/26/2021 01:03pm

A bill for an act
relating to taxation; property and local; exempting certain tribal-owned property;
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, exempt under subdivision 7; and
new text end

new text begin (4) is used exclusively for tribal purposes or institutions of purely public charity as
defined in subdivision 7.
new text end

new text begin (b) For purposes of this subdivision, a "tribal purpose" means a public purpose as defined
in subdivision 8 and includes noncommercial tribal government activities. Property acquired
for single-family housing, market-rate apartments, agriculture, or forestry does not qualify
for this exemption.
new text end

new text begin EFFECTIVE DATE; SPECIAL PROVISIONS. new text end

new text begin (a) This section is effective
retroactively from assessment year 2020.
new text end

new text begin (b) For assessment years 2020 and 2021, an exemption application under this subdivision
must be filed with the county assessor by July 1, 2021. Property taxes paid on property
exempt under this section for taxes payable in 2021 only shall be refunded by the county
by August 1, 2021.
new text end