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SF 383

as introduced - 91st Legislature (2019 - 2020) Posted on 02/28/2019 08:13am

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to taxation; property; expanding exemption for certain property owned by
an Indian tribe; amending Minnesota Statutes 2018, section 272.02, subdivision
101.

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

Section 1.

Minnesota Statutes 2018, 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 clinicnew text begin or pharmacynew text end .

(b) Property that qualifies for the exemption under this subdivision is limited to deleted text begin no more
than two contiguousdeleted text end parcels and structures that do not exceed, in the aggregate, deleted text begin 30,000deleted text end new text begin
34,000new text end 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 2028.