HF 1812

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/04/2021 02:38pm

A bill for an act
relating to taxation; property; 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 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 EFFECTIVE DATE; APPLICATION. new text end

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

new text begin (b) For assessment years 2019, 2020, and 2021, an exemption application under this
section must be filed with the county assessor by August 1, 2021. Property taxes paid on
property exempt under this section for taxes payable in 2020 and 2021 shall be refunded
by the county by September 1, 2021.
new text end