1.1 	A bill for an act
1.2 	relating to taxation; property; expanding exemption for certain property owned by 
1.3 	an Indian tribe;amending Minnesota Statutes 2017 Supplement, section 272.02, 
1.4 	subdivision 101.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2017 Supplement, section 272.02, subdivision 101, is 
1.7 	amended to read:
1.8 		Subd. 101.Certain property owned by an Indian tribe. (a) Property is exempt that:
1.9 	(1) is located in a city of the first class with a population less than 100,000 as of the 
1.10 	2010 federal census;
1.11 	(2) was on January 1, 2016, and is for the current assessment, owned by a federally 
1.12 	recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota; 
1.13 	and
1.14 	(3) is used exclusively as a medical clinic or pharmacy.
1.15 	(b) Property that qualifies for the exemption under this subdivision is limited to ~~no more~~ 
1.16 	~~than two contiguous~~ parcels and structures that do not exceed, in the aggregate, ~~30,000~~
1.17 	34,000 square feet. Property acquired for single-family housing, market-rate apartments, 
1.18 	agriculture, or forestry does not qualify for this exemption. The exemption created by this 
1.19 	subdivision expires with taxes payable in 2028.