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:
Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision
to read:
(a) Property is exempt that:
(1) is located in a county with a population greater than 28,000 but less than 29,000 as
of the 2010 federal census;
(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;
(3) was on January 2, 2016, exempt under subdivision 7; and
(4) is used exclusively for tribal purposes or institutions of purely public charity as
defined in subdivision 7.
(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.
(a) This section is effective
retroactively from assessment year 2020.
(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.