(begin summary here, using appropriate section headings starting with heading 4)

Purpose

This bill would create a property tax exemption for certain property owned by a federally recognized Indian Tribe or its instrumentality. The exemption applies to property in Minnesota that is used exclusively for Tribal purposes or for institutions of purely public charity, with several specific location and size conditions.

Main Provisions

• Adds a new subdivision (Subd. 106) to Minnesota Statutes 272.02, establishing a property tax exemption for certain tribal-owned property.
• Eligibility conditions:
  • The property was classified as class 3a under section 273.13 subdivision 24 for taxes payable in 2025.
  • The property is located in a city of the first class with a population greater than 400,000 as of the 2020 federal census.
  • On January 1, 2024, the property is owned by a federally recognized Indian Tribe or its instrumentality and is located within Minnesota.
  • The property is used exclusively for Tribal purposes or for institutions of purely public charity as defined in subdivision 7.
• Parcel limits:
  • The exemption covers only one parcel.
  • The parcel may not exceed 40,000 square feet.
• Exclusions:
  • Properties used for single-family housing, market-rate apartments, agriculture, or forestry do not qualify for the exemption.
• Tax year reference:
  • The exemption applies to taxes payable in 2025.

Significant Changes to Existing Law

• Introduces a new property tax exemption (Subd. 106) in the general tax statute (Minnesota Statutes 272.02) specifically for certain tribal-owned property.
• Creates geographic, ownership, use, and size restrictions that limit which tribal properties qualify.
• Explicitly ties eligibility to properties classified as class 3a for the 2025 taxes and to ownership on January 1, 2024.

Note

• The exemption hinges on use for Tribal purposes or purely public charity, and excludes typical housing and commercial uses, limiting broader tax relief for tribal lands.

Relevant Terms - property tax exemption - Indian Tribe - federally recognized - instrumentality - class 3a - section 273.13 subdivision 24 - taxes payable in 2025 - city of the first class - population greater than 400,000 - 2020 federal census - January 1, 2024 - exclusive use for Tribal purposes - institutions of purely public charity - subdivision 7 - one parcel - 40,000 square feet - single-family housing - market-rate apartments - agriculture - forestry