SF4794
Exemption modification for certain property owned by an Indian tribe
Legislative Session 94 (2025-2026)
Related bill: HF4677
AI Generated Summary
Purpose
Introduce a property tax exemption for certain property owned by a federally recognized Indian Tribe or its instrumentality. The exemption targets property used to store medical clinic equipment and materials and located in Minnesota.
Main Provisions
- Establishes a property tax exemption for one parcel of property.
- The property must be located in a city with a population greater than 12,400 but less than 12,800, based on the 2020 federal census.
- The property must be owned by a federally recognized Indian Tribe or its instrumentality and located within Minnesota.
- The property must be used to store medical clinic equipment and materials.
- The exemption applies as of January 1, 2026 and on the current assessment.
- Properties used for housing, parking facilities, agriculture, or forestry do not qualify for the exemption.
Changes to Existing Law
- Adds a new subdivision (Subd. 109) to Minnesota Statutes 2024 section 272.02 to create this specific exemption.
- Limits the exemption to a single parcel.
- Defines eligible use (storing medical clinic equipment and materials) and ineligible uses (housing, parking, agriculture, forestry).
Eligibility and Limitations
- Only one parcel may receive the exemption.
- The property must be owned by a federally recognized Indian Tribe or its instrumentality.
- The property must store medical clinic equipment and materials.
- The city’s population must fall within the specified range according to the 2020 census.
- The exemption does not apply to portions used for housing, parking facilities, agriculture, or forestry.
Practical Impact
- Provides targeted property tax relief for a specific type of tribal-held property used for medical clinic logistics within a narrowly defined city population band.
- May affect tax bills for the eligible parcel beginning with the 2026 assessment year and continue under the statute’s terms, limited to the one qualifying parcel.
Relevant Terms exemption; property tax exemption; Indian Tribe; federally recognized Indian Tribe; instrumentality; Minnesota Statutes 272.02; Subd. 109; parcel; city population; 2020 federal census; current assessment; January 1, 2026; storing medical clinic equipment and materials; housing; parking facilities; agriculture; forestry.
Bill text versions
- Introduction PDF PDF file
Past committee meetings
- Taxes on: April 09, 2026 08:30
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 25, 2026 | Senate | Action | Introduction and first reading | ||
| March 25, 2026 | Senate | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Subd. 109: Certain property owned by an Indian Tribe - Establishes exemption from property tax for qualifying property; location and usage conditions specified."
],
"removed": [],
"summary": "This bill adds a new subdivision to Minnesota Statutes, section 272.02, creating a property tax exemption for certain property owned by a federally recognized Indian Tribe or its instrumentality, located in a city with a population between 12,400 and 12,800 per the 2020 federal census, and used to store medical clinic equipment and materials. The exemption is limited to one parcel and excludes portions used for housing, parking facilities, agriculture, or forestry.",
"modified": []
},
"citation": "272.02",
"subdivision": "Subd. 109"
}
]Progress through the legislative process
In Committee