Minnesota 2023-2024 Regular Session

Minnesota House Bill HF4301

Introduced
2/26/24  

Caption

Red Lake Nation property tax exemption authorized, and money appropriated.

Impact

The bill proposes a significant change to the existing property tax structure by allowing for targeted exemptions, which could set a precedent for similar requests from other tribal nations or communities. By providing this exemption, it seeks to support the Red Lake Nation in its economic development efforts, thereby potentially enhancing self-sufficiency and promoting local growth. This law, if enacted, could provide similar avenues for tax relief to other tribes in Minnesota that may find themselves in comparable situations.

Summary

House File 4301 aims to authorize a property tax exemption for specific property owned by the Red Lake Nation located within the city of Minneapolis. This exemption applies to property taxes payable in 2022 and any unpaid taxes from 2021 after the acquisition of the property by the tribe in September 2021. The legislation seeks to alleviate the tax burden on the Red Lake Nation, recognizing their rights and sovereignty as a tribal entity.

Contention

There may be varying opinions on the implications of HF4301, primarily regarding the balance of tax revenue for local governments and the rights of tribal nations. While proponents of the bill argue that such exemptions are necessary to recognize the historical injustices faced by Native American tribes and support their economic futures, opponents might raise concerns about the potential loss of property tax revenue for the local government, which could affect public services and infrastructure funding. Therefore, discussions around HF4301 could focus on finding a fair balance between supporting tribal sovereignty and ensuring that local municipalities retain sufficient funding.

Companion Bills

MN SF4380

Similar To Red Lake Nation certain property tax exemption authorization and appropriation

Previously Filed As

MN SF4380

Red Lake Nation certain property tax exemption authorization and appropriation

MN HF403

Senior property tax credit established, and money appropriated.

MN HF4415

Senior citizen property tax credit established, and money appropriated.

MN HF1808

Property tax provisions modified, property classifications and class rates modified, reports required, transition aid authorized, and money appropriated.

MN HF826

Senior citizen property tax credit established, and money appropriated.

MN HF883

Senior citizen property tax credit established, and money appropriated.

MN HF2274

Individual income and corporate franchise taxes, property taxes, local government aids, sales and use taxes, tax increment financing, special local taxes, and other various taxes and tax-related provisions modified; various tax refunds and credits modified; reports required; and money appropriated.

MN HF1966

Property tax provisions modified, property tax rebate authorized, and money appropriated.

MN HF2436

Property tax provisions modified, redevelopment area homestead credit established, and money appropriated.

MN HF3216

Independent School District No. 745, Albany; property tax exemption authorized, and money appropriated.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.