1.1 A bill for an act
1.2 relating to taxation; property; establishing a property tax exemption for certain
1.3 property owned by an Indian Tribe; amending Minnesota Statutes 2024, section
1.4 272.02, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision
1.7to read:
1.8 Subd. 106.Certain property owned by an Indian Tribe.Property is exempt that:
1.9 (1) was classified as class 2b under section 273.13, subdivision 23, for taxes payable in
1.102025;
1.11 (2) is located within a county with a population greater than 5,580 but less than 5,620
1.12according to the 2020 federal census;
1.13 (3) is located in an unorganized territory with a population less than 800 according to
1.14the 2020 federal census; and
1.15 (4) was on January 2, 2023, and is for the current assessment, owned by a federally
1.16recognized Indian Tribe, or its instrumentality, that is located within the state of Minnesota.
1.17 EFFECTIVE DATE.This section is effective beginning with assessment year 2026.
1Section 1.
REVISOR MS/HL 25-0101212/05/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 123
NINETY-FOURTH SESSION
Authored by Davids and Skraba01/22/2025
The bill was read for the first time and referred to the Committee on Taxes