| 1 | 1 | | 1.1 A bill for an act |
|---|
| 2 | 2 | | 1.2 relating to taxation; property; establishing a property tax exemption for certain |
|---|
| 3 | 3 | | 1.3 property owned by an Indian Tribe; amending Minnesota Statutes 2024, section |
|---|
| 4 | 4 | | 1.4 272.02, by adding a subdivision. |
|---|
| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
|---|
| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision |
|---|
| 7 | 7 | | 1.7to read: |
|---|
| 8 | 8 | | 1.8 Subd. 106.Certain property owned by an Indian Tribe.Property is exempt that: |
|---|
| 9 | 9 | | 1.9 (1) was classified as class 2b under section 273.13, subdivision 23, for taxes payable in |
|---|
| 10 | 10 | | 1.102025; |
|---|
| 11 | 11 | | 1.11 (2) is located within a county with a population greater than 5,580 but less than 5,620 |
|---|
| 12 | 12 | | 1.12according to the 2020 federal census; |
|---|
| 13 | 13 | | 1.13 (3) is located in an unorganized territory with a population less than 800 according to |
|---|
| 14 | 14 | | 1.14the 2020 federal census; and |
|---|
| 15 | 15 | | 1.15 (4) was on January 2, 2023, and is for the current assessment, owned by a federally |
|---|
| 16 | 16 | | 1.16recognized Indian Tribe, or its instrumentality, that is located within the state of Minnesota. |
|---|
| 17 | 17 | | 1.17 EFFECTIVE DATE.This section is effective beginning with assessment year 2026. |
|---|
| 18 | 18 | | 1Section 1. |
|---|
| 19 | 19 | | REVISOR MS/ES 25-0337202/06/25 |
|---|
| 20 | 20 | | State of Minnesota |
|---|
| 21 | 21 | | This Document can be made available |
|---|
| 22 | 22 | | in alternative formats upon request |
|---|
| 23 | 23 | | HOUSE OF REPRESENTATIVES |
|---|
| 24 | 24 | | H. F. No. 967 |
|---|
| 25 | 25 | | NINETY-FOURTH SESSION |
|---|
| 26 | 26 | | Authored by Davids02/17/2025 |
|---|
| 27 | 27 | | The bill was read for the first time and referred to the Committee on Taxes |
|---|