| Old | New | Differences | |
|---|---|---|---|
| 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 | 25-01012 as introduced12/05/24 REVISOR MS/HL | |
| 20 | 20 | SENATE | |
| 21 | 21 | STATE OF MINNESOTA | |
| 22 | 22 | S.F. No. 363NINETY-FOURTH SESSION | |
| 23 | 23 | (SENATE AUTHORS: HAUSCHILD and Weber) | |
| 24 | 24 | OFFICIAL STATUSD-PGDATE | |
| 25 | 25 | Introduction and first reading01/21/2025 | |
| 26 | 26 | Referred to Taxes |