SF3413
Certain property owned by an Indian Tribe property tax exemption establishment
Legislative Session 94 (2025-2026)
Related bill: HF3192
AI Generated Summary
Purpose of the Bill
The bill aims to provide property tax exemptions for certain properties owned by Indian Tribes in Minnesota.
Main Provisions
- Property Tax Exemption: The bill proposes a property tax exemption for specific Tribal-owned properties.
- Qualifying Conditions: To qualify for the exemption:
- The property must be located in a city classified as a "first class" city with a population exceeding 400,000, as per the 2020 federal census.
- As of January 2, 2025, the property must be owned by a federally recognized Indian Tribe or its instrumentality within Minnesota.
- The property must be used exclusively for non-commercial Tribal government activities, covering an aggregate area not exceeding 7,955 square feet.
Significant Changes
- This bill introduces a new subdivision to Minnesota Statutes section 272.02, providing a structured tax exemption for Indian Tribe-owned property under specified conditions.
- Properties used for single-family housing, market-rate apartments, parking, agriculture, or forestry are explicitly excluded from this tax exemption.
Relevant Terms
- Property tax exemption
- Indian Tribe
- First class city
- Non-commercial Tribal government activities
- Federally recognized Indian Tribe
Past committee meetings
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Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| April 22, 2025 | Senate | Action | Introduction and first reading | ||
| April 22, 2025 | Senate | Action | Referred to | Taxes |
Meeting documents
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Progress through the legislative process
In Committee