Bill > SF363

This bill establishes a specific property tax exemption for certain property owned by a federally recognized Indian Tribe in Minnesota, with very precise qualifying criteria. The exemption applies to property that was previously classified as class 2b (typically agricultural land) for taxes payable in 2025, is located in a county with a population between 5,580 and 5,620 (based on the 2020 federal census), situated in an unorganized territory with fewer than 800 residents, and was owned by a federally recognized Indian Tribe or its instrumentality as of January 2, 2023. The tax exemption becomes effective for the assessment year 2026, meaning property owners meeting these exact specifications will no longer be required to pay property taxes on the specified land. This appears to be a very narrowly tailored exemption that seems designed to address a specific piece of tribal-owned property with unique geographical and demographic characteristics.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0363&ssn=0&y=2025