Bill > HF1126

This bill establishes a specific property tax exemption for certain property owned by a federally recognized Indian Tribe in Minnesota. The exemption applies to a single parcel of land up to 40,000 square feet that was previously classified as class 3a for taxes payable in 2025, located in a first-class city with a population over 400,000 (which would be Minneapolis), and owned by the Tribe or its instrumentality as of January 1, 2024. To qualify, the property must be used exclusively for Tribal purposes or for institutions of purely public charity. Importantly, the exemption does not apply to properties used for single-family housing, market-rate apartments, agriculture, or forestry. The bill will take effect for the assessment year beginning in 2026, providing a targeted tax relief mechanism for specific Tribal-owned properties in Minnesota's largest city.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1126&ssn=0&y=2025