Bill > SF1579

This bill establishes a specific property tax exemption for a single parcel of land owned by a federally recognized Indian Tribe in Minnesota, with several precise eligibility requirements. The exemption applies to property that was classified as class 3a for taxes payable in 2025, is located in a first-class city with a population over 400,000 (which would be Minneapolis), was owned by the Tribe as of January 1, 2024, and is used exclusively for Tribal purposes or public charitable institutions. The exempted parcel is limited to 40,000 square feet, and specifically excludes properties used for single-family housing, market-rate apartments, agriculture, or forestry. The tax exemption will become effective beginning with the 2026 assessment year, providing a targeted tax relief mechanism for certain Tribal-owned properties in urban areas of Minnesota. By creating this narrow exemption, the bill appears designed to address a specific land ownership situation for a particular Tribal entity.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1579&ssn=0&y=2025