Bill > SF3413

This bill establishes a specific property tax exemption for certain property owned by a federally recognized Indian Tribe located in Minnesota. The exemption applies only to property located in a first-class city with over 400,000 residents (which would be Minneapolis), where the Tribal-owned property meets three key criteria: (1) it must be owned by a Minnesota-based federally recognized Tribe or its instrumentality as of January 2, 2025, (2) the portion used for non-commercial Tribal government activities must not exceed 7,955 square feet in total, and (3) it must be in a qualifying city based on the 2020 census population data. Importantly, the bill explicitly excludes certain types of property from the tax exemption, specifically single-family housing, market-rate apartments, parking facilities, agricultural land, and forestry properties. The tax exemption will become effective in the assessment year when the property owner complies with the state's property assessment regulations. This targeted exemption appears designed to provide a specific tax benefit for a particular Tribal government's property in an urban setting.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3413&ssn=0&y=2025