Bill > HF3192

This bill establishes a specific property tax exemption for certain property owned by a federally recognized Indian Tribe in Minnesota, with several precise conditions. The exemption applies only to property located in a first-class city with over 400,000 residents (which would be Minneapolis), owned by a Minnesota-based Tribal government or its instrumentality as of January 2, 2025. The exemption is limited to a portion of the property used exclusively for noncommercial Tribal government activities, not exceeding 7,955 square feet in total. Importantly, the tax exemption does not apply to portions of the property used for single-family housing, market-rate apartments, parking facilities, agriculture, or forestry. The bill requires the property owner to comply with existing assessment procedures, and the exemption will take effect in the assessment year when those compliance requirements are met. This targeted exemption appears designed to provide a specific tax relief benefit for a particular Tribal government's property in an urban Minnesota setting.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF3192&ssn=0&y=2025