Exemption modification for certain property owned by an Indian tribe

Summary

The bill adds a new exemption to Minnesota tax law for a single parcel owned by a federally recognized Indian tribe. To qualify, the land must be in a city with a 2020 population between 12,400 and 12,800, be owned by the tribe on Jan. 1, 2026, and be used to store medical clinic equipment and materials. The exemption does not apply to any portion of the parcel used for housing, parking, agriculture or forestry and takes effect for taxes due in 2027.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share