Property tax exemption established for certain property owned by an Indian Tribe.

Minnesota HF3192 establishes a property tax exemption for certain property owned by an Indian Tribe. The exemption applies to the market value of the portion of property used exclusively for noncommercial Tribal government activities if it does not exceed 7,955 square feet. The exemption is effective for the assessment year if the property is located in a city of the first class with a population greater than 400,000 as of the 2020 federal census, the property was owned by a federally recognized Indian Tribe on January 2, 2025, and the assessor determines the owner has complied with Minnesota.

Property tax exemption established for certain property owned by an Indian Tribe.

Minnesota HF3192 establishes a property tax exemption for certain property owned by an Indian Tribe. The exemption applies to the market value of the portion of property used exclusively for noncommercial Tribal government activities if it does not exceed 7,955 square feet. The exemption is effective for the assessment year if the property is located in a city of the first class with a population greater than 400,000 as of the 2020 federal census, the property was owned by a federally recognized Indian Tribe on January 2, 2025, and the assessor determines the owner has complied with Minnesota.