Modifies property tax exemption for certain property owned by an Indian tribe in Minnesota.

This bill amends Minnesota Statutes to establish a property tax exemption for certain property owned by an Indian tribe. The exemption applies to property located in a city with a population between 12,400 and 12,800, owned by a federally recognized Indian tribe as of January 1, 2026, and used to store medical clinic equipment and materials. The exemption is limited to one parcel. The changes take effect for property taxes payable in 2027.

Modifies property tax exemption for certain property owned by an Indian tribe in Minnesota.

This bill amends Minnesota Statutes to establish a property tax exemption for certain property owned by an Indian tribe. The exemption applies to property located in a city with a population between 12,400 and 12,800, owned by a federally recognized Indian tribe as of January 1, 2026, and used to store medical clinic equipment and materials. The exemption is limited to one parcel. The changes take effect for property taxes payable in 2027.