MN HF4391

Adds a new property tax exemption for tribal-owned property located in Minnesota counties with populations between 28,000 and 29,000 as of the 2010 census.

Property must have been exempt as of January 2, 2016, under existing subdivision 7 exemptions and be owned by a federally recognized Indian tribe or its instrumentality.

Property must be used exclusively for tribal purposes, defined as public purposes including noncommercial tribal government activities, or for purely public charity institutions.

Excludes from exemption any property acquired for single-family housing, market-rate apartments, agriculture, or forestry use.

For assessment years 2019 and 2020, exemption applications must be filed with the county assessor by July 1, 2020, with property taxes paid in 2020 refunded by August 1, 2020; effective retroactively from assessment year 2019.