MN SF4155

Amends Minnesota Statutes section 272.02 to add a property tax exemption for certain tribal-owned property located in counties with populations between 28,000 and 29,000 based on the 2010 federal census.

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

Property qualifies only if used exclusively for tribal purposes (defined as noncommercial tribal government activities and public purposes) or institutions of purely public charity; excludes single-family housing, market-rate apartments, agriculture, and forestry.

Exemption applications for assessment years 2019 and 2020 must be filed with the county assessor by July 1, 2020, with property taxes paid in 2020 to be refunded by counties by August 1, 2020.

Effective retroactively from assessment year 2019.