MN HF1812

Amends Minnesota Statutes section 272.02 to add a new property tax exemption for certain property owned by federally recognized Indian tribes or their instrumentalities located in Minnesota.

Property qualifies for exemption if it is located in a county with population between 28,000 and 29,000 (2010 census), was owned by a federally recognized Indian tribe on January 2, 2016, was erroneously treated as exempt under existing law, and continues to be used for the same purpose as on January 2, 2016.

Exemption is effective retroactively from assessment year 2019, with exemption applications required to be filed with the county assessor by August 1, 2021.

Counties must refund property taxes paid on exempt property for taxes payable in 2020 and 2021 by September 1, 2021.