MN SF4158

Extends the property tax exemption expiration date from 2024 to 2034 for certain property owned by federally recognized Indian tribes in Minnesota cities of the first class with populations greater than 300,000.

Exemption applies to property classified as 3a for taxes payable in 2013 and owned by an Indian tribe or its instrumentality as of January 2, 2012, used exclusively for tribal purposes or public charity institutions.

Limits exempt property to no more than two contiguous parcels with combined structures not exceeding 20,000 square feet, and excludes property used for single-family housing, market-rate apartments, agriculture, or forestry.

Exempts qualifying property from requirements under Minnesota Statutes section 272.025.

Effective for taxes payable in 2022.