MN SF3413

Creates a property tax exemption for certain tribal-owned property located in Minnesota first-class cities with populations over 400,000 (effectively Minneapolis)

Property must have been owned by a federally recognized Indian Tribe or its instrumentality located in Minnesota as of January 2, 2025, and continue to be tribally owned

Exemption limited to property used exclusively for noncommercial tribal government activities, capped at 7,955 square feet in aggregate

Portions of tribal property used for single-family housing, market-rate apartments, parking facilities, agriculture, or forestry remain subject to property taxation

Effective upon property owner compliance with Minnesota Statutes section 272.025 (exemption application requirements)