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SF 3413

Certain property owned by an Indian Tribe property tax exemption establishment

2025-2026 Regular Session Introduced by Ann Rest

The bill would establish a property tax exemption framework for certain property owned by Minnesota Indian Tribes.

Referred to Taxes
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Bill Summary · SF 3413

Summary: SF 3413 (2025-2026) – Minnesota Property Tax Exemption Establishment for Certain Indian Tribe Property

Overview

  • Jurisdiction: Minnesota
  • Session: 2025-2026
  • Bill Number: SF 3413
  • Title: Certain property owned by an Indian Tribe property tax exemption establishment
  • Introduced / Status: Introduced and first reading on April 22, 2025; referred to the Taxes committee.
  • Sponsors: Co-sponsor Ann Rest

Purpose and Intent

SF 3413 proposes creating or establishing a property tax exemption framework for certain property owned by an Indian Tribe. The bill is framed to address tax treatment of tribal-owned property, aiming to clarify or expand eligibility for exemptions under Minnesota tax law. The exact scope (which properties, parcel types, or activities) is not detailed in the provided summary, but the intent centers on providing tax relief or special treatment for tribal-owned real property.

Key Provisions (What the Bill Would Do)

  • Establish Property Tax Exemption: Create a mechanism by which certain property owned by an Indian Tribe may qualify for a property tax exemption.
  • Eligibility Criteria (Implied): The bill would set criteria to determine which tribal-owned properties qualify, potentially including:
    • Ownership status (property owned by a recognized Indian Tribe)
    • Use or activity standards (e.g., tribal government facilities, cultural centers, housing, or economic development properties)
    • Geographic applicability within Minnesota
  • Implementation Details (Implied): The bill would specify administrative processes, enforcement, and documentation requirements to claim the exemption.

Note: The available information does not provide the exact statutory language, defined terms, or the precise scope of eligible properties. The committee assignment to Taxes suggests tax administration matters are central, including how exemptions would be claimed, verified, and applied in tax rolls.

Affected Parties and Impacts

  • Indian Tribes in Minnesota: Potentially eligible tribal properties could receive property tax exemptions, reducing tax liabilities for qualifying properties.
  • Tribal Property Owners: May benefit from tax relief on designated properties, supporting tribal governance, housing, economic development, or community infrastructure.
  • Local Governments and Taxing Jurisdictions: Tax exemptions reduce local property tax revenue on exempted properties, potentially affecting budgets and funding allocations. Counties, municipalities, and school districts would need to adjust assessments and revenue projections for exempt parcels.
  • State Tax Administration: Requires administrative procedures to process exemptions, maintain records, and ensure compliance with constitutional or statutory constraints on tribal lands.

Procedural and Timeline Aspects

  • Introduction and First Reading: April 22, 2025.
  • Referral: Referred to the Senate Taxes Committee (Minnesota Senate) for consideration.
  • Next Steps: If advanced, the bill would move through committee hearings, potential amendments, and floor votes in the Legislature. Enactment would likely require approval by both chambers and assent by the governor (subject to Minnesota’s legislative process).

Notes for Readers

  • The summary above reflects the stated title and action history. Specific legislative text, definitions (e.g., term “Indian Tribe,” “property,” or “exemption”), dollar amounts, phase-in periods, sunset clauses, or exceptions are not provided in the current details.
  • For a complete understanding, one should review the bill’s actual language, fiscal note (if issued), and any committee hearing testimony to identify the full scope, fiscal impact, and implementation mechanics.

Compiled from official sources — confirm details with the bill’s official record.

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