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S.F. No. 647 - Property Tax Exemption for Certain Indian-Owned Property
Author: Senator Tony Lourey
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 14, 2017


S.F. No. 647 provides a 12-year property tax exemption for certain Indian-owned property. To qualify for the exemption, the property must be:

  1. classified as commercial/industrial for taxes payable in 2016;
  2. located in a city of the first class with a population less than 100,000 according to the 2010 federal census;
  3. owned by a federally recognized Indian tribe, or its instrumentality, on January 1, 2016, and for the current assessment; and
  4. used exclusively as a medical clinic.

The exemption is limited to two contiguous parcels and structures totaling no more than 20,000 square feet. In addition, the exemption does not apply to property acquired for housing, agriculture, or forestry.

Effective for taxes payable in 2017 through 2028.

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