AN ACT ESTABLISHING A PROPERTY TAX EXEMPTION FOR PROPERTY LOCATED ON CERTAIN INDIAN LANDS.

SB 1188 creates a property tax exemption for real property and tangible personal property located on reservation land held in trust for federally recognized Indian tribes. This exemption applies to all property tax assessments beginning October 1, 2025, and will be effective for all subsequent assessment years. The bill directly affects tribal lands managed under federal trust status by removing property tax obligations for these properties. It modifies Section 12-81 of the general statutes by adding a new exemption category (84) specific to tribal trust lands.