Property tax exemption established for certain property owned by an Indian Tribe.

HF 1126 creates a property tax exemption for specific land owned by federally recognized Indian Tribes in Minnesota. It exempts one parcel (max 40,000 sq ft) that was classified as class 3a in 2025, located in a city over 400,000 population (like Minneapolis), owned by a tribe as of January 1, 2024, and used exclusively for tribal purposes or public charities. Properties used for housing, apartments, farming, or forestry do not qualify. The exemption applies starting with tax assessments in 2026. This directly affects eligible tribal entities owning qualifying property in designated urban areas.