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

HF 3192 establishes a property tax exemption for certain land owned by federally recognized Indian Tribes in Minneapolis. The exemption applies only to Tribal-owned property used exclusively for noncommercial government activities (like tribal offices), provided the government-use portion does not exceed 7,955 square feet. It does not cover single-family housing, apartments, parking, agriculture, or forestry uses. The bill amends Minnesota Statutes section 272.02 to create this specific exemption, effective once the property owner complies with assessment procedures. This directly affects tribes in Minneapolis with qualifying government facilities.