Indian Tribe property tax exemption modified.

This bill modifies Minnesota's property tax exemption rules for certain properties owned by federally recognized Indian tribes. It allows property used exclusively as medical clinics to be exempt from property taxes if located in cities with fewer than 100,000 people and owned by a tribe within Minnesota. The exemption is limited to no more than five contiguous parcels totaling 30,000 square feet and does not apply to properties used for housing, apartments, agriculture, or forestry. The changes take effect with the 2027 tax assessment year and the exemption will expire after taxes payable in 2038.