1.1 	A bill for an act
1.2 	relating to taxation; property; expanding exemption for certain property owned by 
1.3 	an Indian tribe;amending Minnesota Statutes 2018, section 272.02, subdivision 
1.4 	101.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 272.02, subdivision 101, is amended to read:
1.7 		Subd. 101.Certain property owned by an Indian tribe. (a) Property is exempt that:
1.8 	(1) is located in a city of the first class with a population less than 100,000 as of the 
1.9 	2010 federal census;
1.10 	(2) was on January 1, 2016, and is for the current assessment, owned by a federally 
1.11 	recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota; 
1.12 	and
1.13 	(3) is used exclusively as a medical clinic or pharmacy.
1.14 	(b) Property that qualifies for the exemption under this subdivision is limited to no more 
1.15 	than two contiguous parcels and structures that do not exceed, in the aggregate, 30,000
1.16 	34,000 square feet. Property acquired for single-family housing, market-rate apartments, 
1.17 	agriculture, or forestry does not qualify for this exemption. The exemption created by this 
1.18 	subdivision expires with taxes payable in 2028.