Certain property owned by an Indian Tribe property tax exemption establishment

SF 3413 exempts certain property owned by federally recognized Indian Tribes in Minnesota from property taxes, specifically for land used exclusively for noncommercial tribal government activities. The exemption applies only to properties located in Minneapolis (a city over 400,000 people per 2020 census) owned by a tribe or its instrumentality, with the total exempt area limited to 7,955 square feet. It does not cover property used for single-family housing, market-rate apartments, parking, agriculture, or forestry. This change directly affects tribal governments operating in Minneapolis by reducing their property tax burden on government facilities.