Property tax exemption establishment for certain property owned by an Indian Tribe

SF 363 creates a property tax exemption for specific land owned by federally recognized Indian Tribes in Minnesota. It directly affects Minnesota-based tribes that own qualifying property meeting four criteria: classified as a specific property type in 2025, located in a designated county population range (5,580-5,620) or unorganized territory under 800 people (2020 census), and owned by the tribe since January 2023. The exemption applies to properties assessed under certain classifications and takes effect for tax assessments beginning in 2026. This bill modifies Minnesota Statutes to add this exemption to existing tax rules.