Exemption modification for certain property owned by an Indian tribe

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 qualify for tax exemption 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 excludes properties used for housing, apartments, agriculture, or forestry. The changes take effect starting with the 2027 tax assessment year and extend the exemption period to 2038.