Taxation

2016 Tax Allocation Chart

The Swinomish Indian Tribal Community has adopted the Swinomish Trust Improvement Use and Occupancy Tax Code (STC 17-11) that applies to individuals who own a home, commercial structure, or other improvement on leased trust land within the Swinomish Indian Reservation. The Code establishes a Tribal tax on the use and occupancy of permanent improvements on leased Swinomish Reservation Trust land. The Tribe previously adopted an Interim Trust Improvement Use and Occupancy Tax Code (STC 17-10) which applied only to taxes payable for the years 2011-2014.

2017 SWINOMISH TAX RULINGS
2017-001 Tax Rate Ruling

2016 SWINOMISH TAX RULINGS
2016-001 Amending Recurring Assessment Schedule
2016-01 Tax Rate Ruling

2015 SWINOMISH TAX RULINGS
2015-001 Tax Rate Ruling
2015-001 Tax Procedure Ruling
2015-002 Tax Procedure Ruling
2015-003 Tax Procedure Ruling
2015-004 Tax Procedure Ruling
2015-005 Tax Procedure Ruling
2015-006 Tax Procedure Ruling

TAX CODE
Title 17, Chapter 11 - Trust Improvement Use and Occupancy Tax

Title 17, Chapter 10 - Interim Trust Improvement Use and Occupancy Tax Code

FORMS
Exemption Claim Form
Exemption Continuation Form

"Shelter Bay itself owns improvements on leased Swinomish trust land, such as the Marina and Common Buildings. The Board of Directors of Shelter Bay, voted Wednesday night to pay the Tribal tax by remitting to Skagit County the funds due by October 31, 2014. The Board of Directors of Shelter Bay fully support the Tribe’s authority and jurisdiction to pass this tax.” - Cheryl Westlake, Shelter Bay Board President

"If the 2011–2014 taxes from properties in Shelter Bay and other trust lands were withdrawn, the School District would be faced with a major budget shortfall". This exercise of tribal authority to create a tax code to fill the gap created by the Great Wolf decision is welcomed by the School District. -Tim Bruce, La Conner School District

“Skagit Fire District #13 also recognizes the Tribe’s authority and jurisdiction in establishing these taxes and in determining how 2011–2014 taxes will be collected and distributed. We are especially pleased that the refund issue is being handled in a manner that will provide certainty to our District where potential impacts to our budget have been mitigated.” - Roy Horn, District Chief

2016 INTERLOCAL AGREEMENTS
Skagit County
La Conner School District
La Conner Library
Fire District 13
2014-2015 INTERLOCAL AGREEMENTS
Skagit County (2015)
La Conner School District (2014)
La Conner School District (2015)
Fire District 13 (2015)

PRESS RELEASES

January 2, 2015 - Swinomish Trust Improvement Use and Occupancy Tribal Tax for Permanent Improvements on Leased Reservation Trust Land in Effect


December 2, 2014 - Swinomish Indian Tribal Community Approves 2015 Contributions of Services and Funds From New Tribal Tax Revenues


November 11, 2014 - Swinomish Indian Tribal Community Establishes the 2015 Tax Rate


October 17, 2014 - Swinomish Indian Tribal Community Adopts Interim Trust Improvement Use and Occupancy Tax Code


October 7, 2014 - Swinomish Indian Tribal Community Adopts Interim Tax on Improvements on Reservation Trust Land for 2014 Using Skagit County’s Assessed Valuations


LETTER TO TAXPAYERS

November 5, 2015 - Letter to Taxpayers

February 17, 2015 - Letter to Taxpayers

November 4, 2014 - Letter to Taxpayers

Taxation

contact

Phone (360) 542.7622
Email
tax@swinomish.nsn.us

mail

PO Box 679
La Conner, WA 98257


Swinomish Tax Authority Drop Box