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.
No in-building visitors will be allowed for the foreseeable future in response to the pandemic. If you need to speak to someone, please email email@example.com or call (360) 542-7622. If you have documents you would like to provide, please email them to the address noted above or mail them to P.O. Box 679, La Conner, WA, 98257.
Important Notice: Trust Improvement Use & Occupancy Tax
April 1, 2020 - In recognition of financial hardships caused by the COVID-19 pandemic, the Swinomish Tribal Senate today approved a 30-day waiver of all late penalties, charges, and interest for first-half 2020 Trust Improvement Use & Occupancy Tax payments by individual taxpayers.
2017 SWINOMISH TAX RULINGS
2017-001 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
"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"If the 2011–2014 taxes from properties in Shelter Bay and other trust lands were withdrawn, the School District would be faced with a major budget shortfall".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
|LETTER TO TAXPAYERS