September 12th, 2014
Tribal Leased Land Exemptions
As the elected Assessor representing taxpayers in Skagit County I have made a decision on the complicated issue of property tax exemptions on tribal trust lands that have permanent improvements, notwithstanding who has ownership.
The U.S. Court of Appeals for the Ninth Circuit has ruled that property held in trust by the United States is exempt from taxation on both the land and the improvements, no matter who owns the permanent structure. Based on the Washington State Department of Revenue Property Tax Advisory, the recommendations of the county commissioners and the prosecuting attorney’s office, I have decided to remove the properties in question from the tax rolls for the 2015 tax year. These properties will still be responsible for paying their second half 2014 taxes.
The more complicated issue of refunds from the taxing districts for the services that have already been provided will take additional time to sort through. There are many legal issues and interpretations. Most importantly is the funding of services provided by the taxing districts, their budget impacts, and service responsibilities. These will take some time to correlate between all parties to come to a viable solution. My decision concerning refunds to those requesting them will be after all the options, impacts and regulations have been studied.
Respectfully yours,
Don Munks
Skagit County Assessor
Office of the Assessor
Administration Building, Room 204
700 South 2nd Street
Mount Vernon, WA 98273
Phone (360) 336-9370 Fax (360) 336-9308
E-Mail assessor@co.skagit.wa.us
Related: Map of the La Conner School District [Pdf]