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Subjecting federally recognized Indian tribes to the same conditions as state and local governments from property owned exclusively by the tribe

ESHB 1287 was passed by the 2014 Legislature and became effective June 12, 2014. In general, the bill:

  • Expands the tribal property tax exemption under RCW 84.36.010 to include property used for economic development purposes if the property was owned by the tribe before March 1, 2014.
  • Imposes a leasehold excise tax (LET) obligation on leasehold interests of tribal property exempt from property taxes under RCW 84.36.010.
  • Imposes a payment in lieu of tax (PILT) obligation with respect to tribal property exempt from property taxes under RCW 84.36.010 if there is no taxable leasehold interest in such property for LET purposes, and the tax-exempt property is:
    • Used exclusively for economic development;
    • Located outside of the tribe’s reservation; and,
    • Not otherwise exempt from property taxation by federal law.