Qualifications for Exemption of Indian Properties

# (1)

(1) Property must be located within the tribal boundaries of the reservation.

# (2)

(2) The owner must be an enrolled tribal member residing on the reservation but not necessarily on the property.

Example: an enrolled tribal member owns farmland on the reservation but maintains a household in a housing unit on the reservation. The farmland is exempt from taxation.

# (3)

(3) Property may be leased to a non-Indian and retain tax-exempt status.

Example: an enrolled tribal member living on the reservation leases all farmland to a non-Indian farmer. The farmland is exempt from taxation.

# (4)

(4) Personal property leased to a tribal member and delivered on the reservation is exempt. Property leased to a tribal member, delivered off the reservation but used on the reservation is also exempt.

NOTE: A lease-purchase agreement is different than a lease, therefore property covered by a lease-purchase agreement might be taxable.

# (5)

(5) Fee title ownership of land located on the reservation by an enrolled tribal member of that reservation does not negate the tax-exempt status of that land.

# (6)

(6) Marriage between an enrolled tribal member and a non-Indian spouse will not, of itself, jeopardize the tax-exempt status of the land they hold together on the reservation.