Confederated Tribes of the Umatilla Indian Reservation

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Presentation transcript:

Confederated Tribes of the Umatilla Indian Reservation

NITA 2017 Tribal – State Tax Issues Foxwoods Resort & Casino Mashantucket, CT Bruce D. Zimmerman, CPA Tax Administrator 46411 Timine Way Pendleton, OR 97801 (541) 429-7484 brucezimmerman@ctuir.org

Tribal – State Tax Issues Property Tax Issues All 50 States impose and levy an annual “property tax”. Property Tax Possessory Interest Property Tax States are very vigilant in protecting their tax base and revenues. States are always looking to expand their tax base and revenues. Tribes are activity taking steps to reacquire their original land base. Tribes are interested in minimizing the cost holding lands. Tribes view State taxation of their lands as an affront to tribal sovereignty.

Tribal Tax Strategies Tribal Tax Codes Tribal – State Tax Compacts Property Tax – (Utility & Coyote Business Park) Occupancy Tax Liquor Tax Solid Waste Transfer Station Tax Tribal – State Tax Compacts Cigarette Motor Fuels State Administrative Rules & Policy Statements Legislation Solutions (State Statutes)

Legislative Solution (Oregon Tax Working Group) HB 2332 (2001) – Reservation Enterprise Zone (Tax Credit - 10 yrs) SB 726 (2009) – Reservation Enterprise Zone (Criteria & Tax Credit - 4 yrs) SB 589 (2009) – Property Tax Exemption (Fee-to-Trust Applications) HB 3680 (2010) – Reservation Enterprise Zone (Ptr Zones & Tax Credit - 8 yrs) HB 4041 (2012) – Property Tax Exemption – (Governmental Services - Fee Lands) HB 2148 (2015) – Property Tax Exemption (Chehalis Court Decision) HB 2066 (2017) – Reservation Enterprise Zone (Tax Credit – 6 yrs) HB 2197 (2017) – Marijuana Tribal Tax Provisions (Reservation Created Value)