Questions and Answers
The questions and answers below are Frequently Asked Questions (FAQs)
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Yes. If you believe the valuation is substantially incorrect, dispute your assessed property value, you must preserve your right to dispute by mailing a written Notice of Appeal to the Swinomish Tax Authority. The notice must be postmarked no more than 60 calendar days from the date of your Valuation Notice. Send your appeals VIA MAIL to: Alicia Neely, Tax Administrator Specific instructions can be found on the valuation notice mailed to you. No. At this time, under the terms of the existing Master Lease, improvements and maintenance to the community infrastructure is the responsibility of the HOA. Property is assessed at 100 percent of its true and fair market value in money, according to the highest and best use of the property. Fair market value or true value is the amount that a willing and unobligated buyer is willing to pay a willing and unobligated seller. The taxation situation between Shelter Bay and the Swinomish Tribal Community resulted from a court decision in 2013. Also known as “The Great Wolf Lodge decision.” State and local property taxes on permanent improvements built on land owned by the United States and held in trust for an Indian tribe or tribal member are preempted by § 465. This is true without regard to the ownership of the improvements. Thus, state and local governments cannot assess property tax on permanent improvements built on trust land. As a result of this decision, in 2014 Shelter Bay was removed from the Skagit County tax roll. At that time Shelter Bay property was no longer assessed by the county and residents no longer paid county taxes.
Taxation in Shelter Bay
Swinomish Tax Authority
P.O. Box 679
La Conner, WA 98257
“2013 The United States Court of Appeals for the Ninth Circuit determined in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization, 724 F.3d 1153 (9th Cir. 2013) that where the United States owns land covered by 25 U.S.C. § 465 and holds it in trust for the use of a tribe or tribal member, permanent improvements on that land are exempt from state and local property taxation. This is true without regard to the ownership of the improvements.”