Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
490.0000 GOVERNMENT-OWNED PROPERTY
490.0080 Tribal-Owned Land. An Indian tribe holds fee title to property located outside the reservation, and the property is not held in trust by the federal government for that tribe. The property is used for tribal operations and health clinic services. The fact that Indian tribal governments may be treated as states for specified federal tax purposes does not establish that a tribe is to be treated as a state or local government with respect to state taxation. Thus, the property is not exempt as government-owned land under article XIII, section 3(a) of the California Constitution. C 7/22/2003.