Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 525.0009

525.0009 Federal Tax Exemption Status. Internal Revenue Code section 17871 and section 305.7871-1 of the Income Tax Regulations provide that Indian tribal governments (or subdivisions thereof) will be treated as states for specified federal tax purposes. However, the recognition as an Indian tribal government does not necessarily establish that property of the tribal government qualifies for a particular tax benefit. Furthermore, there is no evidence that Congress intended to treat Indian tribal governments as a state or local government with respect to state taxation. Thus, the fact that an Indian tribal government may be treated as a state for certain federal tax purposes, it does not give rise to any state tax exemption for land not within a reservation and not held in trust. Such property does not qualify for a California property tax exemption and is not otherwise immune to such taxation. C 8/5/2003.