Exemptions

The Swinomish Indian Tribal Community provides tax exemptions of 65% of the taxes otherwise due to eligible taxpayers.

Eligibility

If your total household income is $35,000 per year or less, and you are 61 years of age, disabled, or a disabled veteran of the armed services, then you may be eligible to receive a reduction in your assessed taxes.

If your total household income is more than $35,000, then you are not eligible for an exemption.

Application Process and Deadlines

For an application to be accepted, the residence for which the exemption is being requested must be your primary residence.
See below for more information.

Exemption Claim Forms need to be submitted prior to December 31 for taxes owed the following year. If you qualify, you will not need to reapply for 5 years unless your circumstances change, although you will be asked to verify your income annually.

Exemption application forms may be obtained by:

  • Downloading this file
    View/Download PDF
  • Requesting the form by email from the Swinomish Tax Authority by emailing tax@swinomish.nsn.us
  • Requesting the form by phone from the Swinomish Tax Authority by calling (360) 542-7622
  • Requesting the form in person by visiting our offices located at:11367 Moorage WayLa Conner, WA 98257
  • Requesting the form by mail from the Swinomish Tax Authority by mailing a request to:Swinomish Tax AuthorityPO Box 679La Conner, WA 98257

Legal

17-11.120 (B)(1) states “The taxpayer claiming an exemption from the Trust Improvement Use and Occupancy Tax under this Section must have used or occupied the Permanent Improvement as a Principal Place of Residence during the Tax Year in which the Exemption is requested, and must continue to use the Improvement as his or her Principal Place of Residence for each Tax Year for which an Exemption is claimed.”

17-11.030 (Q) defines “Principal Place of Residence” as the location where a person claiming an exemption under this Chapter resided for at least 183 days during the calendar year during which the exemption is claimed.

17-11.120 (A)(6) states “If taxes, penalties, interest, charges or fees are owed and unpaid on December 31 of any Tax Year for which a taxpayer has an approved Exemption under this Section, that existing Exemption shall be terminated and no Exemption shall be in effect for the following Tax Year and for any subsequent Tax Year in which any such delinquent amounts remain unpaid. If taxes, penalties, interest, charges or fees are owed and unpaid on December 31 of any Tax Year for which a taxpayer has requested an Exemption under this Section, that pending application shall be denied.”

Note

You must currently use, and plan to continue to use, the "permanent improvement" as your primary place of residence.
You must acknowledge and agree that if you should discontinue use of the "permanent improvement" as your primary place of residence, you will notify the Swinomish Tax Authority.