Frequently Asked Questions
- Each calendar year, what are the due dates for taxes, and to whom do I address checks?
- Can I make partial payments toward my taxes?
- Are interest and penalties charged for past-due taxes?
- How do Senior, Disabled Veteran, and Disabled Taxpayer Exemptions work?
- How do we know where our tax money is being distributed?
- What is the Tribal-Taxpayer Consultation Council?
Each calendar year, what are the due dates for taxes, and to whom do I address checks?
First-half taxes are due postmarked by April 30 and second-half taxes are due postmarked by October 31. If your tax for any one account is less than $50, your entire tax is due by April 30.
Tax payments postmarked on or before the due date will be considered timely. Tax payments placed into the Swinomish Tax Authority's dropbox by midnight on the tax due date will be considered timely.
Checks should be made out to:
Swinomish Tax Authority
Mail your payment to:
Swinomish Tax Authority
PO Box 679
La Conner, WA 98257
... or deposit them in the dropbox labeled “GENERAL” located outside 11367 Moorage Way.
Late payments that do not include the appropriate amount of interest and/or penalties may be returned, so please contact the Tax Authority at (360) 542‑7622 or tax@swinomish.nsn.us to ensure you are remitting the correct amount.
Can I make partial payments toward my taxes?
No. Partial payments, including those which do not include applicable interest and penalties, may be returned to you. If your payment is late, please contact us at (360) 542‑7622 or tax@swinomish.nsn.us to get the total payment necessary, including any interest or penalties, to bring your account current.
Are interest and penalties charged for past-due taxes?
Yes. Overdue taxes are assessed 1% interest per month on the annual amount due, a 30-day late payment penalty of 3% of the annual tax amount due, and a 180-day late payment penalty of 8% of the annual tax amount due. It is important to include applicable interest and penalties with your tax payment or your check may be returned to you. If your tax is being paid late, please contact us at (360) 542‑7622 or tax@swinomish.nsn.us to get the total payment necessary to bring your account current.
How do Senior, Disabled Veteran, and Disabled Taxpayer Exemptions work?
If your combined household gross income is $35,000 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 65% reduction in your assessed taxes. Contact our office to request an Exemption Claim Form to apply. 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 required to verify your income annually.
If your combined household gross income is more than $35,000, then you are not eligible for an exemption.
How do we know where our tax money is being distributed?
Previously, property taxes collected by Skagit County were distributed throughout the County to various taxing districts. Trust Improvement Use and Occupancy taxes collected by the Swinomish Tax Authority stay in the Reservation and La Conner communities and also go toward essential governmental services. In addition to environmental protection, policing, permitting, planning, and more, the Tribe also contributes to the following entities to the benefit of everyone in the community:
- ⇒ Fire District 13
- ⇒ La Conner School District
- ⇒ La Conner Swinomish Library
See our Tax Dollars at Work page for more detail.
What is the Tribal-Taxpayer Consultation Council?
STC 17-11.200 allows for the establishment of this formal forum in which taxpayer representatives may share questions, suggestions and concerns with, and engage in dialogue with, the Senate Tax Committee, Chief Financial Officer, and/or Tax Administrator concerning the administration of the taxes established by STC 17-11.
The selection of representatives shall provide an opportunity for participation by persons with permanent improvements on Swinomish trust land in Shelter Bay, the Pull & Be Damned area, and on trust lands utilized for commercial purposes.
The Tribal-Taxpayer Consultation Council may meet at least annually, but may meet more frequently as is agreed to be necessary by the Tribal and Taxpayer participants.
The Tribal-Taxpayer Consultation Council may make recommendations for consideration by the Senate concerning the administration of the taxes established by this Chapter.