From the Indian General Allotment Act - " Allotted Indian lands held in trust by the United States are an instrumentality employed by the United States for the benefit and control of this dependent race, and so are immune from state taxation." Trust status is what provides immunity from state taxes. Lands not held in trust by the Federal government for the benefit of the tribe would generally not share immunity and would, therefore, generally be subject to state property taxes. Return to List of FAQs
