Land Occupation & Use Tax (LOUT)

Service Request Portal

What is the Land Occupation & Use Tax (LOUT)?

The Land Occupation and Use Tax (LOUT) is assessed by the Tulalip Tribes on individuals and households who occupy or use tribal land. This tax ensures that everyone benefiting from living on Tulalip land helps support essential community services, infrastructure, and long-term stewardship of our lands.

LOUT revenue is used to fund important tribal programs and services, maintain shared infrastructure, and sustain community resources that benefit all residents.

For full details on the regulations that govern this tax, please see the Tulalip Tribes Land Occupation and Use Tax Code.

LOUT Frequently Asked Questions (FAQs)

LOUT is an excise tax on the privilege of using or occupying property on specific types of land. Traditional property tax is a tax on the assessed value of the real property itself.

Acceptable payment methods (mail, in-person, etc.) are listed on your bill. If you have a question about the amount due, please open a work ticket using the tool below.
bit.ly/LOUT_Portal

Unpaid LOUT taxes and associated charges are typically a lien on the property upon which they are imposed or assessed.

Please use the Wrike Service Portal link below to open a ticket for all account maintenance requests, including disputes and address changes.

To better manage your inquiries and provide you with a quicker response, please use our service portal.

Through 2025: Statements are issued twice each year:

  • First billing: Sent in March (in 2024, this was delayed until April).
  • Second billing: Sent in October.

Beginning in 2026, only one annual statement will be issued per year. This statement will cover the entire year and will be sent by February 28th.

No. Senior exemptions are not allowed at Port Susan because it is a camping club and not a residential community. Under Tulalip’s exemption requirements, only units that qualify as primary residences for the full year are eligible for senior exemptions. Seasonal or recreational sites such as Port Susan do not meet this standard.

A primary residence is the home where you live on a full-time, year-round basis. To qualify for a senior exemption, you must:

  • Occupy the home as your main residence for the entire calendar year.
  • Not claim another property as your primary residence.
  • Provide documentation if requested (e.g., driver’s license, voter registration, utility bills).

Homes in other Tulalip Bay lease areas do qualify for senior exemptions, provided they are the requestor’s primary residence for the full calendar year.

To request a senior exemption, you must complete an application with the Tulalip Tribes Land Occupation and Use program. The application may require proof of age, residence, and other documentation. Exemptions are not automatic and must be renewed each year. You can download the application here.

For More Information

Department Email:
realestate@tulaliptribes-nsn.gov

Department Phone Number:
360-716-4129

Contact:

Links:

LOUT Service Request Portal