Taxes & Real Estate

All property transfers and improvements on the Reservation are subject to Tribal taxation. These taxes replace state and local assessments and support essential community services.

Real Estate Excise Tax (REET)

In accordance with Tulalip Tribal Code 12.20, REET is a tax levied on the sale and transfer of ownership of real property (land and permanent structures).

  • What it covers: REET applies to all sales of real property and transfers of a controlling interest (typically 50% or more) in an entity that owns real property.
  • The 1% Rule: While a portion of taxes may be paid to the County, 1% of the total selling price is due and payable directly to the Tulalip Tribes.
  • Responsibility: The seller (grantor) is typically responsible for the tax. It is due and payable on the date of sale, before the conveyance documents (such as a deed) can be recorded.
  • Filing Requirement: All sellers must submit a Tulalip Real Estate Excise Tax Affidavit (REETA).
  • Common Exemptions: REET typically does not apply to undeveloped land, property on septic/well water, sales directly to the Tulalip Tribes, or transactions that qualify as a gift.

Land Occupation & Use Tax (LOUT)

LOUT is an annual assessment of individuals and households occupying or using Tribal land. This revenue funds essential Tribal programs, infrastructure, and community resources.

  • Replacement Tax: Following federal court rulings, LOUT replaces state and local property taxes; it is not an additional fee.
  • Annual Billing Cycle: * Through 2025: Statements will be issued annually by February 28th.
  • 60% Deferral: An application for the 60% deferral is due yearly for qualified low-income seniors or disabled persons. The LOUT deferral is also available for non-Tulalip members.
  • Primary Residence: Senior exemptions apply only to primary residences (where you live full-time, year-round). Seasonal or recreational sites, such as Port Susan, are not eligible.

Fryberg Estates

For residents and buyers within Fryberg Estates, specific regulations and BIA documentation requirements apply.

  • Inquiries: For questions regarding BIA documents or coordination with the Fryberg Estate Committee, please submit a request through our dedicated portal.
  • How to Connect: Wrike Service Portal

Frequently Asked Questions (FAQ)

Land Occupation & Use Tax (LOUT)

LOUT is an excise tax on the privilege of using or occupying property on specific land types, whereas traditional property tax is based on the assessed value of the real property itself.

Payment methods are listed on your bill. If you have questions about the amount due, please open a ticket at Wrike Service Portal.

Unpaid LOUT taxes typically result in a lien being placed on the property.

Please use the Wrike Service Portal to open a ticket for all account maintenance and dispute requests

Real Estate Excise Tax (REET)

REET is based on the selling price and is often calculated using a graduated state rate plus a specific local REET rate. The selling price includes any debt (such as liens or mortgages) that the buyer takes over.

Yes. If non-members have a "consensual relationship" with the Tribes (such as utilizing Tribal water/sewer services or holding a lease), the tax is generally due.

Yes. The sale of a mobile home that is not being moved requires a specific Mobile Home REET Affidavit.

You must still file a REETA and cite the specific exemption reason (WAC number/title). A minimum processing fee typically applies to exempt transactions.

For More Information

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