# RCW 82.29A.055: RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S055

## Section

- **Citation:** RCW 82.29A.055
- **Heading:** RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 29A / Section 055

## Text

(1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if: (a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36.010 ; (b) There is no taxable leasehold interest in the tax exempt property; (c) The property is located outside of the tribe's reservation; and (d) The property is not otherwise exempt from taxation by federal law. (2) The amount of the payment in lieu of leasehold excise taxes must be determined jointly and in good faith negotiation between the tribe that owns the property and the county and any city in which the property is located. However, the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property. If the tribe and the county and any city cannot agree to terms on the amount of payment in lieu of taxes, the department may determine the rate, provided that the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property. (3) Payment must be made by the tribe to the county. The county treasurer must distribute all such money collected solely to the local taxing districts, including cities, in the same proportion that each local taxing district would have shared if a leasehold excise tax had been levied.

## Nearby sections

- [RCW 82.29A.010 RCW 82.29A.010: Legislative findings and recognition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S010.md)
- [RCW 82.29A.020 RCW 82.29A.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S020.md)
- [RCW 82.29A.025 RCW 82.29A.025: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S025.md)
- [RCW 82.29A.030 RCW 82.29A.030: Tax imposed—Credit—Additional tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S030.md)
- [RCW 82.29A.040 RCW 82.29A.040: Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S040.md)
- [RCW 82.29A.050 RCW 82.29A.050: Payment—Due dates—Collection and remittance—Liability—Reporting.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S050.md)
- [RCW 82.29A.055 RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S055.md)
- [RCW 82.29A.060 RCW 82.29A.060: Administration—Appraisal appeal—Audits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S060.md)
- [RCW 82.29A.070 RCW 82.29A.070: Disposition of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S070.md)
- [RCW 82.29A.080 RCW 82.29A.080: Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S080.md)
- [RCW 82.29A.090 RCW 82.29A.090: Distributions to counties and cities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S090.md)
- [RCW 82.29A.100 RCW 82.29A.100: Distributions by county treasurers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S100.md)
- [RCW 82.29A.110 RCW 82.29A.110: Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S110.md)
- [RCW 82.29A.120 RCW 82.29A.120: Allowable credits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S055. Check the current official text before relying on it. Not legal advice.