SNAP

The following four types of property belonging to a member of a federally recognized Indian tribe are exempt:

Property, which may be real property and improvements, that is held in trust located on a reservation, including any federally recognized Indian tribe reservation, pueblo or colony. Property may be located on former reservations in Oklahoma, in Alaska native regions established by the Alaska Native Claims Settlement Act, and on Indian allotments on or near a reservation as designated and approved by the Bureau of Indian Affairs.

For any federally recognized tribe not listed in the previous item, property located on a past federally recognized reservation.

Ownership interests in rents, leases, royalties, or usage rights related to natural resources that are federally protected by the Bureau of Indian Affairs.

Ownership or usage rights to property not in the previous items that have unique religious, spiritual, traditional or cultural significance, or ownership or usage rights that allow the continuation of the Indian lifestyle according to tribal law or custom.