HEARTH Act Approval of Ho-Chunk Nation of Wisconsin Amended Residential Leasing Ordinance, 75014-75015 [2023-24089]
Download as PDF
<![CDATA[
75014
Federal Register / Vol. 88, No. 210 / Wednesday, November 1, 2023 / Notices
Frequency
of response
HUD–5084 .................................................................................
HUD–5087 .................................................................................
HUD–50071 ...............................................................................
HUD–50075.1 ............................................................................
HUD–51000 ...............................................................................
HUD–51001 ...............................................................................
HUD–51002 ...............................................................................
HUD–51003 ...............................................................................
HUD–51004 ...............................................................................
HUD–51915 ...............................................................................
HUD–51915–A ..........................................................................
HUD–51971–I ............................................................................
HUD–51971–II ...........................................................................
HUD–52396 ...............................................................................
HUD–52427 ...............................................................................
HUD–52482 ...............................................................................
HUD–52483–A ..........................................................................
HUD–52484 ...............................................................................
HUD–52485 ...............................................................................
HUD–52651–A ..........................................................................
HUD–52829 ...............................................................................
HUD–52830 ...............................................................................
HUD–52833 ...............................................................................
HUD–52836 ...............................................................................
HUD–52845 ...............................................................................
HUD–52846 ...............................................................................
HUD–52847 ...............................................................................
HUD–52849 ...............................................................................
HUD–53001 ...............................................................................
HUD–53015 ...............................................................................
HUD–5370 .................................................................................
HUD–5370EZ ............................................................................
HUD–5370C1 ............................................................................
HUD–5370C2 ............................................................................
HUD–5372 .................................................................................
HUD–5378 .................................................................................
HUD–5460 .................................................................................
Public Housing Information Center Certification of Accuracy ...
HUD–52828 Physical Needs Assessment form .......................
Broadband Feasibility determination .........................................
SF–424 ......................................................................................
2,771
50
10
300
590
2,550
1,600
500
500
1,315
1,315
40
40
96
88
40
40
532
40
40
25
25
2,771
10
25
25
25
25
2,771
40
1,347
1,347
1,347
1,347
590
158
40
2,771
2,771
2,771
2,771
1
1
1
1
1
12
5
2
2
1
1
1
1
1
1
1
1
4
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
24
1
1
1
1
1
2,771
50
10
300
590
30,600
8,000
1,000
1,000
1,315
1,315
80
80
96
88
40
40
2,128
40
40
25
25
2,771
10
25
25
25
25
2,771
40
1,347
1,347
1,347
1,347
590
3,792
40
2,771
2,771
2,771
2,771
1.5
3
0.5
2.2
1
3.5
1
1.5
2.5
3
3
1.5
1.5
2
0.5
2
2
10
1
2.5
40
16
13
0.5
8
16
8
1
2.5
3
1
1
1
1
1
0.25
1
2
15
10
0
Totals .................................................................................
....................
....................
....................
....................
ddrumheller on DSK120RN23PROD with NOTICES1
B. Solicitation of Public Comment
This notice is soliciting comments
from members of the public and affected
parties concerning the collection of
information described in Section A on
the following:
(1) Whether the proposed collection
of information is necessary for the
proper performance of the functions of
the agency, including whether the
information will have practical utility;
(2) The accuracy of the agency’s
estimate of the burden of the proposed
collection of information;
(3) Ways to enhance the quality,
utility, and clarity of the information to
be collected; and
(4) Ways to minimize the burden of
the collection of information on those
who are to respond; including through
the use of appropriate automated
collection techniques or other forms of
information technology, e.g., permitting
electronic submission of responses.
(5) ways to minimize the burden of
the collection of information on those
who are to respond, including the use
VerDate Sep<11>2014
19:48 Oct 31, 2023
Jkt 262001
Responses
per annum
Burden hour
per
response
Number of
respondents
Information collection
Annual
burden
hours
Hourly cost
per
response
Annual cost
4,156
150
5
660
590
107,100
8,000
1,500
2,500
3,945
3,945
60
60
192
44
80
80
21,280
40
100
1,000
400
36,023
5
200
400
200
25
6,927
120
1,347
1,347
1,347
1,347
590
948
40
5,542
41,565
27,710
0
$34
56
56
34
34
34
34
34
34
34
34
34
34
34
34
34
34
34
34
34
56
56
34
56
56
56
56
56
34
34
34
34
34
34
34
34
34
34
56
34
0
$141,321
8,400
280
22,440
20,060
3,641,000
272,000
51,000
85,000
134,130
134,130
2,040
2,040
6,528
1,496
2,720
2,720
723,520
1,360
3,400
56,000
22,400
1,224,782
280
11,200
22,400
11,200
1,400
235,535
4,080
45,798
45,798
45,798
45,798
20,060
32,232
1,360
188,428
2,327,640
942,140
0
281,570
....................
10,539,914
of automated collection techniques or
other forms of information technology.
HUD encourages interested parties to
submit comments in response to these
questions.
DEPARTMENT OF THE INTERIOR
C. Authority
HEARTH Act Approval of Ho-Chunk
Nation of Wisconsin Amended
Residential Leasing Ordinance
Section 3507 of the Paperwork
Reduction Act of 1995, 44 U.S.C.
Chapter 35.
Colette Pollard,
Department Reports Management Officer,
Office of Policy Development and Research,
Chief Data Officer.
[FR Doc. 2023–24079 Filed 10–31–23; 8:45 am]
BILLING CODE 4210–67–P
PO 00000
Bureau of Indian Affairs
[245A2100DD/AAKC001030/
A0A501010.999900]
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
AGENCY:
The Bureau of Indian Affairs
(BIA) approved the Ho-Chunk Nation of
Wisconsin Amended Residential
Leasing Ordinance under the Helping
Expedite and Advance Responsible
Tribal Homeownership Act of 2012
(HEARTH Act). With this approval, the
Tribe is authorized to enter into
residential leases without further BIA
approval.
SUMMARY:
BIA issued the approval on
October 26, 2023.
DATES:
Ms.
Carla Clark, Bureau of Indian Affairs,
FOR FURTHER INFORMATION CONTACT:
Frm 00042
Fmt 4703
Sfmt 4703
E:\FR\FM\01NON1.SGM
01NON1
Federal Register / Vol. 88, No. 210 / Wednesday, November 1, 2023 / Notices
Division of Real Estate Services, 1001
Indian School Road NW, Albuquerque,
NM 87104, carla.clark@bia.gov, (702)
484–3233.
SUPPLEMENTARY INFORMATION:
ddrumheller on DSK120RN23PROD with NOTICES1
I. Summary of the HEARTH Act
The HEARTH Act makes a voluntary,
alternative land leasing process
available to Tribes, by amending the
Indian Long-Term Leasing Act of 1955,
25 U.S.C. 415. The HEARTH Act
authorizes Tribes to negotiate and enter
into business leases of Tribal trust lands
with a primary term of 25 years, and up
to two renewal terms of 25 years each,
without the approval of the Secretary of
the Interior (Secretary). The HEARTH
Act also authorizes Tribes to enter into
leases for residential, recreational,
religious or educational purposes for a
primary term of up to 75 years without
the approval of the Secretary.
Participating Tribes develop Tribal
Leasing regulations, including an
environmental review process, and then
must obtain the Secretary’s approval of
those regulations prior to entering into
leases. The HEARTH Act requires the
Secretary to approve Tribal regulations
if the Tribal regulations are consistent
with the Department of the Interior’s
(Department) leasing regulations at 25
CFR part 162 and provide for an
environmental review process that
meets requirements set forth in the
HEARTH Act. This notice announces
that the Secretary, through the Assistant
Secretary—Indian Affairs, has approved
the Tribal regulations for the Ho-Chunk
Nation of Wisconsin.
II. Federal Preemption of State and
Local Taxes
The Department’s regulations
governing the surface leasing of trust
and restricted Indian lands specify that,
subject to applicable Federal law,
permanent improvements on leased
land, leasehold or possessory interests,
and activities under the lease are not
subject to State and local taxation and
may be subject to taxation by the Indian
Tribe with jurisdiction. See 25 CFR
162.017. As explained further in the
preamble to the final regulations, the
Federal Government has a strong
interest in promoting economic
development, self-determination, and
Tribal sovereignty. 77 FR 72440, 72447–
48 (December 5, 2012). The principles
supporting the Federal preemption of
State law in the field of Indian leasing
and the taxation of lease-related
interests and activities applies with
equal force to leases entered into under
Tribal leasing regulations approved by
the Federal Government pursuant to the
HEARTH Act. Section 5 of the Indian
VerDate Sep<11>2014
19:48 Oct 31, 2023
Jkt 262001
Reorganization Act (IRA), 25 U.S.C.
5108, preempts State and local taxation
of permanent improvements on trust
land. Confederated Tribes of the
Chehalis Reservation v. Thurston
County, 724 F.3d 1153, 1157 (9th Cir.
2013) (citing Mescalero Apache Tribe v.
Jones, 411 U.S. 145 (1973)). Similarly,
section 5108 of the IRA preempts State
taxation of rent payments by a lessee for
leased trust lands, because ‘‘tax on the
payment of rent is indistinguishable
from an impermissible tax on the land.’’
See Seminole Tribe of Florida v.
Stranburg, 799 F.3d 1324, 1331, n.8
(11th Cir. 2015). In addition, as
explained in the preamble to the revised
leasing regulations at 25 CFR part 162,
Federal courts have applied a balancing
test to determine whether State and
local taxation of non-Indians on the
reservation is preempted. White
Mountain Apache Tribe v. Bracker, 448
U.S. 136, 143 (1980). The Bracker
balancing test, which is conducted
against a backdrop of ‘‘traditional
notions of Indian self- government,’’
requires a particularized examination of
the relevant State, Federal, and Tribal
interests. We hereby adopt the Bracker
analysis from the preamble to the
surface leasing regulations, 77 FR at
72447–48, as supplemented by the
analysis below.
The strong Federal and Tribal
interests against State and local taxation
of improvements, leaseholds, and
activities on land leased under the
Department’s leasing regulations apply
equally to improvements, leaseholds,
and activities on land leased pursuant to
Tribal leasing regulations approved
under the HEARTH Act. Congress’s
overarching intent was to ‘‘allow Tribes
to exercise greater control over their
own land, support self-determination,
and eliminate bureaucratic delays that
stand in the way of homeownership and
economic development in Tribal
communities.’’ 158 Cong. Rec. H. 2682
(May 15, 2012). The HEARTH Act was
intended to afford Tribes ‘‘flexibility to
adapt lease terms to suit [their] business
and cultural needs’’ and to ‘‘enable
[Tribes] to approve leases quickly and
efficiently.’’ H. Rep. 112–427 at 6
(2012).
Assessment of State and local taxes
would obstruct these express Federal
policies supporting Tribal economic
development and self-determination,
and also threaten substantial Tribal
interests in effective Tribal Government,
economic self-sufficiency, and territorial
autonomy. See Michigan v. Bay Mills
Indian Community, 572 U.S. 782, 810
(2014) (Sotomayor, J., concurring)
(determining that ‘‘[a] key goal of the
Federal Government is to render Tribes
PO 00000
Frm 00043
Fmt 4703
Sfmt 9990
75015
more self-sufficient, and better
positioned to fund their own sovereign
functions, rather than relying on Federal
funding’’). The additional costs of State
and local taxation have a chilling effect
on potential lessees, as well as on a
Tribe that, as a result, might refrain from
exercising its own sovereign right to
impose a Tribal tax to support its
infrastructure needs. See id. at 810–11
(finding that State and local taxes
greatly discourage Tribes from raising
tax revenue from the same sources
because the imposition of double
taxation would impede Tribal economic
growth).
Similar to BIA’s surface leasing
regulations, Tribal regulations under the
HEARTH Act pervasively cover all
aspects of leasing. See 25 U.S.C.
415(h)(3)(B)(i) (requiring Tribal
regulations be consistent with BIA
surface leasing regulations).
Furthermore, the Federal Government
remains involved in the Tribal land
leasing process by approving the Tribal
leasing regulations in the first instance
and providing technical assistance,
upon request by a Tribe, for the
development of an environmental
review process. The Secretary also
retains authority to take any necessary
actions to remedy violations of a lease
or of the Tribal regulations, including
terminating the lease or rescinding
approval of the Tribal regulations and
reassuming lease approval
responsibilities. Moreover, the Secretary
continues to review, approve, and
monitor individual Indian land leases
and other types of leases not covered
under the Tribal regulations according
to 25 CFR part 162.
Accordingly, the Federal and Tribal
interests weigh heavily in favor of
preemption of State and local taxes on
lease-related activities and interests,
regardless of whether the lease is
governed by Tribal leasing regulations
or 25 CFR part 162. Improvements,
activities, and leasehold or possessory
interests may be subject to taxation by
the Ho-Chunk Nation of Wisconsin.
Bryan Newland,
Assistant Secretary—Indian Affairs.
[FR Doc. 2023–24089 Filed 10–31–23; 8:45 am]
BILLING CODE 4337–15–P
E:\FR\FM\01NON1.SGM
01NON1
]]>Agencies
[Federal Register Volume 88, Number 210 (Wednesday, November 1, 2023)]
[Notices]
[Pages 75014-75015]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-24089]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[245A2100DD/AAKC001030/A0A501010.999900]
HEARTH Act Approval of Ho-Chunk Nation of Wisconsin Amended
Residential Leasing Ordinance
AGENCY: Bureau of Indian Affairs, Interior.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Bureau of Indian Affairs (BIA) approved the Ho-Chunk
Nation of Wisconsin Amended Residential Leasing Ordinance under the
Helping Expedite and Advance Responsible Tribal Homeownership Act of
2012 (HEARTH Act). With this approval, the Tribe is authorized to enter
into residential leases without further BIA approval.
DATES: BIA issued the approval on October 26, 2023.
FOR FURTHER INFORMATION CONTACT: Ms. Carla Clark, Bureau of Indian
Affairs,
[[Page 75015]]
Division of Real Estate Services, 1001 Indian School Road NW,
Albuquerque, NM 87104, [email protected], (702) 484-3233.
SUPPLEMENTARY INFORMATION:
I. Summary of the HEARTH Act
The HEARTH Act makes a voluntary, alternative land leasing process
available to Tribes, by amending the Indian Long-Term Leasing Act of
1955, 25 U.S.C. 415. The HEARTH Act authorizes Tribes to negotiate and
enter into business leases of Tribal trust lands with a primary term of
25 years, and up to two renewal terms of 25 years each, without the
approval of the Secretary of the Interior (Secretary). The HEARTH Act
also authorizes Tribes to enter into leases for residential,
recreational, religious or educational purposes for a primary term of
up to 75 years without the approval of the Secretary. Participating
Tribes develop Tribal Leasing regulations, including an environmental
review process, and then must obtain the Secretary's approval of those
regulations prior to entering into leases. The HEARTH Act requires the
Secretary to approve Tribal regulations if the Tribal regulations are
consistent with the Department of the Interior's (Department) leasing
regulations at 25 CFR part 162 and provide for an environmental review
process that meets requirements set forth in the HEARTH Act. This
notice announces that the Secretary, through the Assistant Secretary--
Indian Affairs, has approved the Tribal regulations for the Ho-Chunk
Nation of Wisconsin.
II. Federal Preemption of State and Local Taxes
The Department's regulations governing the surface leasing of trust
and restricted Indian lands specify that, subject to applicable Federal
law, permanent improvements on leased land, leasehold or possessory
interests, and activities under the lease are not subject to State and
local taxation and may be subject to taxation by the Indian Tribe with
jurisdiction. See 25 CFR 162.017. As explained further in the preamble
to the final regulations, the Federal Government has a strong interest
in promoting economic development, self-determination, and Tribal
sovereignty. 77 FR 72440, 72447-48 (December 5, 2012). The principles
supporting the Federal preemption of State law in the field of Indian
leasing and the taxation of lease-related interests and activities
applies with equal force to leases entered into under Tribal leasing
regulations approved by the Federal Government pursuant to the HEARTH
Act. Section 5 of the Indian Reorganization Act (IRA), 25 U.S.C. 5108,
preempts State and local taxation of permanent improvements on trust
land. Confederated Tribes of the Chehalis Reservation v. Thurston
County, 724 F.3d 1153, 1157 (9th Cir. 2013) (citing Mescalero Apache
Tribe v. Jones, 411 U.S. 145 (1973)). Similarly, section 5108 of the
IRA preempts State taxation of rent payments by a lessee for leased
trust lands, because ``tax on the payment of rent is indistinguishable
from an impermissible tax on the land.'' See Seminole Tribe of Florida
v. Stranburg, 799 F.3d 1324, 1331, n.8 (11th Cir. 2015). In addition,
as explained in the preamble to the revised leasing regulations at 25
CFR part 162, Federal courts have applied a balancing test to determine
whether State and local taxation of non-Indians on the reservation is
preempted. White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 143
(1980). The Bracker balancing test, which is conducted against a
backdrop of ``traditional notions of Indian self- government,''
requires a particularized examination of the relevant State, Federal,
and Tribal interests. We hereby adopt the Bracker analysis from the
preamble to the surface leasing regulations, 77 FR at 72447-48, as
supplemented by the analysis below.
The strong Federal and Tribal interests against State and local
taxation of improvements, leaseholds, and activities on land leased
under the Department's leasing regulations apply equally to
improvements, leaseholds, and activities on land leased pursuant to
Tribal leasing regulations approved under the HEARTH Act. Congress's
overarching intent was to ``allow Tribes to exercise greater control
over their own land, support self-determination, and eliminate
bureaucratic delays that stand in the way of homeownership and economic
development in Tribal communities.'' 158 Cong. Rec. H. 2682 (May 15,
2012). The HEARTH Act was intended to afford Tribes ``flexibility to
adapt lease terms to suit [their] business and cultural needs'' and to
``enable [Tribes] to approve leases quickly and efficiently.'' H. Rep.
112-427 at 6 (2012).
Assessment of State and local taxes would obstruct these express
Federal policies supporting Tribal economic development and self-
determination, and also threaten substantial Tribal interests in
effective Tribal Government, economic self-sufficiency, and territorial
autonomy. See Michigan v. Bay Mills Indian Community, 572 U.S. 782, 810
(2014) (Sotomayor, J., concurring) (determining that ``[a] key goal of
the Federal Government is to render Tribes more self-sufficient, and
better positioned to fund their own sovereign functions, rather than
relying on Federal funding''). The additional costs of State and local
taxation have a chilling effect on potential lessees, as well as on a
Tribe that, as a result, might refrain from exercising its own
sovereign right to impose a Tribal tax to support its infrastructure
needs. See id. at 810-11 (finding that State and local taxes greatly
discourage Tribes from raising tax revenue from the same sources
because the imposition of double taxation would impede Tribal economic
growth).
Similar to BIA's surface leasing regulations, Tribal regulations
under the HEARTH Act pervasively cover all aspects of leasing. See 25
U.S.C. 415(h)(3)(B)(i) (requiring Tribal regulations be consistent with
BIA surface leasing regulations). Furthermore, the Federal Government
remains involved in the Tribal land leasing process by approving the
Tribal leasing regulations in the first instance and providing
technical assistance, upon request by a Tribe, for the development of
an environmental review process. The Secretary also retains authority
to take any necessary actions to remedy violations of a lease or of the
Tribal regulations, including terminating the lease or rescinding
approval of the Tribal regulations and reassuming lease approval
responsibilities. Moreover, the Secretary continues to review, approve,
and monitor individual Indian land leases and other types of leases not
covered under the Tribal regulations according to 25 CFR part 162.
Accordingly, the Federal and Tribal interests weigh heavily in
favor of preemption of State and local taxes on lease-related
activities and interests, regardless of whether the lease is governed
by Tribal leasing regulations or 25 CFR part 162. Improvements,
activities, and leasehold or possessory interests may be subject to
taxation by the Ho-Chunk Nation of Wisconsin.
Bryan Newland,
Assistant Secretary--Indian Affairs.
[FR Doc. 2023-24089 Filed 10-31-23; 8:45 am]
BILLING CODE 4337-15-P
