The Puyallup Tribe holds more than 300 acres of commercial and industrial land across Tacoma’s urban and industrial core, with sites at the Port of Tacoma, along I-5, and inside Fife’s logistics corridor. PTE works with qualified partners to develop these properties. These sites offer industrial scale, regional access, and a sovereign development environment that can create a different path for the right project.
For partners who need industrial scale, port access, logistics capacity, or a different development path, PTE offers something conventional sites cannot: land, sovereignty, enterprise capability, and long-term alignment in one place.
PTE prioritizes development structures where both sides have a stake in the outcome. The strongest partners bring complementary strengths: technical expertise, specialized operating knowledge, market access, capital, or project discipline. We select projects that deliver long-term commercial performance, responsible use of Tribal land, and lasting economic value to the Tribe.
Industrial, port-adjacent, and mixed-use sites across Tacoma’s urban core.
Building on Puyallup Tribal trust land may create tax, financing, contracting, and permitting advantages that may not be available in conventional commercial development. Applicability depends on ownership, entity structure, project location, tenant use, and current law.
Tribally chartered enterprises may hold the same federal tax status as the Tribe itself. Depending on structure, the Tribe’s ownership share in a properly structured venture may be exempt from federal income tax.
Indian trust lands and permanent improvements are generally exempt from state property tax. Depending on structure and use, this may affect the economics for businesses operating on Tribal land.
When the Tribe is the owner, construction materials and services may qualify for sales tax exemptions. Certain construction services may also qualify for Washington B&O tax exemptions.
Joint ventures majority-owned by the Tribe or a Tribal entity may qualify for Washington State B&O tax exemptions. Distributions to minority partners may also receive different B&O tax treatment depending on structure.
Washington leasehold excise tax may not apply to tenants on Tribal trust land when statutory conditions are met, including rent at or above applicable fair market value thresholds.
On Tribal trust land, state and local permits and zoning restrictions may not apply in the same way. The Puyallup Tribe issues permits directly for qualifying projects on Tribal land.
The Tribe’s designated census tract near Portland Avenue and I-5 may create Opportunity Zone investment opportunities. Current program rules and investor eligibility should be verified.
Qualified capital investments in Indian reservations may be eligible for New Markets Tax Credits. These credits can support certain projects in low-income communities and should be evaluated with tax counsel.
Employers with qualified employees who work and live on the reservation may be eligible for federal wage and employment tax credits.
Certain qualifying investments on Tribal land may be eligible for accelerated depreciation or other cost-recovery treatment. Current program availability should be verified.
The Bureau of Indian Affairs may guarantee a portion of private loans for eligible businesses on or near Indian reservations. Loans may support operations, equipment, construction, and other qualifying uses.
Projects on Tribal land may qualify for EB-5 investment considerations depending on location, job creation, and current program rules. Eligibility should be reviewed with immigration and investment counsel.
Tribal government-owned companies may qualify for the SBA 8(a) program with enhanced terms, including eligibility for sole-source federal contract awards.
American Indian and Alaska Native reservations may qualify as HUBZones. Eligible businesses can benefit from competitive and sole-source contracting opportunities, along with price evaluation preferences in certain federal competitions.
Companies majority-owned by the Tribe may qualify for certain Department of Defense contracting opportunities, including work connected to domestic sourcing requirements.
Manufacturers operating in the Puyallup FTZ may defer, reduce, or eliminate certain duties depending on how raw materials, finished goods, and final markets are structured.
Tribal Economic Development bonds, federal energy loan guarantees, and other financing tools may support certain qualifying projects on Tribal land. Eligibility, capacity, and use restrictions should be confirmed with counsel.