The acquisition of land into federal trust status is one of the most powerful development tools available in the United States. When land is placed into trust for a tribe, legal title is held by the federal government, while beneficial ownership remains with the tribe. This creates a stable, tax-advantaged, and development-friendly environment.

Key Benefits

• Not subject to state or local taxes
• Not subject to most state or county land-use regulation
• Access to federal programs and incentives not available under conventional ownership
• Supports industrial, commercial, housing, and resource-based development
• Enables New Market Tax Credits, Indian Employment Credits, tax-exempt financing, accelerated depreciation, and other incentives
• Compatible with Foreign Trade Zones (FTZ)
• Strengthens tribal sovereignty while supporting economic development

Why This Matters

Trust land enables accelerated project timelines, reduced overhead, enhanced financial performance for investors, and long-term predictability for tribal partners — all of which make it a central pillar of the Garland & Zhang development model.

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