The Poarch Band of Creek Indians, Alabama’s only federally recognized tribe, has filed a federal lawsuit against Escambia County Tax Assessor Jim Hildreth, accusing him of trying to unlawfully assess property taxes on tribal trust land. The suit was filed in U.S. District Court for the Southern District of Alabama.
According to court filings, the dispute traces back to January 2014, when Hildreth’s office notified the tribe that it was launching an audit of tribal-owned properties in the county. At issue is roughly 229.5 acres of land held in trust by the federal government for the exclusive use and benefit of the Poarch Creek. The tribe’s Wind Creek casino operation sits on that trust land.
The lawsuit contends that trust property of this kind has been exempt from local taxation since at least August 1986, and that Hildreth’s attempt to assess taxes on it, along with threats to pursue penalties and fees beginning as early as June 2015, ran afoul of that longstanding exemption.
Poarch Tribal Chairwoman Stephanie Bryan said in a statement that the legal action was necessary to put a stop to what she described as financial harassment directed at the tribe by a county official whose actions did not reflect the interests of Escambia County residents, tribal members included. She pointed to the tribe’s record of community investment, citing more than $5.5 million in donations to area schools and charitable organizations over the preceding three years as evidence of the tribe’s cooperative relationship with its neighbors.
The lawsuit asks the court for a permanent injunction barring Hildreth and any future officeholders from attempting to levy local property taxes on the tribe’s existing trust land, as well as any additional trust property the tribe might acquire in Escambia County going forward.
A hearing in the case was scheduled for September, though the broader dispute touches on a recurring legal question in Alabama and nationally: the boundaries of local government authority over land held in federal trust for tribal nations. Because trust land is administered under federal law rather than state or county authority, disputes like this one often hinge on federal statutes and treaties rather than local tax codes.
The Poarch Band of Creek Indians has a significant economic footprint in Escambia County, employing thousands of residents through its gaming and hospitality operations centered in Atmore. The tribe has also historically positioned itself as a major philanthropic presence in the surrounding community, funding scholarships, school programs and local charitable initiatives.
Neither the tax assessor’s office nor tribal officials indicated the dispute would affect day-to-day operations at Wind Creek or other tribal enterprises while the litigation proceeded.