Title 25 — IndiansRelease 119-73
§412a Exemption from taxation of lands subject to restrictions against alienation; determination of homestead
Title 25 › Chapter CHAPTER 12— - LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS › § 412a
Summary
Homesteads bought with Indian trust or restricted funds are federal and nontaxable until Congress acts. Title stays restricted—no sale or mortgage without the Secretary’s approval—and owners, with approval, choose either up to 160 acres of agricultural land or town property costing at most $5,000.
Full Legal Text
Title 25, §412a
Indians — Source: USLM XML via OLRC
All homesteads, heretofore purchased out of the trust or restricted funds of individual Indians, are hereby declared to be instrumentalities of the Federal Government and shall be nontaxable until otherwise directed by Congress: Provided, That the title to such homesteads shall be held subject to restrictions against alienation or encumbrance except with the approval of the Secretary of the Interior: And provided further, That the Indian owner or owners shall select, with the approval of the Secretary of the Interior, either the agricultural and grazing lands, not exceeding a total of one hundred and sixty acres, or the village, town, or city property, not exceeding in cost $5,000, to be designated as a homestead.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1937—Act May 19, 1937, substituted “All homesteads” and “individual Indians” for “All lands the title to which is now held by an Indian subject to restrictions against alienation or encumbrance except with the consent or approval of the Secretary of the Interior” and “said Indian”, respectively, and inserted two provisos.
Reference
Citations & Metadata
Citation
25 U.S.C. § 412a
Title 25 — Indians
Last Updated
Apr 6, 2026
Release point: 119-73