Section 105(l) Services

 

Is your Tribe or Tribal Organization taking full advantage of the Section 105(l) Lease Program?

As a Tribe or Tribal Organization (T/TO), you are performing a variety of Federal functions under your self-determination contract and/or self-governance compact. To do so, you are almost certainly using one or more facilities which you own or lease from others. Section 105(l) of the Indian Self-Determination and Education Assistance Act (ISDEAA) requires the Federal government to reimburse your eligible facility expenses – bringing much needed funding to operate and maintain your facility. Unfortunately, many T/TOs are either under-utilizing the Section 105(l) program or are even unaware of it entirely.

 

We can help!

As a T/TO participating in the Section 105(l) leasing program, you have options! You can require the Federal government to pay:

  • All eligible operating expenses for the facility (referred to as “cost elements (a) through (h)”); or

  • Fair Market Rent (typically considered full-service, inclusive of all eligible operating expenses); or

  • A combination of Fair Market Rent (not full-service) and eligible operating expenses.

Unfortunately, many T/TOs struggle to reliably establish what Fair Market Rent is for their facility.

  • Tribal facilities are typically located in rural areas, often on land which is held in trust by BIA.

  • Many facilities are special purpose by design – think schools, medical clinics, community centers and cultural facilities.

  • There may not be an active private rental market in the facility’s area.

  • Few real estate appraisers tend to be active in such small markets, and even fewer are familiar with the nuances of the Section 105(l) program.

How can Reliant LLC help?

  • Leading the way: Our appraisals are in full compliance with, and regularly accepted by, BIA and IHS. In fact, our reports are informally recognized by both as the “gold standard” for Section 105(l) leasing purposes.

  • Trusted by the best: Our company is recommended and referred by top Tribal law firms, including Geoff Strommer of Hobbs Straus Dean & Walker, and Rebecca Patterson of Sonosky Chambers.

  • Experienced experts: Our appraisers hold the prestigious MAI designation. We have decades of experience in commercial, medical, industrial, residential and special purpose property assignments.

  • Full capability: We have worked with Tribes and Tribal Organizations across the country. We can handle any type of facility, of any size, in any location, which is used to carry out any type of ISDEAA-approved programs, functions, services, or activities (PFSAs).

  • Customer satisfaction: We have a solid reputation for doing reliable appraisals, producing high quality reports, and delivering on time.