75014 Federal Register / Vol. 88, No. 210 / Wednesday, November 1, 2023 / Notices 

Information collection Number of 

respondents 

Frequency 

of response 

Responses 

per annum 

Burden hour 

per 

response 

Annual 

burden 

hours 

Hourly cost 

per 

response 

Annual cost 

HUD–5084 ................................................................................. 2,771 1 2,771 1.5 4,156 $34 $141,321 

HUD–5087 ................................................................................. 50 1 50 3 150 56 8,400 

HUD–50071 ............................................................................... 10 1 10 0.5 5 56 280 

HUD–50075.1 ............................................................................ 300 1 300 2.2 660 34 22,440 

HUD–51000 ............................................................................... 590 1 590 1 590 34 20,060 

HUD–51001 ............................................................................... 2,550 12 30,600 3.5 107,100 34 3,641,000 

HUD–51002 ............................................................................... 1,600 5 8,000 1 8,000 34 272,000 

HUD–51003 ............................................................................... 500 2 1,000 1.5 1,500 34 51,000 

HUD–51004 ............................................................................... 500 2 1,000 2.5 2,500 34 85,000 

HUD–51915 ............................................................................... 1,315 1 1,315 3 3,945 34 134,130 

HUD–51915–A .......................................................................... 1,315 1 1,315 3 3,945 34 134,130 

HUD–51971–I ............................................................................ 40 1 80 1.5 60 34 2,040 

HUD–51971–II ........................................................................... 40 1 80 1.5 60 34 2,040 

HUD–52396 ............................................................................... 96 1 96 2 192 34 6,528 

HUD–52427 ............................................................................... 88 1 88 0.5 44 34 1,496 

HUD–52482 ............................................................................... 40 1 40 2 80 34 2,720 

HUD–52483–A .......................................................................... 40 1 40 2 80 34 2,720 

HUD–52484 ............................................................................... 532 4 2,128 10 21,280 34 723,520 

HUD–52485 ............................................................................... 40 1 40 1 40 34 1,360 

HUD–52651–A .......................................................................... 40 1 40 2.5 100 34 3,400 

HUD–52829 ............................................................................... 25 1 25 40 1,000 56 56,000 

HUD–52830 ............................................................................... 25 1 25 16 400 56 22,400 

HUD–52833 ............................................................................... 2,771 1 2,771 13 36,023 34 1,224,782 

HUD–52836 ............................................................................... 10 1 10 0.5 5 56 280 

HUD–52845 ............................................................................... 25 1 25 8 200 56 11,200 

HUD–52846 ............................................................................... 25 1 25 16 400 56 22,400 

HUD–52847 ............................................................................... 25 1 25 8 200 56 11,200 

HUD–52849 ............................................................................... 25 1 25 1 25 56 1,400 

HUD–53001 ............................................................................... 2,771 1 2,771 2.5 6,927 34 235,535 

HUD–53015 ............................................................................... 40 1 40 3 120 34 4,080 

HUD–5370 ................................................................................. 1,347 1 1,347 1 1,347 34 45,798 

HUD–5370EZ ............................................................................ 1,347 1 1,347 1 1,347 34 45,798 

HUD–5370C1 ............................................................................ 1,347 1 1,347 1 1,347 34 45,798 

HUD–5370C2 ............................................................................ 1,347 1 1,347 1 1,347 34 45,798 

HUD–5372 ................................................................................. 590 1 590 1 590 34 20,060 

HUD–5378 ................................................................................. 158 24 3,792 0.25 948 34 32,232 

HUD–5460 ................................................................................. 40 1 40 1 40 34 1,360 

Public Housing Information Center Certification of Accuracy ... 2,771 1 2,771 2 5,542 34 188,428 

HUD–52828 Physical Needs Assessment form ....................... 2,771 1 2,771 15 41,565 56 2,327,640 

Broadband Feasibility determination ......................................... 2,771 1 2,771 10 27,710 34 942,140 

SF–424 ...................................................................................... 2,771 1 2,771 0 0 0 0 

Totals ................................................................................. .................... .................... .................... .................... 281,570 .................... 10,539,914 

B. Solicitation of Public Comment 

This notice is soliciting comments 

from members of the public and affected 

parties concerning the collection of 

information described in Section A on 

the following: 

(1) Whether the proposed collection 

of information is necessary for the 

proper performance of the functions of 

the agency, including whether the 

information will have practical utility; 

(2) The accuracy of the agency’s 

estimate of the burden of the proposed 

collection of information; 

(3) Ways to enhance the quality, 

utility, and clarity of the information to 

be collected; and 

(4) Ways to minimize the burden of 

the collection of information on those 

who are to respond; including through 

the use of appropriate automated 

collection techniques or other forms of 

information technology, e.g., permitting 

electronic submission of responses. 

(5) ways to minimize the burden of 

the collection of information on those 

who are to respond, including the use 

of automated collection techniques or 

other forms of information technology. 

HUD encourages interested parties to 

submit comments in response to these 

questions. 

C. Authority 

Section 3507 of the Paperwork 

Reduction Act of 1995, 44 U.S.C. 

Chapter 35. 

Colette Pollard, 

Department Reports Management Officer, 

Office of Policy Development and Research, 

Chief Data Officer. 

[FR Doc. 2023–24079 Filed 10–31–23; 8:45 am] 

BILLING CODE 4210–67–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[245A2100DD/AAKC001030/ 

A0A501010.999900] 

HEARTH Act Approval of Ho-Chunk 

Nation of Wisconsin Amended 

Residential Leasing Ordinance 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: The Bureau of Indian Affairs 

(BIA) approved the Ho-Chunk Nation of 

Wisconsin Amended Residential 

Leasing Ordinance under the Helping 

Expedite and Advance Responsible 

Tribal Homeownership Act of 2012 

(HEARTH Act). With this approval, the 

Tribe is authorized to enter into 

residential leases without further BIA 

approval. 

DATES: BIA issued the approval on 

October 26, 2023. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Carla Clark, Bureau of Indian Affairs, 


ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 88, No. 210 / Wednesday, November 1, 2023 / Notices 75015 

Division of Real Estate Services, 1001 

Indian School Road NW, Albuquerque, 

NM 87104, carla.clark@bia.gov, (702) 

484–3233. 

SUPPLEMENTARY INFORMATION: 

I. Summary of the HEARTH Act 

The HEARTH Act makes a voluntary, 

alternative land leasing process 

available to Tribes, by amending the 

Indian Long-Term Leasing Act of 1955, 

25 U.S.C. 415. The HEARTH Act 

authorizes Tribes to negotiate and enter 

into business leases of Tribal trust lands 

with a primary term of 25 years, and up 

to two renewal terms of 25 years each, 

without the approval of the Secretary of 

the Interior (Secretary). The HEARTH 

Act also authorizes Tribes to enter into 

leases for residential, recreational, 

religious or educational purposes for a 

primary term of up to 75 years without 

the approval of the Secretary. 

Participating Tribes develop Tribal 

Leasing regulations, including an 

environmental review process, and then 

must obtain the Secretary’s approval of 

those regulations prior to entering into 

leases. The HEARTH Act requires the 

Secretary to approve Tribal regulations 

if the Tribal regulations are consistent 

with the Department of the Interior’s 

(Department) leasing regulations at 25 

CFR part 162 and provide for an 

environmental review process that 

meets requirements set forth in the 

HEARTH Act. This notice announces 

that the Secretary, through the Assistant 

Secretary—Indian Affairs, has approved 

the Tribal regulations for the Ho-Chunk 

Nation of Wisconsin. 

II. Federal Preemption of State and 

Local Taxes 

The Department’s regulations 

governing the surface leasing of trust 

and restricted Indian lands specify that, 

subject to applicable Federal law, 

permanent improvements on leased 

land, leasehold or possessory interests, 

and activities under the lease are not 

subject to State and local taxation and 

may be subject to taxation by the Indian 

Tribe with jurisdiction. See 25 CFR 

162.017. As explained further in the 

preamble to the final regulations, the 

Federal Government has a strong 

interest in promoting economic 

development, self-determination, and 

Tribal sovereignty. 77 FR 72440, 72447– 

48 (December 5, 2012). The principles 

supporting the Federal preemption of 

State law in the field of Indian leasing 

and the taxation of lease-related 

interests and activities applies with 

equal force to leases entered into under 

Tribal leasing regulations approved by 

the Federal Government pursuant to the 

HEARTH Act. Section 5 of the Indian 

Reorganization Act (IRA), 25 U.S.C. 

5108, preempts State and local taxation 

of permanent improvements on trust 

land. Confederated Tribes of the 

Chehalis Reservation v. Thurston 

County, 724 F.3d 1153, 1157 (9th Cir. 

2013) (citing Mescalero Apache Tribe v. 

Jones, 411 U.S. 145 (1973)). Similarly, 

section 5108 of the IRA preempts State 

taxation of rent payments by a lessee for 

leased trust lands, because ‘‘tax on the 

payment of rent is indistinguishable 

from an impermissible tax on the land.’’ 

See Seminole Tribe of Florida v. 

Stranburg, 799 F.3d 1324, 1331, n.8 

(11th Cir. 2015). In addition, as 

explained in the preamble to the revised 

leasing regulations at 25 CFR part 162, 

Federal courts have applied a balancing 

test to determine whether State and 

local taxation of non-Indians on the 

reservation is preempted. White 

Mountain Apache Tribe v. Bracker, 448 

U.S. 136, 143 (1980). The Bracker 

balancing test, which is conducted 

against a backdrop of ‘‘traditional 

notions of Indian self- government,’’ 

requires a particularized examination of 

the relevant State, Federal, and Tribal 

interests. We hereby adopt the Bracker 

analysis from the preamble to the 

surface leasing regulations, 77 FR at 

72447–48, as supplemented by the 

analysis below. 

The strong Federal and Tribal 

interests against State and local taxation 

of improvements, leaseholds, and 

activities on land leased under the 

Department’s leasing regulations apply 

equally to improvements, leaseholds, 

and activities on land leased pursuant to 

Tribal leasing regulations approved 

under the HEARTH Act. Congress’s 

overarching intent was to ‘‘allow Tribes 

to exercise greater control over their 

own land, support self-determination, 

and eliminate bureaucratic delays that 

stand in the way of homeownership and 

economic development in Tribal 

communities.’’ 158 Cong. Rec. H. 2682 

(May 15, 2012). The HEARTH Act was 

intended to afford Tribes ‘‘flexibility to 

adapt lease terms to suit [their] business 

and cultural needs’’ and to ‘‘enable 

[Tribes] to approve leases quickly and 

efficiently.’’ H. Rep. 112–427 at 6 

(2012). 

Assessment of State and local taxes 

would obstruct these express Federal 

policies supporting Tribal economic 

development and self-determination, 

and also threaten substantial Tribal 

interests in effective Tribal Government, 

economic self-sufficiency, and territorial 

autonomy. See Michigan v. Bay Mills 

Indian Community, 572 U.S. 782, 810 

(2014) (Sotomayor, J., concurring) 

(determining that ‘‘[a] key goal of the 

Federal Government is to render Tribes 

more self-sufficient, and better 

positioned to fund their own sovereign 

functions, rather than relying on Federal 

funding’’). The additional costs of State 

and local taxation have a chilling effect 

on potential lessees, as well as on a 

Tribe that, as a result, might refrain from 

exercising its own sovereign right to 

impose a Tribal tax to support its 

infrastructure needs. See id. at 810–11 

(finding that State and local taxes 

greatly discourage Tribes from raising 

tax revenue from the same sources 

because the imposition of double 

taxation would impede Tribal economic 

growth). 

Similar to BIA’s surface leasing 

regulations, Tribal regulations under the 

HEARTH Act pervasively cover all 

aspects of leasing. See 25 U.S.C. 

415(h)(3)(B)(i) (requiring Tribal 

regulations be consistent with BIA 

surface leasing regulations). 

Furthermore, the Federal Government 

remains involved in the Tribal land 

leasing process by approving the Tribal 

leasing regulations in the first instance 

and providing technical assistance, 

upon request by a Tribe, for the 

development of an environmental 

review process. The Secretary also 

retains authority to take any necessary 

actions to remedy violations of a lease 

or of the Tribal regulations, including 

terminating the lease or rescinding 

approval of the Tribal regulations and 

reassuming lease approval 

responsibilities. Moreover, the Secretary 

continues to review, approve, and 

monitor individual Indian land leases 

and other types of leases not covered 

under the Tribal regulations according 

to 25 CFR part 162. 

Accordingly, the Federal and Tribal 

interests weigh heavily in favor of 

preemption of State and local taxes on 

lease-related activities and interests, 

regardless of whether the lease is 

governed by Tribal leasing regulations 

or 25 CFR part 162. Improvements, 

activities, and leasehold or possessory 

interests may be subject to taxation by 

the Ho-Chunk Nation of Wisconsin. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2023–24089 Filed 10–31–23; 8:45 am] 

BILLING CODE 4337–15–P 


ddrumheller on DSK120RN23PROD with NOTICES1