It's different in every state, you can read all about it in our recent article on Native American Casinos:
"It all began in the early part of the 1970s, when a couple named Russell and Helen Bryan received their first ever property tax bill. The Chippewa couple lived in their trailer on Indian land in Itasca County, Minnesota. They brought suit against the county, stating that they were not subject to property tax due to living on reservation land. The Bryans lost first in district court and then in the state supreme court, however, when they took their suit to the US Supreme Court, the ruling was different. According the decision rendered by Justice Brennan, states not only didn't have the authority to levy property taxes on reservation land, but they had no rights to regulate Indian activities on Indian lands.....cont"
http://www.online-casinos.co.uk/Native- ... n-Casinos/