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The appeal process for First Nations

The appeal process for First Nations

The review process provides options to have your property assessment concerns addressed. If you have concerns about your property assessment, you may discuss them with BC Assessment prior to filing a complaint. If there is an agreement to make an amendment through this informal process, a change can be made or a recommendation can be presented to the Panel on your behalf and your attendance at a hearing may not be required.

How assessments on First Nations land are determined

Private residential properties on land leased from an exempt party (e.g. a First Nation) must be valued based on the full market value of the property as if it were privately owned, even though the person assessed holds a leasehold or other lesser interest.

The owner is assessed the full market value of the buildings and the land as though held in fee simple.

To better understand how assessments on First Nations land are determined, click here.

To better understand how occupiers are assessed on First Nations reserve land, click here.

To better understand Federal and Provincial legislation for a First Nation to assess and tax occupiers, click here

If you pay taxes to a First Nation taxing authority, please check your assessment notice for information regarding assessment appeals as the provincial assessment appeal system and deadlines may not apply.

Each First Nation has an individual Property Assessment Law or By-law that outlines what process should be followed for filing a Notice of Complaint (Appeal) to a tribunal. Where the guiding legislation for First Nation is not the Assessment Act the Property Assessment Laws and/or By-laws are located here.

Filing a Notice of Complaint (Appeal) deadlines

Each First Nation has only one appeal system for filing a Notice of Complaint (Appeal). Each process is summarized below with the deadlines for each First Nation. Please identify the name of the First Nation and follow the specific process outlined.

Notification of withdrawals of complaints to a Panel will be accepted until the scheduled date of hearing. An application to withdraw an appeal (also known as a complaint) made to a Panel must be filed in writing (letter, fax, or email) with the assessor until the scheduled date of hearing. Please be advised that by the Panel accepting a withdrawal and dismissing your complaint, you have no further ability to appeal.

The notice of withdrawal form in electronic format is available at the link below:

Printed versions of this form are also available at the First Nations office or in the schedule at the back of the First Nations Assessment law and/or by-law located here.

More detailed information on HOW TO REQUEST AN ASSESSMENT REVIEW is outlined on the back of the assessment notice.

 

The provincial assessment appeal system filing a Notice of Complaint (Appeal) to the Property Assessment Review Panel applies to the Taxing Treaty First Nations, Nisga’a Nation, and Sechelt Indian Government District as follows:

Gingolx
Sechelt Indian Government District Gitlaxt’aamiks
Tla’amin Nation
Gitwinksihlkw
Toquaht Nation Huu-ay-aht First Nation
Tsawwassen First Nation
Ka:’yu:k’t’h/Che:kt’les7et’
Uchucklesaht Tribe Laxgalts’ap
Ucluelet First Nation
Lisims

Deadline: The deadline to appeal your 2019 Property Assessment was on or before Thursday, January 31, 2019. 11:59 p.m. PST. More information here.

Section 33(2) of the Assessment Act requires that appeals be filed with the assessor no later than January 31.
2A: First Nations with Assessment and Taxation Laws passed after 2016

The following First Nations fall under this category:

Akisq'nuk First Nation
Aq'am First Nation
Beecher Bay First Nation
Ch-ihl-kway-uhk Tribe Society
Cook's Ferry Indian Band
Kwantlen First Nation
Kwikwetlem First Nation
Lhtako Dene Nation
Lytton First Nation
McLeod Lake Indian Band
N'Quatqua
Penticton Indian Band
Semiahmoo First Nation
Upper Nicola Band
Williams Lake Indian Band
Prior to lodging an appeal to the Assessment Review Board a property owner/occupier may request a Reconsideration. This must occur within twenty-one (21) days of the date of mailing of the assessment notice and must be in writing.

The deadline to file a Request for Reconsideration (FMA – 21 Day Deadline), has now passed.

No administration fee exists when requesting a Reconsideration.
The Assessor must respond to a Request for Reconsideration within twenty-one (21) days upon receiving the request.

If the Assessor responds to the Request for Reconsideration with a recommendation to change the assessment, a property owner/occupier can either accept or decline that recommendation. If accepted the Assessor will implement that recommendation and the property owner/occupier is no longer permitted to appeal the assessment further. If declined the property owner/occupier, if they wish to continue, must lodge an appeal within the required timeframe.