Federal and provincial legislation allow for First Nations to assess and tax real property on First Nations Reserves, including real property occupied by non-First Nations people.
BC Assessment provides assessment services to a number of First Nations across the province in support of independent taxation of their reserve lands.
Learn more about BC Assessment's commitment to First Nations and our customer service standards to First Nations here.
Entire BC data
Bulk assessment roll data available in a variety of mediums.
Data Delivery Website
Self-serve website designed to deliver data advice to First Nations.
To find out more, contact the appropriate assessment area office.
Assessment Services for First Nations
(This page does not apply to assessment of treaty lands.)
First Nations and Taxation of Real Estate on Reserve Lands
In 1988, federal government passed amendments to the Indian Act allowing First Nations to tax real property on reserve lands. In 2006, the federal government enacted the First Nations Fiscal Management Act (“FMA”) which also authorizes First Nations to carry out independent assessment and taxation on reserve lands. Some First Nations will continue to assess and tax pursuant to their powers under the Indian Act, while others have opted into the FMA assessment and taxation system.
In 1990, the government of British Columbia passed the Indian Self Government Enabling Act, which addresses First Nations’ assessment and property taxation in British Columbia, under either the Indian Act or the FMA.
There are three options under the Indian Self Government Enabling Act for a First Nation to enter the property tax field:
1. Concurrent Taxation — allows First Nations and local governments to share taxation.
2. Independent Taxation — allows provincial taxes to be completely removed if First Nations wish to implement their own property tax system.
3. Indian District Taxation — allows First Nations with Indian District status to assume duties and functions similar to those of a municipality or other authority providing local services.
All independently taxing First Nations in British Columbia have chosen option 2—independent taxation.
First Nations who independently assess and tax must pass property assessment and taxation bylaws (Indian Act) or property assessment and taxation laws (FMA). The federal First Nation Tax Commission (FNTC) supports the band as it develops the bylaws or laws and reviews them once they are completed.
If the bylaws are passed under the Indian Act, then the federal Minister of Indian and Northern Affairs Canada must approve them. If the laws are passed under the FMA, then the FNTC is the approval body. The FNTC is also available to intervene in disputes between the taxing First Nations and their ratepayers, to try and facilitate an agreement. Further information about the FNTC can be found at www.fntc.ca/main.phtml
Process for First Nations Entering Real Property Assessment and Taxation
1. The First Nation sends a Notice of Intent to the B.C. Minister of Finance, setting out which reserve(s) will be subject to independent assessment and taxation.
2. If bylaws (or laws) are enacted by a First Nation before March 1 of the calendar year of the notice, the bylaws/laws can take effect in either the current year (the taxes can be collected in the next calendar year) or the next calendar year (the taxes can be collected the year after that). If bylaws/laws are enacted after March 1, then the First Nation must confirm, in the notice, that the next calendar year will be the first for which the assessment laws will apply (and the taxes will be collected the year after that).
3. The Minister of Finance issues a certificate notifying other provincial tax authorities that the First Nation intends to proceed with independent taxation.
4. The First Nation submits, to FNTC, its assessment and taxation bylaws/laws.
5. FNTC reviews bylaws/laws and either approves (if laws under FMA) or refers them to Minister of Indian and Northern Affairs Canada for approval (if bylaws under Indian Act). Once the bylaws/laws are approved, the First Nation will enter independent taxation for the next taxation year or the year after that (as specified by the bylaws/laws), and BC Assessment must remove the folios (Assessment Roll numbers) from the provincial roll.
6. The First Nation may contract with BC Assessment, hire a tax agent, or prepare the roll itself. If the First Nation contracts with BC Assessment, its assessment and taxation bylaws/laws should be provided to BC Assessment no later than July 31 to allow BC Assessment sufficient programming time to create the upcoming assessment roll for the First Nation.
The fee structure for basic assessment services to First Nation is currently the equivalent of the BC Assessment levy amount, plus a one-time per folio set-up fee.
7. The First Nation prepares its tax notices based on the assessment roll and sends them to the taxpayers (typically in early summer).
Role of BC Assessment
BC Assessment is a provincial Crown corporation that produces annual assessment rolls for and sends assessment notices to all assessable properties in British Columbia. For independently assessing First Nations, taxable occupiers of First Nations lands are assessed and taxed. Results of First Nations’ assessment appeals are reflected on a subsequent roll. Depending on the timing of the appeal process, those results may or may not be reflected prior to the First Nation setting its tax rates for various classes of property.
Most property assessments in British Columbia are based on market value, which is the price an unencumbered property would sell for on July 1, if a reasonable amount of time is allowed to find a purchaser. Many First Nations’ assessment bylaws/laws require the fee simple value to be determined as if the taxably occupied property were located off the reserve. For properties that typically do not trade in the real estate market, such as major industrial plants or public utilities, BC Assessment uses special valuation procedures or rates which may be adopted by independently assessing and taxing First Nations.
BC Assessment also provides additional services to independently assessing and taxing First Nations, including:
• setting up initial jurisdiction coding, identification and program modifications;
• assistance in developing property and ownership
records; upgrading the integrity of existing records in cooperation with First Nation clients;
• reviewing and suggesting modifications of bylaws or laws
upon First Nation's request. First Nation bylaws or laws may
not exactly match the Assessment Act and could
require additional legal consultation;
• informing First Nations of changes to provincial legislation and
regulations affecting the provincial assessment
• defending assessments through the review process,
in accordance with the terms of the contract of
• responding to additional inquiries when tax notices are
• preparing detailed identification, creating new
entries, amending old entries, and coding all
continuous structures, such as pipelines and railways
traversing First Nation lands; and
• other professional assessment services not covered
under the Indian Self-Government Enabling Act.
For more information contact:
Manager, First Nations Customers
Phone: 1-866-valueBC or 1-866-825-8322 (local 04251)
Disclaimer: Where information presented is different from legislation, legislation shall prevail.