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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.

1: Property Assessment Review Panel (PARP) (Assessment Act)

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
Gitlaxt’aamiks
Gitwinksihlkw
Huu-ay-aht First Nation
Ka:’yu:k’t’h/Che:kt’les7et’
Laxgalts’ap
Lisims

Sechelt Indian Government District
Tla’amin First Nation
Toquaht Nation
Tsawwassen First Nation
Uchucklesaht Tribe Government
Yuutu it ath First Nation

 

Deadline: The deadline to appeal your 2017 Property Assessment was Tuesday, January 31, 2017

Section 33(2) of the Assessment Act requires that appeals be filed with the assessor no later than January 31. 

2: An Assessment Review Board: (FMA Property Assessment Laws)

Request for Reconsideration (FMA Property Assessment Laws only)

Prior to lodging an appeal to the Assessment Review Board, you may also, within thirty (30) days of the date of mailing of the assessment notice, request a reconsideration of the assessment by delivering a written request for reconsideration in the form specified in the Property Assessment Law. 

Filing a Notice of Complaint (Appeal) to an Assessment Review Board applies to the following First Nations:  

Aitchelitz First Nation
Aqam (St. Mary’s Indian Band)
Beecher Bay First Nation
Campbell River First Nation
Coldwater Indian Band
Cowichan Tribes First Nation
Gitsegukla First Nation
Gitwangak First Nation
Kanaka Bar Indian Band
Kitselas First Nation
K'omoks First Nation
Kwaw Kwaw Apilt First Nation
Leq'a:mel First Nation
Lheidli T'enneh Band
Lil'wat Nation
Lower Kootenay Indian Band
Lower Nicola Indian Band
Malahat First Nation
Matsqui First Nation
Metlakatla First Nation
Moricetown Indian Band
Nadleh Whut'en Indian Band
Nanoose First Nation
Neskonlith Indian Band
Osoyoos Indian Band
Peters Band
Sekw'el'was

Seton Lake 
Shackan First Nation
Shuswap Indian Band
Shxwha:y Village
Simpcw First Nation
Stellat'en First Nation
Skeetchestn Indian Band
Skowkale First Nation
Skwah First Nation
Songhees First Nation
Soowahlie First Nation
Squamish Nation
Stz'uminus First Nation
Sumas First Nation
T'it'q'et (Lillooet)
Tk'emlups te Secwepemc
Tobacco Plains Indian Band
Tsartlip First Nation
Tsawout First Nation
Ts'kw'aylaxw First Nation
Tsleil-Waututh Nation
T'Souke First Nation
Tzeachten First Nation
We Wai Kai Nation
Whispering Pines/Clinton Band

Deadline: The deadline to appeal your 2017 Property Assessment was Wednesday, March 1, 2017

Akisq'nuk First Nation
Beecher Bay First Nation
Ch-ihl-kway-uk Tribe Society
Lhtako Dene Nation
Lytton First Nation
N’Quatqua First Nation
Penticton Indian Band
Semiahmoo First Nation
Upper Nicola Band
Williams Lake Indian Band

Deadline: The Deadline to appeal your 2017 Property Assessment was Tuesday, February 14, 2017

3: Board of Review: (Section 83 of the Indian Act by-laws)

Filing a Notice of Complaint (Appeal) to a Board of Review applies to the following First Nations:

Boothroyd Indian Band
Burns Lake Indian Band
Cook's Ferry Indian Band
Fort Nelson First Nation
Little Shuswap Indian Band
Lower Similkameen Indian Band
Musqueam Indian Band

Nicomen Indian Band
Siska Indian Band
Skuppah Indian Band
Snuneymuxw First Nation
Soda Creek Indian Band
Spuzzum Indian Band
Upper Similkameen Indian Band
Westbank First Nation

 

Deadline: The deadline to appeal your 2017 Property Assessment was Tuesday, January 31, 2017

4: An Assessment Review Committee: (Section 83 of the Indian Act by-laws)

Filing a Notice of Complaint (Appeal) to an Assessment Review Committee applies to the following First Nations:

Kwantlen First Nation
Tla-o-qui-aht First Nation
Tl'azt'en Nation
 

Deadline: The deadline to appeal your 2017 property assessment  was January 31, 2017. 

5: A Board of Revision: (Section 83 of the Indian Act by-laws)

Filing a Notice of Complaint (Appeal) to a Board of Revision applies to the following First Nation:

Bonaparte Indian Band

Deadline: The deadline to appeal your 2017 Property Assessment was Tuesday, January 31, 2017

For further information contact your local assessment office here.

Late appeals may still be filed with your local Assessment Office (by email, fax or letter) however the Panel may determine it to be invalid and decide not to hear your appeal.

The Panel will notify you of the date, time and location of your hearing. For more information on Assessment Appeals refer to the assessment law or by-law specific to the First Nation located here.

Withdrawing your Appeal – First Nations

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.