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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 2018 Property Assessment was on or before Wednesday, January 31, 2018. 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. 

2: Requests for Reconsideration and Assessment Appeals: (FMA Property Assessment Laws)

2A: First Nations with Assessment and Taxation Laws passed after 2016

The following FirstNations fall under this category:

Akisq'nuk First Nation

Aq'am First Nation

Beecher Bay First Nation

Ch-ihl-kway-uhk Tribe Society

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

Request for Reconsideration (FMA Property Assessment Laws only)

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.

To file a Request for Reconsideration (FMA – 21 Day Deadline), a property owner/occupier may use the Online Request for Reconsideration Form[a1] , or a PDF version of that form(available here). These forms have been removed from our website, as the deadline to appeal has 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.

Filing a Notice of Complaint (Appeal) to an Assessment Review Board

A property owner/occupier may file a Notice of Complaint (Appeal) to an Assessment Review Board with or without pursuing a Request for Reconsideration.  This must occur within forty-five (45) days of the date of mailing of the assessment notice and must be in writing.

To file a Notice of Complaint (Appeal), a property owner/occupier may use the Online Request for Appeal Form, or a PDF version of that form (available here).

An Administration Fee of $30 exists when requesting a Notice of Complaint (Appeal).

Upon receiving a Notice of Complaint (Appeal), the Assessor must forward it to the First Nation's Assessment Review Board who will schedule a hearing within forty- five days upon the Assessor receiving the Notice of Complaint (Appeal).

A printed version of all forms are located at the First Nation Offices or in the schedule at the back of the First Nations Assessment Law located here.

2B: First Nations with Assessment and Taxation Laws passed before 2016

The following First Nations fall within this category:

Adams Lake Indian BandSekw'el'was
Aitchelitz First NationSeton Lake First Nation
Campbell River Indian BandShackan First Nation
Coldwater Indian BandShuswap Indian Band
Cowichan Tribes First NationShxwha:y Village
Gitsegukla First NationSimpcw First Nation
Gitwangak First NationSkeetchestn First Nation
Kanaka Bar Indian BandSkowkale First Nation
Kitselas First NationSkwah First Nation
K'ómoks First NationSonghees First Nation
Kwaw Kwaw Apilt First NationSoowahlie First Nation
Lax Kw'alaams First NationSquamish Nation
Leq'á:mel First NationStellat'en First Nation
Lheidli-T'ennehStz'uminus
Lil'wat NationSumas First Nation
Lower Kootenay Indian BandT'it'q'et Nation
Lower Nicola Indian BandTk'emlúps te Secwepémc
Malahat First NationTobacco Plains Indian Band
Matsqui First NationTsartlip First Nation
Metlakatla First NationTsawout First Nation
Moricetown Indian BandTs'kw'aylaxw First Nation
Nadleh Whut'en BandTsleil-Waututh Nation
Nanoose First NationT'Sou-ke First Nation
Neskonlith Indian BandTzeachten First Nation
Osoyoos Indian BandWe Wai Kai Nation
Peters BandWhispering Pines

 

Request for Reconsideration (FMA Property Assessment laws only)

Prior to lodging an appeal to the Assessment Review Board a property owner/occupier may request a Reconsideration.  This must occur within thirty (30) days of the date of mailing of the assessment notice and must be in writing.


To file a Request for Reconsideration (FMA – 30 Day Deadline), a property owner/occupier may use the Online Request for Reconsideration Form[a1] , or a PDF version of that form(available here). These forms are no longer available online, as the deadline to appeal has passed.

No administration fee exists when requesting a Reconsideration.

The Assessor must respond to a Request for Reconsideration within fourteen (14) 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 may 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.  

Filing a Notice of Complaint (Appeal) to an Assessment Review Board

A property owner/occupier may file a Notice of Complaint (Appeal) to an Assessment Review Board with or without pursuing a Request for Reconsideration.  This must occur within sixty (60) days of the date of mailing of the assessment notice and must be in writing.

To file a Notice of Complaint (Appeal), a property owner/occupier may use the Online Request for Appeal Form, or a PDF version of that form (available here).

An Administration Fee of $30 exists when requesting a Notice of Complaint (Appeal).

Upon receiving a Notice of Complaint (Appeal), the Assessor must forward it to the First Nation's Assessment Review Board who will schedule a hearing within ninety (90) days upon the Assessor receiving the Notice of Complaint (Appeal).

A printed version of all forms are located at the First Nation Offices or in the schedule at the back of the First Nations Assessment Law located here

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 WRITTEN notice of appeal and appeal fee to appeal your 2018 Property Assessment must be delivered or postmarked on or before the Wednesday, January 31, 2018, 11:59 p.m. PST deadline.

Printed forms are also available at the First Nations office or in the schedule at the back of the First Nations Assessment by-law located here.

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:

Tla-o-qui-aht First Nation
Tl'azt'en Nation
Deadline: The WRITTEN notice of appeal for your 2018 property assessment must be delivered or postmarked on or before January 31, 2018, 11:59 p.m. PST. 

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 WRITTEN notice of appeal for your 2018 Property Assessment must be delivered or postmarked on or before Wednesday, January 31, 2018, 11:59 p.m. PST.

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.