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The appeal process for Indigenous communities

The appeal process for Indigenous communities

​​​​​​​​​​​​​​​​​​​​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 Indigenous land are determined

Private residential properties on land leased from an exempt party (e.g. an Indigenous community) 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. Click below to better understand: 

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

Each Indigenous community 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 Indigenous is not the Assessment Act the Property Assessment Laws and/or By-laws are located here.

Filing a notice of complaint (appeal) deadlines

Each Indigenous community has only one appeal system for filing a Notice of Complaint (Appeal). Each process is summarized below with the deadlines for each Indigenous community. Please identify the name of the Indigenous community 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
Ucluelet First Nation
 
Deadline: The deadline to appeal your 2024 Property Assessment was on or before Wednesday, January 31, 2024. 11:59 p.m. PST. M​ore information here.

Section 33(2) of the Assessment Act requires that appeals be filed with the assessor no later than January 31, 2024 - this deadline has now passed.  

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

2A: Indigenous communities 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
Cowichan Tribes First Nation
Esquimalt First Nation
Fort Nelson First Nation
Halalt Nation
Kwantlen First Nation
Kwikwetlem First Nation
Lake Cowichan First Nation
Little Shuswap Indian Band
Lhtako Dene Nation
Lytton First Nation
McLeod Lake Indian Band
N'Quatqua
Osoyoos Indian Band
Penticton Indian Band
Semiahmoo First Nation
Tsleil-Waututh Nation​
Upper Nicola Band
Williams Lake First Nation

Yakweakwioose Nation

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.

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.

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. 

The deadline to file a Notice of Complaint (Appeal) has now passed.

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 Indigenous offices or in the schedule at the back of the First Nations Assessment Law.

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

The following Indigenous communities fall within this category:

Adams Lake Indian BandSekw'el'was
Aitchelitz First Nati​​on
Shackan First Nation
Campb ell River Indian BandShuswap Indian Band
Coldwater Indian BandShxwha: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 NationTsal'alh
Metlakatla First NationTsartlip First Nation 
Moricetown Indian BandTsawout First Nation 
Nadleh Whut'en BandTs'kw'aylaxw First Nation
Nanoose First NationT'Sou-ke First Nation
Neskonlith Indian BandTzeachten First Nation
Peters BandWe Wai Kai Nation
Whispering 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.

The deadline to file a Request for Reconsideration (FMA – 30 Day Deadline), has now 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 Indigenous offices or in the schedule at the back of the First Nations Assessment Law

3A: Board of Review: (Section 83 of the Indian Act by-laws) - January 31, 2024 Deadline

Filing a Notice of Complaint (Appeal) to a Board of Review applies to the following Indigenous communities:

Boothroyd Indian Band
Burns Lake 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

 

Deadline: The WRITTEN notice of appeal and appeal fee to appeal your 2024 Property Assessment must be delivered or postmarked on or before the Wednesday, January 31, 2024, 11:59 p.m. PST deadline. Please note that this deadline has now passed.

Printed forms are available at the Indigenous offices or in the schedule at the back of the First Nations Assessment by-law

3B: Board of Review: (Section 83 of the Indian Act by-laws) - March 31, 2024 Deadline

Filing a Notice of Complaint (Appeal) to a Board of Review applies to the following Indigenous communities:

Seabird Island First Nation


 

Deadline: The WRITTEN notice of appeal and appeal fee to appeal your 2024 Property Assessment must be delivered or postmarked on or before the Wednesday, March 312024, 11:59 p.m. PST deadline.

An Administration Fee of $25 exists when filing a Notice of Appeal to the Board of Review, payable to the Seabird Island Indian Band. Please forward payment to the local Assessment Office as indicated on your Assessment Notice.

The appeal form in electronic format is available at the link below:
  • Notice of Appeal to the Board of Review (online form)​
  • Notice of Appeal to the Board of Review (PD​F)​​

3C: Board of Review: (Section 83 of the Indian Act by-laws) - Westbank First Nation

This category applies to:

  Westbank First Nation

Request for Reconsideration (IA 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.​ Please note that this deadline has now passed.

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 a Board of Review

A property owner/occupier may file a Notice of Complaint (Appeal) to a Board of Review 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. Please note that this deadline has now passed.

An Administration Fee of $30 exists when requesting a Notice of Complaint (Appeal), payable to the Westbank First Nation. Please forward payment to the local Assessment Office as indicated on your Assessment Notice.​​

Upon receiving a Notice of Complaint (Appeal), the Assessor must forward it to the First Nation's Board of Review 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 Indigenous offices or in the schedule at the back of the First Nations Assessmen​​​t Law.​

3D: Assessment Review Board: (Section 83 of the Indian Act by-laws) - Binche Whut’en Nation

The following Indigenous community falls within this category:

  Binche Whut'en Nation 

Request for Reconsideration (IA 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. Please note that this deadline has now 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 following form:
  • ​Notice of Complaint (Appeal) - IA - 60 Day Deadline (online form)
  • Notice of Complaint (Appeal) - IA - 60 Day Deadline (PDF)​

An Administration Fee of $30 exists when requesting a Notice of Complaint (Appeal), payable to the Binche Whut'en Nation. Please forward payment to the local Assessment Office as indicated on your Assessment Notice.​​

A printed version of all forms are located at the Indigenous offices or in the schedule at the back of the First Nations Assessment Law

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 Indigenous communities:

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

Deadline: The WRITTEN notice of appeal for your 2024 property assessment must be delivered or postmarked on or before January 31, 2024, 11:59 p.m. PST. Please note that this deadline has now passed.

​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 Indigenous communities:

Bonaparte Indian Band

Deadline: The WRITTEN notice of appeal for your 2024 Property Assessment must be delivered or postmarked on or before January 31, 2024, 11:59 p.m. PST. Please note that this deadline has now passed.

​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 Indigenous community. ​

​Withdrawing your appeal – Indigenous co​mmunities

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 Indigenous offices or in the schedule at the back of the First Nations Assessment law and/or by-law.

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