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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 a 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 2021 Property Assessment was on or before Monday, February 1, 2021. 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. As January 31 falls on a weekend, this deadline was extended to February 1, 2021. 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
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
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 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) to an Assessment Review Board 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 Nation
Shackan First Nation
​Binche Whut’en Nation 
​Shuswap Indian Band
Campbell River Indian Band
Shuswap Indian Band
Shxwha:y Village
Coldwater Indian Band
Simpcw First Nation
Gitsegukla First Nation
Skeetchestn First Nation
Gitwangak First Nation
Skowkale First Nation
Kanaka Bar Indian Band
Skwah First Nation
Kitselas First Nation
Songhees First Nation
K'ómoks First Nation
Soowahlie First Nation
Kwaw Kwaw Apilt First Nation
Squamish Nation
Lax Kw'alaams First Nation
Stellat'en First Nation
Leq'á:mel First Nation
Stz'uminus
Lheidli-T'enneh
Sumas First Nation
Lil'wat Nation
T'it'q'et Nation
Lower Kootenay Indian Band
Tk'emlúps te Secwepémc
Lower Nicola Indian Band
Tobacco Plains Indian Band
Malahat First Nation
Tsal’alh
Matsqui First Nation
Tsartlip First Nation 
Metlakatla First Nation
Tsawout First Nation 
Moricetown Indian Band
Ts'kw'aylaxw First Nation
Nadleh Whut'en Band
Tsleil-Waututh Nation
Nanoose First Nation
T'Sou-ke First Nation
Neskonlith Indian Band
Tzeachten First Nation
Peters Band
We 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 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. The deadline to file a notice of complaint (appeal) to an Assessment Review Board 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 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.

 

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 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
Westbank First Nation

 

Deadline: The WRITTEN notice of appeal and appeal fee to appeal your 2021 Property Assessment must be delivered or postmarked on or before the Monday, February 1, 2021, 11:59 p.m. PST deadline. This deadline has now passed.

Printed forms are also available at the Indigenous offices or in the schedule at the back of the First Nations Assessment by-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 2021 property assessment must be delivered or postmarked on or before February 1, 2021, 11:59 p.m. PST. 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 2021 Property Assessment must be delivered or postmarked on or before February 1, 2021, 11:59 p.m. PST. This deadline has now passed. For further information contact your local assessment office.

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 communities

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.

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