Under contract, BC Assessment will prepare the Assessment Roll and act as assessor, as set out in the agreement for assessment services.
BC Assessment may also provide some or all of the following additional services:
As a general rule, the cost of assessment services is the BC Assessment levy amount, plus a one-time setup fee. If the Indigenous community wishes BC Assessment to provide other types of services, then a different fee structure may apply.
BC Assessment will complete the assessment roll as of December 31 prior to the taxation year. After the appeal period (or reconsideration period, for FMA laws), BC Assessment will create a revised roll (perhaps called an authenticated roll in some First Nations bylaws), which it provides to Indigenous clients. The Indigenous community uses the revised (authenticated) roll to set tax rates for various classes of property and to send tax notices to each taxable property occupier.
The Indigenous community (or a contractor hired by the Indigenous community for this purpose) prepares its tax notices based on the assessment roll. Typically, the tax notices are sent out in late spring/early summer.
Updated 9 August -2013
Disclaimer: Where information presented is different from legislation, legislation shall prevail.
*ISGEA = the Indian Self Government Enabling Act
Contacts:
Rodney Ravenstein
Director, Local Government and Indigenous Relations
Phone: 1-866-valueBC or 1-866-825-8322 (local 22228)
Email:
indigenous.relations@bcassessment.ca
Bill Dawson
Manager, Indigenous Relations
Phone: 1-866-valueBC or 1-866-825-8322 (local 04251)
Email: indigenous.relations@bcassessment.ca