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Property Taxation

Here’s what you need to know.

From 1875 to 1988, it was illegal for First Nations to collect property taxes. And yet municipalities and provincial governments were allowed to levy and collect property taxes from Reserves without supplying any services. This imbalance resulted in a financial strain with a significant barrier to capital development, putting Ch’íyáqtel (Tzeachten) and many other First Nations economically behind with substandard infrastructure, roads, sewer, water, recreation, and other services.

Through a bylaw under the Indian Act, Ch’íyáqtel (Tzeachten) has been administering property taxes since 1995. New federal legislation does allow First Nations to pass taxation laws, and Ch’íyáqtel (Tzeachten) is currently enacting the Property Assessment Law and Property Taxation Law. While there are 1500 property taxation folios on the reserve and residents pay taxes, Ch’íyáqtel (Tzeachten) only retains 25% because the reserve lies within Chilliwack. The city of Chilliwack collects the other 75%.

Taxation Process

The Ch’íyáqtel  (Tzeachten) First Nation works with the British Columbia Assessment Authority (BCAA) to assess property values on the reserve using the guidelines in the Ch’íyáqtel  (Tzeachten) First Nation Property Assessment Law. BCAA uses the same valuation practices and procedures that are applied off-reserve.

Property values are assessed based on the actual value determined as of July 1 of that year, when all assessments are complete. The value is determined considering the property's physical condition and permitted use on October 31 (December 31 for manufactured homes).

Frequently Asked Questions

This information is to help residents of Ch’íyáqtel (Tzeachten) First Nation reserve lands understand how the First Nation property taxation system works. It is intended as a guide only and may change with Law amendments.

General

Why do we need property tax laws?
Do the new laws give Ch’íyáqtel power to ‘jack up’ property taxes?
Will the new laws take away tax exemptions for Ch’íyáqtel (Tzeachten) Members?
Why Do I Pay Tax On Land I Don't Own?

The Assessment Process

The Ch’íyáqtel (Tzeachten) First Nation has a contract with the British Columbia Assessment Authority (BCAA) to assess properties on reserve. BCAA uses the Ch’íyáqtel (Tzeachten) First Nation Property Assessment Law guidelines. BCAA applies the same valuation practices procedures as are applied off-reserve.

Property values are assessed based on the actual value determined as of July 1 of that year, when all assessments are complete. The value is determined considering the property's physical condition and permitted use on October 31 (December 31 for manufactured homes).

When will I received my assessment notice?
Can I appeal my assessment?

The Tax Process

Who sets the tax rate?
When are my taxes due?
Penalties and Interest
What about Home Owner Grants (HOG)?
Remember to sign your grant application
Do I qualify for a Tax Deferral?
My mortgage company pays my taxes. Can I still get the grant?
What If I Move Onto The Reserve In The Middle Of A Tax Year?
What If I Don't Receive A Tax Notice?
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