Property Tax

Property Tax

In 2016, UNB passed Property Tax Laws, under the standards of the First Nations Tax Commission.

The UNB Property Tax Laws allow UNB to implement its jurisdiction over property taxes. Instead of the Province of BC collecting taxes on UNB lands, UNB (a First Nation government) began to collect taxes in 2017. See information in attachments or links to learn more:

Payment Information

Payments are made to Upper Nicola Indian Band, method of payment is limited to cheque, money order and Newly Added e-Transfer.

Make Cheque Payable to

Upper Nicola Indian Band
PO Box 3700
Merritt, BC V1K 1B8

How to Send Money with Interac E-Transfer

Open your online banking app or mobile app and select the account
Choose recipient’s email payments@uppernicola.com
Enter the Tax Amount you want to send
Enter in your Roll/Folio Number in the message line

Please Call to Make an Appointment!

If you have any questions about UNB Property Taxes, payment methods, or deadlines, please contact:

Contact Information: Dianne Bastedo, CPA, CGA, CAFM,
Chief Financial Officer
UNB Tax Administrator
Email: cfo@uppernicola.com

Contact Information: Trudy McLeod
Accounts Receivable
Property Tax Clerk
Email: ar@uppernicola.com

First Nations and Property Tax – Can they do That??

Upper Nicola Band is entitled, under the First Nations Fiscal Management Act, to exercise its jurisdiction over its lands held in Reserve.

Among other things, this means the Band can assess property and levy taxes much like a municipality – with certain differences. As the UNB Chief and Council have passed laws under this legislation, here are some things you will want to know.

Does the whole RV park site get taxed, or each lot individually?

Each individual lot within an RV Park will be assessed separately. Each occupant is responsible for the taxes only on their lot.

Why is tax not billed to the land owner?

There is no owner. The land is Crown Land, reserved for the Band. The Band and band members are not taxable on reserve. Other than that, only actual occupants are taxed.

What if we only use the land for recreational purposes, and just for a few months a year?

The assessor must assess a value that is comparable to other similar use properties off-reserve.

Who assesses the property values?

B.C. Assessment Authority is under contract to the Band to perform the assessment work. This is the same assessor that does assessments for all of BC, including all municipalities and most First Nations. Go to www.bcassessment.ca for more information. If you have made any changes to your lots, please contact BC Assessment directly who can arrange to review your current property values.
The Assessment Notices are mailed in January. You will have about a few weeks to review and even appeal your assessment if you think the value is wrong. The timing is similar to the rest of the province.

I’ve sold or moved out of my lot. Why am I getting a tax notice?

The registered occupant receives an assessment notice and tax notice for the occupancy of the previous year. Contact BC Assessment if you are moving out to ensure the notices get to the new occupant.

I don’t have a vote but I will have to pay taxes. Who is looking out for my interests?

The First Nations Tax Commission is responsible for ensuring that First Nations deal fairly with taxpayers and are in compliance with legislation. Part of their mandate is to respond to taxpayers’ concerns.

Important Dates

  • Assessment valuation date
    July 1 of the preceding year
  • Physical condition and use date
    October 31 following valuation date
  • Assessment Notice mailing date
    December 31 each year
  • Request reconsideration of assessment
    Within 21 days of mailing date
  • Request for appeal of assessment
    Within 45 days of mailing date
  • Tax Notice mailing date
    June 1 each year
  • Taxes are due
    July 2, or 30 days after notices are mailed