In 2023, UNB repealed and replaced the 2016 Property Assessment Law and the Property Tax Law under the standards of the First Nation Tax Commission.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:
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
2225 Village Road, Douglas Lake, BC
Douglas Lake, BC V0E 1S0
How to Send Money with Interac E-Transfer
Open your online banking app or mobile app and select the account
Choose recipient’s email firstname.lastname@example.org
Enter the Tax Amount you want to send
Enter in your Roll/Folio Number in the message line
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.
Each individual lot within an RV Park will be assessed separately. Each occupant is responsible for the taxes only on their lot.
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.
The assessor must assess a value that is comparable to other similar use properties off-reserve.
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.
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.
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.
- 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