Property Taxation

Here’s what you need to know.

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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.
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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%.

Forms

Prepay Set Up Form

Prepay Change/Cancellation Form

HOG Application Form

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.