To ensure the interest of taxpayers are considered, First Nations provide for: Notice to taxpayers, Taxpayer Representation, Dispute Resolution and encourage taxpayer associations. This also includes notice of their property tax laws, assessment inspections, assessments, assessment appeals, taxation, enforcement, and any FNTC reviews.

First Nations are required to provide a minimum of 30 day notice and an opportunity for persons to make representations concerning most local revenue laws. The Council must consider these representations before it makes its law. The FNTC has a policy objective dedicated to reconciling the interests of taxpayers with those of First Nations. First Nations may develop Taxpayer Representation to Council Laws to support the interests of taxpayers. These laws provide formal structures and procedures to address taxpayer issues or concerns.

Taxpayers have access to the First Nation and the First Nations Tax Commission in the event disputes arise. Formal mechanisms for dispute resolution are also available through the FNTC. The FNTC has taxpayer representation on the Commission with expertise in the field of real property taxation which is represented in all decision-making.

Taxpayers are encouraged to form and participate in taxpayer advisory bodies and associations. Individual and collective ideas in dialogue can create greater awareness of how real property taxation can improve services to taxpayers.

All First Nation sample laws and by-laws are available here on the FNTC website.

Sample laws and by-laws are also found at The First Nations Gazette website.

Yes.

Each First Nation provides a right to appeal to a First Nation appointed appellate* body. Sometimes called an Assessment Review Board or Board of Revision, the appellate body uses procedures that are similar to assessment appeal procedures used throughout Canada. The process ensures appeals are conducted in an efficient, timely and fair manner. In most cases, First Nations have a single appellate body for appeals, and allow for taxpayers to initiate an appeal within 45 days of the issued assessment notice.

As an efficient alternative to launching a formal appeal, some First Nations use a mechanism called a request for reconsideration of assessment. A request for reconsideration, in this instance, is where a taxpayer can request that an assessor reconsider the original assessment.

Taxpayers usually have 21 days from the time the assessment notices are mailed to make a request for reconsideration. Specific deadline dates are printed on the assessment notice. In this process, the assessor reviews the assessment of the taxable property in question and provides the taxpayer with the results of the reconsideration. If the assessor modifies the assessment, a revised notice is sent to the person who requested the reconsideration and to any other persons who were sent an assessment notice concerning the property. Typically, a request for reconsideration will deal with valuation; however, reconsiderations can also concern classification, errors, omissions, or use of exemptions.

For more information, contact your First Nation Tax Administrator.

Property taxation is a tax on the real property,* its land and structures, also called improvements or fixtures (e.g. buildings, towers, houses and pipelines).

Real property is assessed for its value, and a rate of tax (often called a millrate) is applied annually to the value of the real property. Assessed value multiplied by the millrate equals the amount of tax that is due for the year. For example, a building valued at $100,000 that is subject to a millrate of 10, would generate $1,000 in property tax.

REVENUE = ASSESSED VALUE x TAX RATE

Real property tax revenue is used to pay for the cost of local services. It is the owner or occupier of the real property that must pay the property tax.

Other forms of real property tax include local improvement taxes and taxation for the provision of services.

First Nations Tax Commission (FNTC) is a shared governance First Nation institution, which provides regulatory support for First Nation taxation. FNTC approves laws made under the First Nations Fiscal Management Act (FMA), and recommends by-laws made under s. 83 of the Indian Act. The FNTC assists First Nations in developing laws and by-laws, provides training, and dispute resolution services. It also protects the integrity of the First Nation property tax system, safeguards and enhances the First Nation tax jurisdiction, assists with capacity development, and promotes the understanding and use of First Nation property taxation and economic development.

The purpose of the FNTC goes beyond property tax and local revenues. The FNTC promotes and advances the legal, administrative and infrastructural framework necessary for markets to work on First Nation lands. A competitive First Nation investment climate and economic growth are a catalyst for greater First Nation self-reliance. Established as part of the FMA, the organization receives funding from the Government of Canada, and is governed by 10 Commissioners. Nine of the Commissioners are appointed by the Governor in Council, and one is appointed by the Native Law Centre, University of Saskatchewan.

The FNTC has two offices: a Head Office located in Kamloops, BC and a National Capital Regional Office located in Ottawa, ON.