Property Taxation       

Westbank First Nation has administered and collected property taxation over its lands since 1990. Prior to 1990, taxation was imposed on our lands and collected by the Province of BC. The province supplied basic services but did not develop infrastructure on Westbank First Nation lands. It is good quality infrastructure that makes property more valuable and attractive to investors.

Through tax dollars, WFN has built a water system on IR 9 and is in the process of building the IR 10 water system and sewer projects. In addition to the basic services supplied to maintain a healthy community, taxation dollars have developed a regulation size gym, a utility building, a multipurpose facility and acquired park land and roadways.

Like all local governments, taxes are needed to offset the cost of services for the benefit of residents. Services are provided by WFN in many areas and are contracted out to third party suppliers in others. Tax dollars support part of Chief and Council salaries, public works, recreation areas, Law enforcement and administration services. Through contract, the Regional District supplies some 18 services such as rescue, 911, Crime Stoppers, Westside transit, Handi-Dart, sanitary landfill, regional hospital, recreation, Mount Boucherie Complex, Johnson Bentley Pool, regional parks, Westside community parks, senior citizens centre, dog control and building inspection. Westside Fire Protection provides contracted fire services to our lands. The British Columbia Assessment Authority assesses the land and improvements and a Board of Review allows for interest holders to appeal their assessments.

Tax Certificate Information

Tax Revenue Usage

Frequently Asked Questions

2011 Budget

Service Agreements Partners

Annual Reports

Tax Certificate      

The ability to obtain a Tax Certificate online for conveyancing purposes is is now available thru BC Online. If you are already a customer of BC Online, log onto their website at:

www.bconline.gov.bc.ca

Select Tax Certificates Online from the main menu and proceed with the download.

For information about BC Online, or to become a customer, see their website or call them at (250) 953-8250 or toll-free within BC at 1-800-663-6102.

Click here to access the Property Taxation Online Inquiry (link is broken). For more information or assistance regarding the Property Taxation Online Inquiry, please call 604-591-4181, Monday - Friday, 8:30 a.m. - 4:30 p.m.

Tax Revenue Usage      

 In short these are the services where property tax revenue are used:

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FAQ       

Why do I pay property tax?

• Property taxes are used for services and facilities that benefit the community;
• Taxes pay for services and infrastructure and a healthy community.  This includes roads, snow removal, planning, engineering, fire protection, law enforcement and recreational facilities;
• Prior to WFN property taxe, the BC Rural Property tax moved local tax revenues to Victoria.  Now, WFN property taxes circulate in the local economy.

How are taxpayers represented in WFN Government?

• The WFN Self-Government Agreement requires that those having an interest in WFN Lands shall have input into proposed Westbank Laws and proposed amendments that significantly affect them.  Residents are represented by an Advisory Council who meet monthly with adminstrative staff and at least bi-annually with Chief and Council.  The Advisory Council is re-elected every three years from five districts.

How are property taxes determined?

• Property tax expenditures and tax rates are analyzed and reviewed in detail by the Advisory Council with WFN staff and Council;
• Final budget and rates are supported by a motion of the Advisory Council to WFN Council;
• Tax by-laws are then reviewed by the Frist Nation Tax Commission (FNTC).  Rates must be equitable to neighbouring communities;
• Final approval of the annual taxation budget and tax rates is given by the Minister of Indian Affairs and Northern Development.

How is property assessed?

• Property assessments are done independently by BC Assessment Authority (BCA) under contract to WFN;
• Properties are assessed at actual value as of July 1st;
• The value is determined considering the physical condition and permitted use of the property on October 31st (December 31st for manufactured homes);
• Assessments are mailed to homes in early January;
• Assessments can be appealed under the same process as property holders in the rest of BC, as outlined on your assessment form.

How do I appeal an assessment?

• If you are not satisfied with the assessment of your property, you may file an appeal with BC Assessment.  Please refer to their website and your assessment for for details;
• Assessment appeals must be filed by January 31st;
• A board of review (independent of WFN will hear assessment appeals that have not been settled by BC Assessment.

How does WFN adminster the Home Owner Grant (HOG)?

• WFN credits home owners with a homeowner grant equivalent to the BC Home Owner Grant;
• In 2011, the basic grant is $570 on your primary residence while homeowners over 65 YOA qualify for an additional $275 grant;
• WFN funds the home owner grant directly from tax revenues (unlike municipalities, our HOG is not reimbursed by the Province);
• WFN is appealing to the Province of BC to obtain an equivalent to the $200 extra grant which is the carbon tax rebate available to other residents of BC.

What if I move onto WFN Lands in the middle of a tax year?

• Review your 'Purchaser's Statement of Adjustments' received from your lawyer at closing of sale.  Depending on the time of year, your share of taxes will be allocated proportionatly between purchaser and seller.  Ultimately, the current owner is responsible to pay all taxes.

What if I don't receive a tax notice?

• It is the resonsibility of all registered owners to pay taxes whether they receive notice or not.  If a notice is not received, contact the WFN Taxation office for a copy of your notice.

Where can I get more information?

• From your representative on your Advisory Council;
• WFN Financial Services at 250-769-2400.

Click here to return to the Financial Services home page.

Tax Certificate Information

Tax Revenue Usage

Frequently Asked Questions

2011 Budget

Service Agreements Partners

Annual Reports