What is First Nations Taxation?

First Nations taxation is one of many progressive steps to Seabird Island Band Self-Government. This benefits all Canadians. Working together, enhanced levels of services at fair costs can be achieved.

First Nations have been able to tax since the turn of the century – so first Nations Taxation is not new. With the passing of Bill C-115 in 1988, the Federal Government granted to First Nations new powers to levy property taxes on reserve lands.

In response to this important legislation, the BC Provincial Government passed Bill 64 – The Indian Self-Government Enabling Act. Essentially, the Province agreed to vacate the field of property taxation if First Nations enacted their own taxation Laws.

Who Sets the Tax Rates?

Today, under the new FSMA Laws, Seabird Island Band sets its own rates through its annual Rates Law, which is reviewed by the First Nations Tax Commission (FSMA) and is signed and approved by the FSMA registrar.

Updated: July 10, 2017.

PROPERTY CLASS

IMPROVEMENTS

(rate per $1,000 
of assessed value)

LAND

(rate per $1,000
of assessed value)

Class 1 – Residential 6.06381 6.06381
Class 2 – Utilities 74.71412 74.71412
Class 5 – Light industry 19.66737 19.66737
Class 6 – Business and other 16.18589 16.18589
Class 8 – Recreation property / non-profit organization 11.53397 11.53397
Class 9 – Farm 26.68759 26.68759
Class 8 – Prescribed Railway Rights of Way 67.76965 45.41857

Seabird Island Band Contact:

Lisa Douglas
Director of Administration
P.O. Box 650, 2895 Chowat Road
Agassiz, BC V0M 1A0
Phone: (604) 796-2177
Fax: (604) 796-3729
Email: lisad@seabirdisland.ca