Property Tax Assessment FAQs
Property Tax Assessment FAQs
What are the roles of BC Assessment and NLG in the assessment and taxation of my property?
BC Assessment is an independent agency set up to assess property values throughout the province. Its only role is to independently assess the value of your property. It does not send Property Tax Notices and does not administer the Home Owner Grant program.
NLG does not play any role in assessing the value of your property. NLG is responsible for imposing Property Tax and providing Home Owner Grants on Nisga’a Lands. In May or early June, NLG will send you your Property Tax Notice and your Home Owner Grant application form.
How did BC Assessment assess the value of my home?
BC Assessment used aerial photos to calculate the size of all homes on Nisga’a Lands. It also drove through each Nisga’a Village and took a picture of the exterior of each home, so as to have a record of the condition of the home. It then reviewed the sale prices of homes of comparable size and exterior condition in rural communities in the northwest of the province, including in such communities as Hazelton and Stewart. It used this sales-price information from other communities to provide general guidance for the valuation of homes on Nisga’a Lands.
BC Assessment does not take the interior condition of a home into account in assessing the value of the home. Its normal assessment procedure does not involve inspecting the interior of homes anywhere in the province.
If you would like to confirm what information was used in assessing the value of your home, you can call BC Assessment at 1-866-825-8322.
If you believe that BC Assessment has not considered information about your home that should have been considered in assessing its value (for instance, if your property is regularly subject to flooding and BC Assessment was not aware of that fact), you can make a “complaint” to the Assessor. For information about how to make such a complaint, please see: [link to hand-out on complaints]. There is no charge or fee for making a complaint. Please note that if you wish to make a complaint, you must do so by January 31.
How can my assessed property value be less than the cost to build my home?
This is a valuation question that you should ask BC Assessment. You can call BC Assessment at 1-866-825-8322 and ask for an explanation of the difference between the cost of building your home and the assessed value of your home.
The value of my home as shown on my Property Assessment Notice is low. Will that negatively affect my insurance coverage?
Generally, insurance covers the replacement cost of your home, not the market value of your home. Accordingly, your Property Assessment Notice should not affect your insurance. However, you should check the terms of your insurance and speak with your insurance broker to be sure.
I disagree with the value of my property as shown on my Property Assessment Notice. How do I challenge the value?
You can make a “complaint” to the Assessor. For information about how to make such a complaint, please see: [link to hand-out on complaints]. Please note that if you wish to make a complaint, you must do so by January 31. There is no charge or fee for making a complaint.
Should I make a complaint to the Assessor?
Only you can make this decision.
In making your decision, you may wish to consider that a change in the assessed value of your home might have no effect on the net tax that you will be required to pay (if you are eligible for a Home Owner Grant), or it might only have a small effect on your net tax. This is because the assessed values of homes on Nisga’a Lands are relatively low and the residential property tax rates on Nisga’a Lands will be relatively low. However, you may have other reasons for making a complaint to the Assessor regarding your Property Assessment Notice.
I am a renter. I do not have a Nisga’a Nation or Nisga’a Village entitlement for my home. Why am I listed as an owner on my Property Assessment Notice?
If the Nisga’a Nation or a Nisga’a Village owns the property that you occupy as your home, you may properly be considered the “owner” for property assessment and taxation purposes even though you are a renter and do not have an entitlement.
The provincial Residential Tenancy Act has no bearing on this matter.
I have a Nisga’a Nation or Nisga’a Village entitlement for a property but I have rented the property to someone else. Who should be considered to be the “owner” of the property for the purposes of assessment and taxation?
This may be a question for the Assessor or the Property Assessment Review Panel.
BC Assessment has made up a provisional Assessment Roll for Nisga’a Lands and has sent out Property Assessment Notices to the “owners” listed on the provisional Assessment Roll. However, it is possible for a person who is listed on the provisional Assessment Roll to make a “complaint” about their listing to the Assessor by January 31. If such a complaint cannot be resolved by the Assessor, it will be referred to the Property Assessment Review Panel for a decision.
After any such complaints are resolved or decided, BC Assessment will finalize the Assessment Roll. The person who is listed on the finalized Assessment Roll as the owner of a property will be responsible for paying the tax on the property.
If you are registered in the Nisga’a Land Title Office as the holder of a Nisga’a Nation or Nisga’a Villageentitlement for a property and have therefore received a Property Assessment Notice as the owner of the property, but you are not living on the property and have rented the property to someone else who is living on the property, it may not be clear who should be listed on the Assessment Roll and you may wish to consider whether to make a complaint to the Assessor that your tenant should be listed on the Assessment Roll as the owner of the property for property assessment and taxation purposes, instead of you. For information about how to make such a complaint, please see: [link to hand-out on complaints]. Please note that if you wish to make a complaint, you must do so by January 31. There is no charge or fee for making a complaint.
If you were to make such a complaint, your tenant would be notified about the complaint and given the opportunity to participate in the complaint process.
There are two or more holders of a Nisga’a Nation or Nisga’a Village entitlement for a property. Who should be considered to be the “owner” of the property for the purposes of assessment and taxation?
In making up the provisional Assessment Roll for Nisga’a Lands, BC Assessment has listed each holder of a Nisga’a Nation or Nisga’a Village entitlement for a property as an “owner” of the property.
However, it is possible for a person who is listed on the provisional Assessment Roll to make a “complaint” about their listing to the Assessor by January 31. If such a complaint cannot be resolved by the Assessor, it will be referred to the Property Assessment Review Panel for a decision. After any such complaints are resolved or decided, BC Assessment will finalize the Assessment Roll.
Each holder of a Nisga’a Nation or Nisga’a Village entitlement who is listed on the finalized Assessment Roll as the owner of a property will be liable for the tax on the property. It will be up to such entitlement holders to decide among themselves how the tax will be paid.
If you are one of two or more holders of a Nisga’a Nation or Nisga’a Villageentitlement for a property and have therefore received a Property Assessment Notice as the owner of the property, but you are not living on the property and someone else (for instance, one or more of the other entitlement holders) is living on the property, it may not be clear who should be listed on the Assessment Roll and you may wish to consider whether to make a complaint to the Assessor that you should not be listed on the Assessment Roll as an owner of the property. For information about how to make such a complaint, please see: [link to hand-out on complaints]. Please note that if you wish to make a complaint, you must do so by January 31. There is no charge or fee for making a complaint.
If you were to make such a complaint, all of the other holders of the entitlement for the property would be notified about the complaint and given the opportunity to participate in the complaint process.
I am no longer the holder of a Nisga’a Nation or Nisga’a Village entitlement for a property but I am listed as the “owner” of the property on the Property Assessment Notice. Should I still be listed as the owner? Will I be required to pay the tax on the property?
The person who was the “owner” of a property on November 1, 2014 is the person who should be listed on the Assessment Roll and liable to pay the tax on the property for 2015.
If you were the holder of a Nisga’a Nation or Nisga’a Village entitlement for a property on November 1, 2014, you will have been listed as the “owner” of the property on the provisional Assessment Roll made up by BC Assessment.
However, it is possible for a person who is listed as an owner on the provisional Assessment Roll to make a “complaint” about their listing to the Assessor by January 31. If such a complaint cannot be resolved by the Assessor, it will be referred to the Property Assessment Review Panel for a decision. After any such complaints are resolved or decided, BC Assessment will finalize the Assessment Roll.
If you are listed on the finalized Assessment Roll as the owner of a property, you will be liable for the tax on the property.
If on November 1, 2014 you were not the holder of a Nisga’a Nation or Nisga’a Village entitlement for a property, or if on that date you were the holder of an entitlement for the property but were not living on the property and someone else was, it may not be clear who should be listed on the Assessment Roll and you may wish to consider whether to make a complaint to the Assessor that you should not be listed on the Assessment Roll as the owner of the property. For information about how to make such a complaint, please see: [link to hand-out on complaints]. Please note that if you wish to make a complaint, you must do so by January 31. There is no charge or fee for making a complaint.
If you were to make such a complaint, any other person concerned would be notified about the complaint and given the opportunity to participate in the complaint process.
I am a low-income person and I do not know how I will pay the property tax. Am I still required to pay property tax?
NLG has provided for a Home Owner Grant program to greatly reduce the effective amount of property tax that taxpayers will be required to pay.
NLG is also establishing an Additional Grant program under which taxpayers can arrange to pay their tax by automatic withdrawal in manageable quarterly installments. Taxpayers who enroll in this program will receive a one-time Additional Grant on top of any Home Owner Grant they receive.
The property tax that remains to be paid after such grants are taken into account will be payable regardless of the income level of the taxpayer. As is the case elsewhere in the province, taxpayers on Nisga’a Lands must organize their finances so that they can pay their tax.
Am I entitled to a Home Owner Grant and by how much will the grant reduce my taxes?
A person who is listed on the assessment roll as the “owner” of a property can generally claim a Home Owner Grant if the property is that person’s principal residence and the person is a Canadian citizen or permanent resident.
There is a standard Home Owner Grant and there is an enhanced Home Owner Grant. The enhanced Home Owner Grant is available if the owner is aged 65 or older. The enhanced Home Owner Grant is also available if the owner (or the spouse or a relative of the owner who lives with the owner) has a permanent, severe disability, provided that some additional criteria are met. The Home Owner Grant reduces but does not eliminate property taxes.
The standard Home Owner Grant reduces taxes by up to $770, but cannot reduce taxes below $350 plus an amount of tax required to pay requisitions. In most cases, the standard Home Owner Grant will reduce property taxes on a home on Nisga’a Lands to $350 plus an amount for requisitions.
The enhanced Home Owner Grant reduces taxes by up to $1,045, but cannot reduce taxes below $100 plus the amount of tax required to pay requisitions. In most cases, the enhanced Home Owner Grant will reduce property taxes on a home on Nisga’a Lands to $100 plus an amount for requisitions.
NLG will be appointing a Home Owner Grant administrator in due course and you will be able to obtain further information about the Home Owner Grant program from the administrator. NLG will send you a Home Owner Grant application form in May or early June together with your Property Tax Notice.
You must apply for a Home Owner Grant every year.
How will the one-time Additional Grant work?
If by June 15, 2015 you sign up to pay your property tax by automatic withdrawal, you will receive a one-time only reduction in your 2015 property tax. You will then pay your property tax for each subsequent year by making four automatic withdrawal installment payments on a specified schedule. For instance, you will pay your 2016 property tax by installments in September 2015, December 2015, March 2016 and June 2016.
More details regarding this Additional Grant, and the application form, will be sent to you with your Property Tax Notice in May or early June.
Where do my taxes go?
Under arrangements made between the Nisga’a Nation and the Province of British Columbia, most of your property taxes will remain with the Nisga’a Nation. How the money will be spent will be determined through the Nisga’a Nation’s budgeting process and, ultimately, by the members of Wilp Si’ayuukhl Nisga’a.
A small portion of your taxes will go to other government agencies, including the Regional District of Kitimat-Stikine, the North West Regional Hospital District and BC Assessment. The amount going to the Regional District will be quite modest because of the limited relationship between the Regional District and Nisga’a Lands. A member of Wilp Si’ayuukhl Nisga’a will be appointed to sit on the board of the North West Regional Hospital District and so the Nisga’a Nation will have an influence on the activities of the Hospital District in the future. BC Assessment, to maintain its independence from taxing authorities, recovers its own costs through a small levy on all properties throughout British Columbia.
Why have I received a Notice of Hearing?
BC Assessment completed the provisional Assessment Roll for Nisga’a Lands in December. It then learned that there were a number of errors and omissions in the Assessment Roll that had to be corrected.
After BC Assessment completes a provisional Assessment Roll, it can only make a change by following certain processes. The main process requires that the change be approved by the Property Assessment Review Panel. Before the Property Assessment Review Panel can approve the change, a “hearing” must be held and the person whose property is involved must be told that the “hearing” is taking place.
The Notice of Hearing you received is telling you that BC Assessment wants to make a change to the provisional Assessment Roll involving you or your property. The change that BC Assessment wants to make is briefly summarized on your Notice of Hearing. The change likely involves either:
-
adding your name to the Assessment Roll as the owner of your property (because your name was omitted by mistake when the provisional Assessment Roll was completed in December); or
-
correcting your name or address or the description of your property (because a mistake in that information was made when the provisional Assessment Roll was completed in December).
If you do not understand the correction that BC Assessment is proposing to make, you can contact BC Assessment at the number listed below and get an explanation.
On the hearing date shown on your Notice of Hearing, BC Assessment will present the proposed change to the Property Assessment Review Panel. The Panel can accept or deny the change.
If you agree with the proposed change, then no action on your part is required. You do not need to attend the hearing. You will receive a “Decision Notice” in early April stating whether the Panel has approved the change.
If you do not agree with the proposed change, then you can call the toll free number on your Notice of Hearing and schedule a time for a hearing with the Panel. This will provide you with an opportunity to challenge the proposed change and/or the assessed value of your property. Hearings are informal and can be held in-person or over the phone.
For additional information or clarification, the following BC Assessment sources can be consulted:
Website: www.bcassessment.ca
Email: northwest@bcassessment.ca
Phone: 1-866-825-8322
Senior Administrative Assistant: Sharon Bohn Extension: 25224
Senior Appraiser: Tracey Love Extension: 25228
Deputy Assessor (Manager): David Keough Extension: 26267
A deceased person has received a Property Assessment Notice. Who pays the tax?
The estate of the deceased person is liable to pay the tax. Taxes should be paid before any property of the estate is distributed to the beneficiary.
Attachment | Size |
---|---|
Appealing your Property Assessment Notice - 5625855 - final.pdf | 406.03 KB |
Assessment hand-out jan 15 final.pdf | 331.26 KB |