Taxation

PROPERTY TAXATION

In 2001 the Chief and Council of the Osoyoos Indian Band (OIB) enacted tax jurisdiction over OIB reserve lands thereby taking an important step towards self-reliance. In 2006 the First Nation Statistical Management Act was passed in Parliament, this Federal legislation allows the First Nation to become taxing authority for property on Reserve. This also allows the Osoyoos Indian Band to borrow from issuing debentures in the open financial market for purposes of Infrastructure development for social and economic development needs.

OIB’s taxation department is responsible for the collection of property taxes from leased lands occupied by non-band members. Properties are located on two reserves (I.R. #1 & I.R. #3). OIB uses the mill rates of the two local municipalities for calculating their tax rates. Tax revenue is used to pay for the services provided to the residents on commercial properties, such as fire protection, water & sewer infrastructure, and road maintenance. OIB sets aside 10% of taxes each year for future capital infrastructure needs. Pursuant to OIB’s Property Taxation Law 2012, spending is governed by an Annual Expenditure Law.


BC ASSESSMENT

British Columbia Assessment Authority (BCAA) is contracted to provide assessment services. Assessments for property are sent out every year in December. Any appeals need to be sent to BC Assessment Authority by the end of January. (See the back of the Assessment Notice for more details).

THE ASSESSMENT PROCESS
BCAA uses the guidelines as set out in the OIB Property Assessment Law 2009. Properties are assessed at actual value as of July 1st of the year during which the assessment roll is completed. The value is determined considering the physical condition and permitted use of the property on Oct. 31st, (Dec. 31st for manufactured homes).

YEARLY TAX NOTICES
Tax notices are sent out on June 1st with a due date of July 2nd.

Taxes must be paid by cheque, money order, cash or online banking (the account payee name for online banking is: Osoyoos Indian Band Taxation and account number is your folio number [18 numbers in total]).

Appeals have to be filed prior to January 31st of every year.

SERVICES

arrowOffice hours: Monday to Friday 8:00am – 4:30pm
arrowAnnual Home Owner Grants
Home owner grants are available to permanent residents that meet the qualifications.

“Please fill out the form and return to the Tax Administrator with the required documentation
OIB Home Owner Grant Eligibility Questionnaire

arrowAnnual Additional Grants
Additional grants are available to senior permanent residents that meet the qualifications.


LINKS
arrow2015 Annual Rate Law
arrowProperty Assessment Law 2009
arrowOIB Property Taxation Law 2012


CONTACTS
Melinda Nunez-Shular, Taxation Administrator
Phone: 250.498.3444 ext. 3035
Fax: 250.498.6577

Yvonne Weinert, Lands & Lease Coordinator
Phone: 250.498.3444 ext.3034
Fax: 250.498.6577

Mail to:
Osoyoos Indian Band – Taxation
1155 SenPokChin Blvd.
Oliver, B.C., V0H 1T8