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First Nations must pass a Property Assessment Law and Property Taxation Law, and obtain First Nation Tax Commission (FNTC) approval of these laws, in order to levy and collect property tax.  Property Assessment Law and Property Taxation Law are part of a group of laws called “local revenue laws” that a First Nation can pass under the First Nations Fiscal Management Act (FMA).  These laws not only establish the legal authority to collect real property tax, but they also establish the administrative framework for a First Nation’s taxation system.  First Nations tend to establish real property taxes first, and then consider building on that established framework with additional local revenue laws such as a Development Cost Charges Law, a Property Transfer Tax Law and a Business Activity Tax Law.

Property Assessment Laws and Property Taxation Laws, and other local revenue laws (Development Cost Charges Law, Property Transfer Tax Law, and Business Activity Tax Law) must comply with all requirements set out in the FMA, in FMA regulations, and in FNTC Standards.  The FNTC has established Standards for the Form and Content of Property Assessment Laws, Property Taxation Laws, along with other local revenue laws such as Development Cost Charges Law, Property Transfer Tax Law, and Business Activity Tax Law.

Sample laws consistent with the FMA, the regulations, and FNTC Standards are available at  Sample laws have been developed for each provincial region in order to enable harmonization with provincial approaches where appropriate.

Tk’emlúps te Secwépemc laws may be found on the First Nations Gazette website at

Laws under the First Nations Fiscal Management Act Legislation:

  • Tk’emlúps te Secwépemc Annual Expenditures Laws
  • Tk’emlúps te Secwépemc Annual Rates Laws
  • Tk’emlúps te Secwépemc Property Transfer Tax Law, 2017
  • Tk’emlúps te Secwépemc Development Cost Charges Law, 2013
  • Tk’emlúps te Secwépemc Financial Administration Law, 2012
  • Kamloops Indian Band Property Assessment Law, 2008
  • Kamloops Indian Band Property Taxation Law, 2008

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