Property taxes due: Tuesday, July 4, 2023
For taxpayer instructions and a copy of 2023 Taxpayer Letter click below:
In This Section:
The 2023 Property Tax payments and Home Owner Grant applications are due on Tuesday, July 4, 2023. 10% penalty will be applied to unpaid tax balances after July 4, 2023. No forgiveness of late penalties is permitted under Tsleil-Waututh Nation legislation.
Property tax payments can be made in-person Monday to Friday, 8:30am-4:30pm, at the finance counter at the Tsleil-Waututh Nation Administration Office. To help us serve you as efficiently as possible and minimize line-ups, please contact us via email (email@example.com) in advance if you have any questions about your taxes. We are still encouraging contactless payment options such as Interac e-Transfer or depositing your payment in the letter box outside the main entrance to the Admin building.
The 2023 Property Taxation Notices will be mailed out at the end of May. If your notice is not received by June 6, please email us. Please note you must send us a copy of a valid BC ID or Driver’s License to receive a copy of your 2023 Notice via email.
Please carefully review the 2023 Taxpayer Letter insert included with your 2023 notice and the information provided below. If you have questions not covered in the Taxpayer Letter or the information provided below, please email us at firstname.lastname@example.org. Please note however, due to the high volume of emails that we receive during this time, only questions that are not already addressed here on our webpage will be answered.
Tax Search/Tax Certificate Requests
Please note the typical turnaround time for all tax certificate/tax search requests is three business days. However, there is a chance it will be longer than 3 days due to high volumes.
If you are a registered owner, you can get a copy of your Tax Certificate with proof of identification. There is no charge for this service.
Lawyers/Notaries/Real estate agents
Please send an email to email@example.com for all tax search requests.
We require payment in advance of issuing a Tax Certificate. Please e-Transfer $52.50 using firstname.lastname@example.org and reference the civic address of the property in your e-Transfer.
Interac e-Transfer (preferred option)
You can send your email transfer to: email@example.com
Please make sure to include your Folio Number in the Message section in the e-Transfer so we can track your payment.
Due to daily limits imposed by your financial institution, you may need to send multiple e-Transfers on different days before the due date. Please contact your financial institution for more information.
We are set up for Interac e-Transfer Autodeposit feature which enables us to receive e-Transfers without having to answer a security question. However, your financial institution may not support the Autodeposit feature.
If you are being asked to submit a security Q&A when you try to send us an e-Transfer, please do NOT proceed and consider a different payment option.
Please mail early to allow adequate mailing time. Mail lost or delayed by the post office will be subject to late penalty and interest. Canada Post postmarks are NOT proof of on-time payment.
We accept property tax cheques post-dated for July 4, 2023. Do NOT mail cash.
24-hour Letter Box (cheque or money order only)
A 24- hour letter box is available at main entrance of the Tsleil-Waututh Nation Administration Office to drop off payments by cheque and Home Owner Grant applications. Your cheque and/or home owner grant application must also be in an envelope, with your name written on it.
No cash payments will be accepted through the letter box.
Online or Telephone Banking (RBC customers only)
RBC customers may pay their taxes in person or through Internet/ Telephone Banking. Your Folio Number is used for your account number and the Payee’s name is “Tsleil – Waututh Nation.” There are spaces before and after the dash sign. Please contact RBC for more information about this service.
Payments made through your financial institution should be made at least two business days before the tax due date to ensure payment is received on time.
Pre-authorized Prepayment Plan
You can prepay next year’s property taxes with automatic monthly withdrawals from your bank account. You’ll make 10 monthly instalments instead of one lump sum payment.
To be eligible, your current year property taxes must be paid in full. Despite being on the plan there may be a balance owing on the annual Property Tax Notice. This balance will not be automatically withdrawn from your bank account, and must be paid when due.
How payments are calculated
You have two options for how you would like us to calculate your monthly payments:
Automatic yearly recalculation of prepayments
Your monthly installment amount is calculated from your most recent property tax notice, plus 5%, net of credit balances and the Home Owner Grant claimed.
That total is divided into 10 equal monthly prepayments, which will be deducted from your bank account on the first business day of the month from August to May. Installment amounts are automatically recalculated each year.
Fixed monthly prepayments
You determine the amount of your monthly fixed prepayment, which will be deducted from your bank account on the first business day of the 10-month period beginning in August and ending in May. The minimum monthly instalment amount is $100.00.
To apply to pay your taxes monthly, fill in an application form. Submit the completed and signed application form and a VOID cheque either by email or mail.
Download the tax prepayment authorization form
Change or cancel your plan
If you are selling your property, be sure to cancel your prepayment plan right away. We require 10 business days notice of changes or cancelations.
Download the tax-prepayment change/cancel form
Home Owner Grant
To avoid penalty and interest, claim your Home Owner Grant by Tuesday, July 4, 2023. Grant may be claimed once you receive your property tax notice.
You will not receive the grant if you fail to fully complete the application either online or on the front portion of your tax notice.
Please apply for your Home Owner Grant online if you meet the eligibility requirements for online application. For a complete set of instructions to use the Homeowner Portal and submit your Homeowner Grant Application online, please visit: https://homeowner.smartgroupsoftware.com/Instructions
There are two available grants: basic and additional. These are the general requirements for each:
Basic grant (up to $570)
You may qualify for a basic grant if you:
- are the registered owner of the residence (or a spouse or relative of the deceased owner)
- are a Canadian citizen or permanent resident
- live in BC
- occupy the residence as your principal residence
Additional grant (up to $845, including basic grant)
You may qualify for an additional grant if you are:
- a senior (65 years or older) – valid BC ID or Driver’s License is required
- a veteran
- a person with a disability – supporting documentation is required
People with Disabilities
Please review the disability requirements, and provide us with the necessary supporting documentation so we can determine if you meet the eligibility criteria per Province of BC guidelines.
Please click this link to ensure you meet all the requirements prior to applying for a home owner grant for a property that is still registered in the name of a deceased owner.
Pay your taxes and claim your Home Owner Grant (if eligible) by the due date to avoid penalties and interest. 10% penalty is applied to unpaid taxes and unclaimed Home Owner Grant after the close of business on July 4, 2023 (NO EXCEPTION). Unpaid taxes and arrears are subject to daily interest at a rate of 15% annually until the property taxes are paid in full.
Cheques rejected by your financial institution for any reason are considered non-payment of taxes and are subject to applicable penalties and interest charges. In addition, you will be charged an administrative fee for each rejected payment.
Tsleil-Waututh Nation does not have discretion to waive any penalties or interest.
Q: Who assesses the properties on TWN lands?
A: The British Columbia Assessment Authority (“BC Assessment”) has been contracted to assess properties on reserve. BC Assessment uses the guidelines as set out in the Tsleil-Waututh First Nation Property Assessment Law. BC Assessment applies same valuation practices and procedures as are applied off the reserve.
Q: When will I received my assessment notice?
A: BC Assessment will mail your notice to you in early January. For more information refer to BC Assessment website: https://www.bcassessment.ca/
Q: Can I appeal my property assessment?
A: Yes. You will find details on how to appeal your assessment on the back of your assessment notice. For more information, please refer to https://info.bcassessment.ca/Services-products/appeals/First-Nations-Complaint-Appeal-Process. Please note, you can only appeal your property assessment, not your property taxes. All appeal related questions should be addressed directly to BC Assessment.
Q: How does my assessment affect my property taxes?
A: Your assessment is based on the valuation of your property on July 1, 2022. Your assessed value is divided by 1,000 and then multiplied by the tax rate for your assessment class to arrive at the property tax portion of your tax notice.
Property Tax Q&As
Q: Who sets the tax rate?
A: Tsleil-Waututh Nation has jurisdiction under the First Nations Fiscal and Statistical Management Act (“FSMA”) to levy taxes and therefore has the sole authority to set tax rates. However, TWN has historically adopted the tax rates set annually by the District of North Vancouver.
Q: When are my taxes due?
A: Your property tax payment is due on the first business day in July. The taxation period is from January to December.
Q: How can I pay my taxes?
A: Please see Payment Options listed at the top of the page.
Q: What if I can’t make my full payment by the due date (Penalties and Interest)?
A: 10% penalty is applied to unpaid taxes and unclaimed Home Owner Grant after the close of business on the due date. Unpaid tax balances, including penalties, accrue interest at a rate of 15% annually (1.25% monthly) until the taxes are paid in full. No forgiveness of late penalties and interest is permitted under TWN taxation laws.
Q: What about Home Owner Grants?
A: The guidelines for qualification are in accordance with the Provincial Home Owner Grant Program and are outlined on the reverse of your property tax notice. You are required to occupy your principal residence at the time you apply for your grant. Late application is subject to penalty and interest. You can only apply for the Home Owner Grant until December 31 of the current tax year subject to penalty and interest.
Q: Do I qualify for home owner grant for seniors?
A: To qualify for the grant, you must first meet the criteria for the basic grant (refer to eligibility requirements above) and be 65 years of age or older in the current calendar year.
Q: Can I claim my Home Owner Grant online?
A: Eligible homeowners now have the option of claiming the Home Owner Grant ONLINE. For more information and instructions to use the Homeowner Portal and submit your Homeowner Grant Application online, please visit https://homeowner.smartgroupsoftware.com/Instructions
Q: Why must I complete a Home Owner Grant application every year?
A: Legislation requires an annual assessment of your eligibility and to determine whether you still qualify under the current requirements. For the 2023 tax year, the grant is reduced by $5 for each $1,000 of assessed value over $2,125,000 threshold.
Q: Why is an unclaimed Home Owner Grant amount subject to penalties and interest?
A: Property taxes can be reduced by claiming the home owner grant if eligible. The home owner grant is a form of payment, therefore until the grant is claimed it is considered outstanding taxes and is subject to penalty and interest.
Q: Are penalties discretionary?
A: No. Penalties are mandated by Tsleil-Waututh Nation legislation and are not discretionary.
Q: Do I qualify for a Tax Deferral?
A: Unfortunately no. The Tax Deferral Program is a Provincial program that does not apply on Federal Reserve lands. At this time there is no equivalent program offered by Tsleil-Waututh Nation.
Q: My mortgage company pays my taxes. Can I still get the grant?
A: If your mortgage company pays your property taxes on your behalf you may still qualify for the grant. However, it is still your responsibility to:
- Complete, sign and return the home owner grant application to the Tsleil-Waututh Nation Administration office by the due date. Do not send your grant application to your mortgage company.
- Make sure your mortgage company is paying the correct amount, i.e. property taxes minus your eligible home owner grant.
In order to avoid a duplicate payment or late payment penalty, confirm who, you or your mortgage company, is responsible for paying your taxes.
Q: What if I didn’t receive a tax notice?
A: It is the responsibility of all registered owners to pay taxes whether they receive a notice or not. Tax notices are sent out the last week of May. If a notice is not received, contact the Tsleil-Waututh Nation Administration Office for a copy of your tax notice.
Q: I recently purchased my property. Am I responsible for paying property taxes?
A: Property taxes are levied against the property rather than the individual owner, and therefore remain with the property through change of ownership. Arrangements for property tax payments are typically made by the parties involved, usually through a lawyer.
Q: Where can I get more information on property taxation?
A: Here are some resources with further information:
First Nations Finance Authority: fnfa.ca
First Nations Tax Commission: fntc.ca
First Nations Financial Management Board: fnfmb.com
BC Assessment: bcassessment.ca