The Adams Lake Indian Band (ALIB) has had tax jurisdiction since 1994/95. Under section 83(l) of the Indian Act, Adams Lake Indian Band was accorded the authority to collect property taxes to provide local services. The Adams Lake Indian Band’s initial Property Taxation Bylaws and Property Assessment Bylaws were approved by the Adams Lake Indian Band Membership in 1995.
Adams Lake Indian Band consists of seven (7) parcels of reserve land. Adams Lake Indian Band has passed new laws November 24, 2016: Property Assessment Law and the Property Taxation Law. The two laws have been registered with the First Nation Tax Commission on February 11, 2016. Taxation Laws can be found on www.fng.ca.
ALIB Reserves in Secwepemctsin and English
Cstelen #1 (Hustalen), Sq7em #2 (Squaam), Teqwups #3 (Toops), Sexqeltqin #4 (Sahhaltkum), Stequmwhulpa #5, and Sxwetsmellp #6 & 7 (Switsemalph). Total acreage in total of all reserves is 7,188 acres (2,911ha).
Work in the taxation division of the Lands Department focuses on: administering property taxation; collecting property tax; enforcement of payments; and general taxpayer relations.
ALIB strives to be fair in all its tax assessments. BC Assessment has provided assessment services to Adams Lake Indian Band since 1994. BC Assessment is the provincial Crown corporation responsible for determining and reporting property value estimates for the 1,996,112 properties in its database
Tax Revenue is used to pay for services ALIB provides to the residents on commercial properties, such as fire protection, water & sewer infrastructure, road maintenance and by law enforcement. Some tax dollars are transferred to nearby jurisdictions that provide various services.
There are 241 folios and range between, residential, utilities, business and other, recreation/not for profit, regulated Canadian Pacific Railway Right of Way. Adams Lake Indian Band has used neighboring taxing jurisdiction to set the mill rates. The Village of Chase and City of Salmon Arm would be considered the closest taxing jurisdictions. Adams Lake Indian Band is adopting the new budget based tax rate setting as per First Nations Tax Commission. They approve of the Adams Lake Indian Band’s property tax laws. The grant would be $570 for Home Owners Grant (HOG) or $845 for Additional Grants (ADG) and only primary residents to qualify for the grants. Protection Services will consist of 911 administrations, fire protection, security protection, inspections, and animal/pest control. Transportation Services will consist of parking, street lights, public transit, traffic signals, and roads and streets. Recreation and Cultural Services will consist of recreational and cultural services, local playgrounds and parks, community centers, and cultural facilities. Community Development Services will consist of planning, engineering, housing, community programs, and public health. Environmental Health Services will consist of water, refuse and sewer with City of Salmon Arm for I.R. # 6, I.R. # 7 and Village of Chase for I.R. # 1, I.R. # 2, I.R. # 3, I.R. # 4, and I.R. # 5. Fiscal Services will consist of contribution to reserve fund, homeowner grants, debt charges, capital funds and conditional transfers to other governments. Other Expenditures will consist of regional districts, First Nation finance authority and assessment authority.