Mission statement
To uphold fair and transparent property taxation that strengthens trust, supports sustainable growth, and advances the self-determination of the Adams Lake Indian Band.

Background
The Adams Lake Indian Band (ALIB) oversees seven parcels of land and has held tax jurisdiction since 1994/95. According to section 83(1) of the Indian Act, ALIB was granted the authority to levy property taxes in order to fund local services. The Band’s first Property Taxation Bylaws and Property Assessment Bylaws were ratified by its members in 1995.
On November 24, 2016, the Band enacted new Property Assessment and Property Taxation Laws, which were officially registered with the First Nation Tax Commission on February 11, 2016. These laws have since been repealed and replaced to align with the First Nations Fiscal Management Act (FMA) now titled ALIB Property Assessment Law, 2025 and ALIB Property Taxation Law, 2025. These Taxation Laws are available at www.fng.ca

Taxation Procedure

The taxation division is committed to administering fair and transparent property taxation, ensuring responsible collection and enforcement, and fostering respectful relationships with taxpayers. Our work supports the sustainable growth and self-determination of the Adams Lake Indian band community

ALIB is committed to ensuring fairness in all its tax assessments. Since 1994, BC Assessment, the provincial Crown corporation is responsible for valuing and reporting on 1,996,112 properties have been providing assessment services to the Adams Lake Indian Band. The tax revenue collected supports essential services such as protection services, environmental health services, and

transportation. It also helps fund ALIB with community development, recreation and culture, education, and programs for elders and youth.

Property Class

Adams Lake Indian Band currently owns 209 leased lots categorized into property classes for taxation purposes. These include residential Class 1, utility Class 2, business Class 6, and regulated Canadian Pacific Railway Class 10. Each property class is assigned a specific tax rate, known as a mill rate, which is adopted by neighboring jurisdictions. This rate determines the amount of tax payable per dollar of a property’s assessed value. The property value is assessed by BC Assessment to determine its market value. This value, combined with the class rate, helps calculate the property tax owed. These are approved annually by the First Nations Tax Commission (FNTC), which ensures that the taxation system is fair, transparent, and consistent with broader regulatory frameworks.