An amendment to the existing St. Mary’s Indian Band Property Taxation Law, 2008 is being proposed by Chief and Council to provide for a revitalization tax exemption program.

In late 2012, St. Mary’s Indian Band received informal notification from the British Columbia Assessment Authority (BCAA) that St. Mary’s 1A (IR-1A) is a part of the Band's Property Taxation jurisdiction.  This includes the lands on which the St. Eugene Mission Resort and golf course sit.  From the limited information available, it appears that in 1992 when the land survey for the Resort and Golf course were taking place the Province was requested to add IR-1A onto the St. Mary's Indian Self-Government Enabling Act Certificate.  This meant that the Band had the sole ability and obligation to assess and levy property taxes on those lands, without any multi-jurisdictional property tax agreement with the other bands being in place or within the context of any future agreements made with the Resort.

There is now legal confirmation from the B.C Assessment Authority that the 5-Band lands are subject to both assessment and taxation under the St. Mary’s Indian Band’s Assessment and Property Tax Laws.  Having IR-1A on the Band’s Tax Certificate means that the Band is now required to both assess and levy property taxes annually to all occupiers of those lands, namely the St. Eugene’s Mission Resort.

What does this mean?

The existing St. Mary’s Property Taxation Law, 2008 recognizes that if an ʔaq’am member is the occupier of a property on reserve under any type of ownership including Certificates of Possession then that property is not taxable. The property must be occupied by an ʔaq’am member, when a non-ʔaq’am member resides on the property that the property then becomes taxable. The property also becomes taxable when occupied by a Ktunaxa Nation Member from another of the member Bands, a nonaboriginal or another First Nation’s person. The proposed property tax amendment will not affect property owned or occupied by ʔaq’am members on Band lands.

The existing St. Mary’s Property Taxation Law, 2008 also deems that only businesses, corporations or other entities which are 100% owned by the Band are exempt from property taxation. This means that if a business is operating within St. Mary’s Indian Band Tax Jurisdiction and is not 100% owned by the Band, then that property where the business is located is taxable.

Further Questions:

The attached FAQ document answers more questions regarding the proposed amendments including:

• What are the proposed amendments and the effects of these amendments?
• Why does Chief & Council have to give notice in the way they have? Howe does Council follow up with any questions or comments?
• What are the next steps?

For further information or questions regarding the Proposed Law, this Notice, the making of written representations to Council, or the meetings, please contact Bev Bull, Taxation Administrator, St. Mary's Indian Band, 7470 Mission Road, Cranbrook BC V1C 7E5, 250-426-5717.