Property taxes on reserve land

Last updated on May 20, 2026

If you are a non-member leaseholder on reserve land, you need to pay property taxes. From whom you receive your property tax notice, and pay, depends on whether the First Nation charges its own property taxes. When the First Nation charges its own property taxes, they will send your property tax notice. You pay your property taxes to the First Nation.

You are not eligible for the provincial property tax deferment and home owner grant programs when you pay property taxes for your principal residence to a First Nation. However, the First Nation may offer its own home owner grant program.

If you have questions about your property taxes, contact the First Nation.

If the First Nation does not charge property taxes, your taxes will be administered by the municipality or the province if the property is located in a rural area.

First Nations property taxation

First Nations can implement independent tax or concurrent real property taxation on reserve land.

Learn more about independent taxation and concurrent taxation on reserve land.

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The B.C. Public Service acknowledges the territories of First Nations around B.C. and is grateful to carry out our work on these lands. We acknowledge the rights, interests, priorities, and concerns of all Indigenous Peoples - First Nations, Métis, and Inuit - respecting and acknowledging their distinct cultures, histories, rights, laws, and governments.

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Property taxes on reserve land