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FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Katzie First Nation in the Province of British Columbia,
KATZIE FIRST NATION ANNUAL TAX RATES LAW, 2025
Dated at Kamloops, British Columbia this 5th day of June, 2025.
On behalf of the First Nations Tax Commission
KATZIE FIRST NATION ANNUAL TAX RATES LAW, 2025 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws to establish tax rates and apply them to the assessed value of those lands and interests or rights;
B. The council of the First Nation has made a property assessment law and a property taxation law; and
C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights;
NOW THEREFORE the Council of the Katzie First Nation duly enacts as follows: 1. This Law may be cited as the Katzie First Nation Annual Tax Rates Law, 2025. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Katzie First Nation Property Assessment Law, 2023; "First Nation" means the Katzie First Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act;
"taxable property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Katzie First Nation Property Taxation Law, 2023. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2025 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100), the taxable prope1ty shall be taxed at one hundred dollars ($100) for the taxation year.
5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
7. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
8. The Schedule attached to this Law forms pait of and is an integral part of this Law.
9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the 28 day of May, 2025, atKatzie Band Office, in the Province of British Columbia.
A quorum of Council consists of three (3) members of Council.
Chief Grace George ~tVl~ Councillor Lisa Adams
Councillor Rick Bailey
Councillor David Kenworthy
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PROPERTY CLASS
SCHEDULE TAX RATES
RATE PER $1,000 of Assessed Value
Rates For District: Katzie Indian Reserve #1
Class 1- Residential
Class 2- Utilities
Class 4- Major Industry
Class 5- Light Industry
Class 6- Business and Other
Class 8- Recreational /Non-Profit
Class 9- Farm
4.22220
47.69410
15.45870
12.77740
11.42190
9.17310
51.74700
Rates For District: Katzie Indian Reserve #2
Class 1- Residential
Class 2- Utilities
Class 4- Major Industry
Class 5- Light Industry
Class 6- Business and Other
Class 8- Recreational /Non-Profit
Class 9- Farm
3.34910
38.58191
6.19063
7.80213
10.11122
5.31180
18.58000
3
Rates For District: Katzie Indian Reserve #3- Barnson
Class 1- Residential
Class 2- Utilities
Class 4- Major Industry
Class 5- Light Industry
Class 6- Business and Other
Class 8- Recreational /Non-Profit
Class 9- Farm
3.10828
51.17463
20.69638
6.92547
8.64975
4.24128
11.85558
Rates For District: Katzie Indian Reserve #4- Pitt Lake
Class 1- Residential
Class 2- Utilities
Class 4- Major Industry
Class 5- Light Industry
Class 6- Business and Other
Class 8- Recreational /Non-Profit
Class 9- Farm
3.51480
47.97270
10.69130
9.33750
12.14020
12.30430
23.74880
4
Rates For District: Katzie Indian Reserve #5- Graveyard
Class 1- Residential
Class 2- Utilities
Class 4- Major Industty
Class 5- Light Industry
Class 6- Business and Other
Class 8- Recreational /Non-Profit
Class 9- Farm
4.15400
54.47060
16.06030
10.97000
11.09310
11.70810
25.64220
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