First Nation tax authorities levy and collect property taxes in the same manner as other governments throughout Canada. First Nation tax systems generally base taxation on a property assessment, use market value assessment methods, use professional assessors, and set rates based on a budget. Procedures for assessment appeals and tax enforcement in First Nation tax systems are also similar to other governments.

First Nations who exercise property taxation jurisdiction, can access one of two enabling federal statutes: the Indian Act or the First Nations Fiscal Management Act.

Musqueam first implemented taxation bylaws in 1991 under Section 83 of the Indian Act, which states that a band may, for local purposes, make bylaws for taxation of land or interests in land in a reserve. Property tax revenues that are collected support local programs and services such as water, sewer, police, fire, and other infrastructure.


For more information on property taxation on reserve please visit 


For more information on Musqueam specific taxation bylaws check out our bylaws section.


Taxation Rates

2019 Taxation Rate