Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.

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Policy Forum: First Nation Property Taxation and Governance in British Columbia

Canadian Tax Journal/Revue fiscale canadienne ◽

10.32721/ctj.2021.69.3.pf.hickey ◽

2021 ◽

Vol 69 (3) ◽

pp. 873-887

Author(s):

Ross Hickey

Keyword(s):

British Columbia ◽

First Nations ◽

Property Tax ◽

Property Values ◽

First Nation ◽

Electoral Rules ◽

Property Taxation ◽

Indian Act ◽

The Relationship ◽

Policy Forum

In this article, I ask, "What is the relationship between rules governing band council elections and property taxation across First Nations in British Columbia?" I outline the three major categories of First Nation electoral rules: default Indian Act elections, First Nations Elections Act rules, and custom election codes. I contend that First Nations who use custom election codes are more likely to exhibit stable governance than those who do not. This mechanism can be helpful in introducing property taxation. It can also reduce property tax uncertainty—a feature known to depress on-reserve property values. I also present some suggestions for First Nations wishing to improve perceptions of taxation in their communities.

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Policy Forum: In Defence of the First Nations Fiscal Management Act

Canadian Tax Journal/Revue fiscale canadienne ◽

10.32721/ctj.2021.69.3.pf.ledressay ◽

2021 ◽

Vol 69 (3) ◽

pp. 829-833

Author(s):

André Le Dressay

Keyword(s):

First Nations ◽

Financial Management ◽

Indigenous Rights ◽

Supreme Court Of Canada ◽

Administrative Capacity ◽

Fiscal Management ◽

Debt Capital ◽

The Supreme Court ◽

Governmental Power ◽

Policy Forum

The debate with respect to the recognition of Indigenous rights, title, and jurisdiction has largely been won. It has now moved to how best to implement those rights, title, and inherent jurisdictions. For Indigenous taxation jurisdiction, implementation must address challenges related to taxpayer representation, concurrent jurisdiction, service agreements with other governments, administrative capacity, financial management, and access to public debt capital at competitive rates. In this article, the author argues that the First Nations Fiscal Management Act (FMA) has been successful in overcoming these challenges. The FMA has protected and expanded Indigenous tax jurisdiction through standards and institutional support. As a result, it represents an effective path for interested Indigenous governments "to exercise [their] inherently governmental power of taxation" affirmed by the Supreme Court of Canada in <i>Matsqui Indian Band</i>, and to expand their use of that power.

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Fiscal Secession: An Analysis of Special Assessment Financing in California

Urban Affairs Review ◽

10.1177/1078087418755317 ◽

2018 ◽

Vol 56 (2) ◽

pp. 480-512

Author(s):

Mathew D. McCubbins ◽

Ellen C. Seljan

Keyword(s):

Ethnic Diversity ◽

Local Governments ◽

Property Tax ◽

Property Taxes ◽

Single Family ◽

Progressive Taxation ◽

Geographic Ranges ◽

Alternative Method ◽

Local Services ◽

Special Assessment

Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments are correlated with the ethnic diversity and median family incomes of the census places within which they are located. We also show that assessments with narrow geographic ranges are levied extensively on expensive homes in poorer cities. We discuss the implications of special assessments for progressive taxation and the potential for fiscal secession within U.S. cities.

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Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool

Canadian Tax Journal/Revue fiscale canadienne ◽

10.32721/ctj.2021.69.3.pf.boissonneault.e ◽

2021 ◽

Vol 69 (3) ◽

pp. 799-812

Author(s):

Audrey Boissonneault

Keyword(s):

First Nations ◽

Federal Government ◽

Financial Management ◽

Assessment Process ◽

Property Taxes ◽

Significant Control ◽

Fiscal Management ◽

Property Assessment ◽

Appeal Process ◽

The Right

The First Nations Fiscal Management Act (FMA) delegates the power to levy property taxes to band councils. The purpose of this article is to describe and analyze the effectiveness of the legislation as a self-government tool. Section 5(1) of the FMA allows band councils to levy property taxes both to increase their economic capacity—providing them with a source of income—and to improve self-government. However, this grant of power is subject to numerous conditions. These include compliance with the financial management requirements set out in the act, as well as approval of property tax laws by the First Nations Tax Commission (FNTC) (the majority of the members of which are appointed by the federal government). Also, the taxes imposed must comply with regulations set by the governor in council, which currently cover the property assessment process (including an appeal process), interest and penalties, and inspection of property. There have been two attempts by property taxpayers to overturn the decisions of the FNTC by way of judicial review. The fact that both were unsuccessful has somewhat mitigated criticism of the constraints on First Nation self-government imposed by the FMA. Overall, the federal government maintains significant control over the law-making process by which First Nations levy property taxes, both directly through regulations and indirectly through its dominant presence on the FNTC. Reform is needed: real powers need to be delegated to meet the stated objective of creating meaningful self-government for participating First Nations. The power to impose property taxes was first delegated to band councils by the Indian Act in 1951. Therefore, it is high time that First Nations be granted the right to exercise that power without federal intervention. Constitutional protection of the right to self-government must be the ultimate goal.

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Policy Forum: Establishing an Urban Reserve—Property Tax Challenges and Opportunities

Canadian Tax Journal/Revue fiscale canadienne ◽

10.32721/ctj.2021.69.3.pf.icton ◽

2021 ◽

Vol 69 (3) ◽

pp. 835-855

Author(s):

Mike Icton ◽

Devan Mescall

Keyword(s):

Economic Development ◽

First Nations ◽

Property Tax ◽

Economic Benefits ◽

First Nation ◽

Economic Potential ◽

Municipal Governments ◽

Development Tool ◽

Challenges And Opportunities ◽

Provision Of Services

Urban reserves offer a unique economic development tool for First Nation governments by providing access to markets and infrastructure unavailable on most reserve lands in Canada. Asimakiniseekan Askiy is Canada's first urban reserve established on land previously owned by a city. The urban reserve was established in Saskatoon by the Muskeg Lake Cree Nation in 1988. Asimakiniseekan Askiy provides an example of the economic potential of urban reserves for First Nations and their members, as well as municipal governments and their citizens. The urban reserve is currently home to 60 First Nation and non-First Nation businesses and their 700 employees. In 2020, the urban reserve contributed $465,662 to the city of Saskatoon in service fee payments. However, before this economic potential could be realized, property taxation presented a sizable barrier in the path of taking Asimakiniseekan Askiy from an innovative idea to a successful reality. Establishing an urban reserve has significant property tax implications, since the process requires the transfer of property from the taxing authority of a municipal jurisdiction to the tax jurisdiction of a First Nation government. Agreements providing for the transfer of tax authority also include negotiations relating to the continued provision of services to the urban reserve by the municipality. This article first provides a summary of the statutory environment surrounding the formation and taxation of an urban reserve. A case study of the establishment and 33 years of operation of Asimakiniseekan Askiy is then provided, to illustrate the property tax implications and municipal service agreement process necessary for Canadian communities to achieve the economic benefits of urban reserves. The authors identify property tax challenges inherent in the establishment of an urban reserve and offer recommendations to improve access to urban reserves as an innovative economic development tool.

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Negotiation, Reciprocity, and Reality: The Experience of Collaboration in a Community-Based Primary Health Care (CBPHC) Program of Research with Eight Manitoba First Nations

International Indigenous Policy Journal ◽

10.18584/iipj.2019.10.4.8334 ◽

2019 ◽

Vol 10 (4) ◽

Author(s):

Wanda Phillips-Beck ◽

Grace Kyoon-Achan ◽

Josée G. Lavoie ◽

Nicholas Krueger ◽

Kathi Avery Kinew ◽

...

Keyword(s):

First Nations ◽

Research Collaboration ◽

Lessons Learned ◽

First Nation ◽

Community Based ◽

Roles And Responsibilities ◽

Meaningful Participation ◽

Primary Health ◽

University Of Manitoba ◽

The University

This article shares experiences and lessons learned through a collaboration between the University of Manitoba, the First Nation Health and Social Secretariat of Manitoba (FNHSSM), and eight First Nation communities in Manitoba. We employed a participatory approach from planning the research project, to data collection, and to the analysis, interpretation, and implementation of results. We learned that successful collaborations require: a) investing time and resources into developing respectful research relationships; b) strong leadership and governance; c) clearly defined roles and responsibilities; d) meaningful participation of First Nations; e) multiple opportunities for community engagement; and f) commitment to multiple, ongoing, and consistent forms of communication. All factors are integral to creating and maintaining the integrity of the research collaboration.

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A note on China’s direction of tax system reform and its limitations -With a focus on the Implications and Limits of Local Government Fiscal Income in Consumption Tax and Housing Property Tax-

Korean-Chinese Social Science Studies ◽

10.36527/kcsss.18.3.5 ◽

2020 ◽

Vol 18 (3) ◽

pp. 102-141

Author(s):

Jin oh Park

Keyword(s):

Local Government ◽

Property Tax ◽

System Reform ◽

Consumption Tax ◽

Tax System

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Drinking Water Consumption Patterns: An Exploration of Risk Perception and Governance in Two First Nations Communities

Sustainability ◽

10.3390/su12176851 ◽

2020 ◽

Vol 12 (17) ◽

pp. 6851

Author(s):

Neal Spicer ◽

Brenda Parlee ◽

Molly Chisaakay ◽

Doug Lamalice

Keyword(s):

Drinking Water ◽

Risk Perception ◽

First Nations ◽

Water Consumption ◽

Local Community ◽

Indigenous Communities ◽

Bottled Water ◽

Consumption Patterns ◽

First Nation ◽

Individual Risk

Many Indigenous communities across Canada suffer from the lack of access to clean drinking water; ensuring individuals and communities have safe water to drink either from their home or from their local environment requires the consideration of multiple factors including individual risk perception. In collaboration with local leaders, semi-structured interviews (n = 99) were conducted over a two-year period in the Dene Tha’ First Nation and Kátł’odeeche First Nation to unpack the issue of risk perception and its meaning to local community members. These local metrics of risk perception including smell, taste, safety, health fears and level of concern were then used to explore patterns in other data on drinking water consumption patterns and bottled water use. The results are consistent with previous research related to water insecurity and indicate that both communities consume more bottled water than the average Canadian. Results also varied by jurisdiction; those in Alberta indicated much higher levels of concern and a greater degree of bottled water consumption.

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Lack of Uniformity in the Israeli Property Tax System 1997–2017

Journal of Risk and Financial Management ◽

10.3390/jrfm13120327 ◽

2020 ◽

Vol 13 (12) ◽

pp. 327

Author(s):

Avi Perez

Keyword(s):

Developing Countries ◽

Real Estate ◽

Central And Eastern Europe ◽

Property Tax ◽

Measurement Methods ◽

Tax System ◽

Tel Aviv ◽

Unique Data ◽

The World ◽

Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

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