If you are a non-member leaseholder on reserve land, you need to pay property taxes. Who you receive your property tax notice from, 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 doesn't 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 can independently tax or share revenue from real property taxation on reserve land.
Learn more about independent or concurrent property taxation on reserve land.