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BC Assessment - key dates

BC Assessment - key dates

Key dates in the annual property assessment cycle

January 31 — Property Assessment Review Panel (PARP) Deadline
All persons wishing to request an independent review before a PARP must file their written notice of complaint with the assessor by this date.

February 1 — Statutory Reports (Completed)
BC Assessment provides the taxing jurisdiction and various other government bodies with the net taxable value totals based on the assessment roll for the current roll year

February/March — Previous Year’s Statutory Reports
Previous year’s statutory reports are produced.

February 1 - March 15 — Property Assessment Review Panels (PARPs)
PARPs sit at various times throughout this period to review assessments and to hear and decide upon requests for reviews brought before them.

March 15 — Section 19(8) Application for Assessment Relief
Residential properties that have been owned and occupied continuously for 10 years by the present owner can be valued on the basis of their present residential use, although they may have a higher alternative use. Examples would be single-family dwellings on land that is subdividable or zoned for apartment or commercial use. Eligible owners must apply annually. All applications must be received by this date.

Mid-March — Statutory Reports
Certain statutory reports produced from revised rolls for the current year must be completed by this date.

March 31 — Revised Roll Production
The revised roll, which incorporates the changes made through PARP decisions and assessor changes made by consent, is produced by this date.

April — Grant Rolls
Grant rolls are produced and forwarded to collectors to enable them to prepare billings to certain Crown organizations that pay a payment or grant-in-lieu of taxes.

April 7 — PARP Decision Notices
PARP decision notices must be sent out before this date.

Mid-April — Revised Roll
The revised roll (including PARP decisions, roll totals, and indices) is provided to collectors.

Mid-April — Statutory Reports
Remainder of statutory reports produced from revised rolls for the current year is distributed by this date.

April 30 — Property Assessment Appeal Board (PAAB) Deadline
A person must file an appeal to PAAB by this date.  PAAB must promptly notify the assessor, affected municipalities and other parties about all appeals.

May 31— Managed Forest Land Annual Return Deadline
All annual returns for owners of land classed as managed forest land must be submitted to the assessment authority by this date.

July 1 — Valuation Date
The date actual (market) value of properties is determined for the purpose of assessment rolls.

August 31 - Strata and Leasehold Accommodation Properties
Reporting deadline for usage statistics to determine classification of strata accommodation properties and leasehold accommodation properties.

Before October 31 — Roll Totals and Statistical Reports (Preview)
Upon request, provide municipalities with yearly estimates of their tax base and the distribution of changes of value since the last roll by property class.

October 31 - Permissive Exemptions
Deadline for municipalities and regional districts to pass bylaws granting permissive tax exemptions for certain properties.  The bylaws authorizing exemption are considered by the council or boards annually. 

October 31 - Designated Supportive Housing Property
Date by which Cabinet must designate eligible supportive housing property into Class 3 - supportive housing, which qualifies for special valuation treatment. 

October 31 - Designated Ski Hill Property
Date by which Cabinet must designate eligible ski hill property for the purposes of special valuation rules.

October 31 — Farms
Deadline for owners of farmed property to provide the assessor with farm applications and farm leases. Owners are encouraged to apply by mid-year to give BC Assessment staff time to conduct a field inspection or request additional information. Property already classed as farm land must continue to meet the regulated requirements in order to qualify for farm classification in the following year.

October 31 — Physical Condition and Permitted Use
The roll reflects the physical condition and permitted use (zoning) of property as of this date, except where substantial damage or destruction of the buildings occurs between October 31 and December 31.

November 30 — Land Title and Survey Authority Records
The assessor must use information contained in the records of the Land Title and Survey Authority as of November 30 for the year in which the assessment roll is completed.

Mid-December — Input Cutoff Date
All data collected by the area office must be processed by this date to ensure it is included in the assessment roll.

December 31 - BC Assessment Regulations
Date by which regulated rates must be passed to be effective on the following roll.

December 31- Designated Port Land
Date by which Cabinet must designate eligible port land for the purposes of special valuation rules.

December 31 — Assessment Rolls and Notices
Completed assessment rolls and totals produced. Assessment notices mailed to property owners/agents. Assessment rolls and value totals are delivered to tax authority collectors as soon as possible after this date.

December 31 — Changes in tax status, occupations of Crown property, location of manufactured homes or substantial damage or destruction before year-end
The roll reflects:
a) changes in tax status (exempt or taxable) occurring up to December 31;
b) changes in occupation of Crown property (Crown leases, licences, permits) occurring up to December 31;
c) movement of manufactured homes up to December 31; and 
d) substantial damage or destruction to buildings or manufactured homes between October 31 and December 31.

Throughout the year — PAAB Hearings
PAAB hearings can take place at any time during the year. Assessed owners have 21 days from receipt of a PAAB decision to appeal that decision to the Supreme Court of British Columbia. Appeals to the Supreme Court are permissible on a point of law only.

Throughout the year — Supplementary Rolls and Notices
Supplementary assessments are processed several times throughout the year. Notices are mailed each time to owners and rolls and adjusted totals are provided to affected collectors.

Note: The supplementary process provides the assessor with the means of correcting errors and omissions in the roll. The same appeal provisions that apply to the completed roll also apply to the supplementary roll (except that appeals are made through the following year’s appeal process).

When appropriate — Previous Year’s Final Statutory Reports
Previous year’s final statutory reports are produced once outstanding PAAB decisions have been completed.

Note:  The dates in this fact sheet are provided for your convenience and may be affected by legislative change. For further details and the current law, please refer to the Assessment Act.

 


Updated 03/2011
Disclaimer: Where information presented is different from legislation, legislation shall prevail.

 

  
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BC Assessment - Key Dates
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