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Strata Accommodation Property Classification

Strata Accommodation Property Classification

Here is a Checklist for Classifying Strata Accommodation Property.

BC Assessment requires rental/usage information for these overnight accommodation properties in the immediate future to ensure correct classification of their strata lots on the 2016 Assessment Roll. Failure to provide the necessary information could result in a classification that attracts a significantly higher tax rate.

Please submit the appropriate information declaration form and return it to BC Assessment by the date indicated by August 31, 2016.

Strata Accommodation Property Forms

There are 2 forms for these strata lots. Please use the criteria below to determine the correct form.
If the strata lot has been grandfathered entirely into Class 1 – residential since 2008, and the strata lot continues to meet one of the following criteria, fill out Form A:
Between July 1, 2015 and June 30, 2016, the strata lot(s) you own or manage were:

(a) not rented or available for rent at all; or
(b) rented or available only for monthly rentals; or
(c) rented or available for rent for periods of less than 7 days but for less than 50% of the year between July 1, 2015 and June 30, 2016 (e.g., less than 183 days); or
(d) part of a strata plan or contiguous strata plans where no person or persons control or manage 85% or more of the strata lots.

Form A: Grandfathered Strata Lots

Form B: Split Classification

Fill out Form B if the strata lots you own or manage do not qualify for grandfathering into Class 1 (residential) on the 2017 Assessment Roll.