BC Assessment
BC Assessment
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Appeal Guide

For more information, please contact your local assessment office here.


NOTE: FOR THE 2009 ASSESSMENT ROLL ONLY, PLEASE NOTE THE FOLLOWING:

  • THE DEADLINE TO FILE A COMPLAINT IS FEBRUARY 2, 2009
  • REVIEW PANEL HEARINGS WILL TAKE PLACE BETWEEN FEBRUARY 3 - MARCH 16, 2009
  • A 2009 PROPERTY ASSESSMENT WILL IN MOST CASES, REPRESENT THE LOWER OF THE JULY 1, 2008 OR THE JULY 1, 2007 ASSESSED VALUE.
  • THE APPEAL GUIDE FOUND BELOW IS GENERIC AND SOME EXAMPLES MAY NOT REFLECT HOW ASSESSED VALUES WERE DETERMINED IN 2009.

Step 1 – Review your Assessment Notice

When you receive your Assessment Notice, check all the details on the front page carefully:

  • Is the information listed on the notice correct?
  • Is the market value correct?

The value on your assessment notice should reflect the value of the land and improvements as of July 1 of the previous year. (For the 2009 assessment roll only, most notices will reflect the lower of the actual value determined as of July 1, 2007 or July 1, 2008.) The notice should also show your property classification and any exemptions that may apply.

e-valueBC is a convenient way to compare your property with other properties in your area. e-valueBC is a free service that enables property owners to check the fairness of their assessed value with similar properties in their neighbourhood. Property owners can also compare their assessed value with the selling price of properties with similar characteristics.

Step 2 – Discuss your Concerns

If you believe information on your Notice is incorrect, contact your local BC Assessment office and discuss your concerns with an appraiser. You can do this on-line using Contact Us, by phone or in person. The contact information for your local office is listed on the front of your Assessment Notice.

An appraiser will be pleased to:

  • discuss your property file;
  • explain how the market value was determined; and
  • refer you to sales of similar properties in your neighbourhood.

You may find that your questions can be answered and you do not need to request an independent review.

Step 3 – Requesting a Review

If your concerns are not satisfied, you may request an independent review by the Property Assessment Review Panel (e.g., file a complaint). You must submit your written request to your local BC Assessment office no later than January 31. Or, you can file your request here. (For 2009 only, the deadline for filing a complaint has been extended to February 2, 2009 because January 31 falls on a weekend.)

Your request must include:

  • the assessment roll number, as stated on your notice of assessment;
  • the property description (address and/or legal description), as stated on your Assessment Notice;
  • your full name, mailing address and a contact phone number where you can be reached during the day;
  • a statement as to whether or not you own the property in question;
  • an address for the delivery of any notices in respect of the review;
  • the grounds upon which your complaint is based; and,
  • if you appoint an agent, the agent’s full name and business phone number.

Once you have requested a review, you will receive a notice of hearing advising you of the date and place to appear before the Property Assessment Review Panel.

You should phone your local BC Assessment office to obtain your hearing time. If you are unable to attend in person, you may send a written submission or appoint someone to appear on your behalf. Hearings are open to the public.

Step 4 – Preparing for your Hearing

Gather and organize information to support your position. By law, the burden of proof rests with the person filing the complaint. In other words, you must prove that the assessment is inaccurate. Therefore, it is important you present the best evidence you can, in a concise and organized manner. BC Assessment provides services such as e-valueBC to enable property owners to gather assessed values of neighbouring properties. Until March 15 (March 16 for 2009 only), you can also get property details for up to eight properties. These details include number of bedrooms, bathrooms and total square footage. The property details can be used in an evidence package.

You will need five copies of any written materials you wish to present: three for the panel members, one for the BC Assessment representative, and one for yourself.

Please visit the Property Assessment Review Panel web site for a sample evidence package to prepare for an independent hearing.

Step 5 – Appearing at your Hearing

Appear at the scheduled hearing. The length of a hearing is 30 minutes; however, hearings occasionally run over the allotted time, and you may be asked to wait.

Please note that if you filed your request for review after the January 31 deadline (or after February 2 for 2009 only), or your request contains a substantive error, the review panel may declare your request invalid and refuse to hear your complaint.

Complainants are usually asked to present their case first. BC Assessment will then present its case.

You and the BC Assessment representative will have the opportunity to ask each other questions and call witnesses. The review panel may also ask questions.

In regard to valuation, the review panel will consider market value only. The fact that you do not intend to sell your property is not relevant for assessment purposes.

Step 6 – Panel Decisions

After hearing from both parties and asking questions, the review panel may retire to a separate room or area to deliberate.

Although the panel usually announces its decision at the end of the hearing, the panel may defer its decision. In either case, you will receive a formal decision notice in the mail, which BC Assessment is required to mail by April 7. The panel may dismiss the complaint, change the assessment or information on the assessment notice, or determine that the original assessment is correct. The review panel is not required to provide written reasons for the decision.

Step 7 – Appealing Panel Decisions

If you are not satisfied with the panel’s decision, you can file an appeal to the Property Assessment Appeal Board. The deadline to file an appeal is April 30. Information about filing an appeal can be found at www.assessmentappeal.bc.ca, by e-mailing office@paab.bc.ca, or by calling 604 775-1740 in metro Vancouver, or 1-888-775-1740 toll-free from anywhere in British Columbia.