BC Assessment Key Dates

May 31 — Forest Land Annual Return Deadline

All annual returns for owners of land classed as either managed or unmanaged forest land must be submitted by this date.

July 1 — Valuation Date

The date actual (market) value of properties is determined for the purpose of assessment rolls.

October 31 — Exemptions

Deadline for municipalities and regional districts to provide assessor with bylaws granting permissive tax exemptions for certain properties. The bylaws authorizing exemption are normally considered by the councils or boards annually.

Before October 31 — Roll Totals and Statistical Reports (Preview)

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 — Farm Application Deadline

All farm applications for the next assessment roll must be received by this date (with limited exceptions for leases of Crown land entered into after October 31, in which case the deadline is extended to December 31).

October 31 — Status of Property

The roll reflects the physical condition of the property and permitted use (zoning) as of this date.

November 30 – Land Title and Survey Authority Records

The roll reflects the records of the Land Title and Survey Authority Office as of this date as they pertain to ownership or legal description information.

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 – Assessment Rolls and Notices

Assessment rolls and totals produced. Assessment notices mailed.

December 31 – Rolls

Rolls and value totals are delivered to collectors as soon as possible after this date.

December 31 – Tenures, Manufactured Homes, and Changes in Exemption or Liability for Taxation

The roll is required to reflect the following as of this date:

• tenures (Crown leases, licences, permits).
• manufactured home location.
• taxability (changes in liability for taxation or liability for exemption, including BC Hydro property).
• cancellation of B.C. Rail tenures, licences, and permits.

January 31 – Property Assessment Review Panel Request for Review Deadline

All persons wishing to request an independent review before a property assessment review panel must deliver their request in writing to the assessor by 12:00 a.m. P.S.T. on this date.

January 31 – Section 19(8) Application *

Properties that are residential in use and 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.

* B.C. Reg. 30/93 - Extended to March 15 (i.e., for cases before a property assessment review panel).

January 31 – 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 - March 15 – Property Assessment Review Panel

The property assessment review panels sit at various times throughout this period to review assessments and to hear and decide upon requests for review brought before them.

Mid-March – Statutory Reports

Certain statutory reports produced from revised rolls for the current year must be completed by this date.

March 31 – Authentication of the Roll

Property assessment review panel confirms and authenticates the assessment roll.

March 31 – Decision Roll

The roll containing all property assessment review panel decisions is delivered to collectors as soon as possible after 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 grant-in-lieu of taxes.

April 7 – Property Assessment Review Panel Decision Notices

Property Assessment Review Panel decision notices are sent out no later than this date.

April 7 – Property Assessment Appeal Board Listing Deadline

Listing of decisions made by the Property Assessment Review Panels are provided to the Property Assessment Appeal Board no later than this date.

Mid-April – Revised Roll

The revised roll (including Property Assessment Review Panel 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 are distributed by this date.

April 30 – Property Assessment Appeal Board

Appeal deadline. The Property Assessment Appeal Board must notify the assessor, affected municipalities, and other parties about all appeals (received by this date) promptly after they have been received.

Any time throughout the year – property assessment appeal board hearings

Property Assessment Appeal Board hearings can take place at any time during the year. Assessed owners have 21 days from receipt of a Property Assessment Appeal Board 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 rules and dates that apply to the authenticated roll also apply to the supplementary roll.

When appropriate – Previous Year's Final Statutory Reports

Previous year's final statutory reports are produced once outstanding Property Assessment Appeal Board decisions have been completed.