Policies & Legislation

Listed below are our policies, or guiding principles, for developing property assessments and the legislation, or laws, governing BC Assessment and the assessment process.

Click here for a glossary outlining assessment terms

Official Policies

Appeals and Supplementary Asessments

Supplementary Assessments
This policy provides direction and information on legal considerations regarding issuing supplementary assessments.

Assessability

Lease of Common Property in Strata Developments
This policy explains who is assessable for leased common property in a strata development.

Lease of Common Property in Strata Developments – Factsheet
This factsheet supports the above policy by further explaining assessing leased common property in a strata development.

Private Water Utilities
This policy explains the property assessment, valuation and classification process for private water utilities.

Classification

Class 1 & 6: Bed & Breakfast Properties
This policy explains the property classification process for Bed & Breakfast Accomodation.

Class 1 & 6: Home Based Business
This policy provides consistent identification and classification of high visibility home based business properties that are in competition with conventional business enterprise.

Class 1 & 6: Mixed Use Development Property
This policy explains the property assessment process for properties held for mixed use (ie. residential and commercial) development.

Class 1 & 6: Stratified Accomodation Property
This policy provides guidance for the consistent classification of that category of short-term overnight commercial accommodation properties (STOCAPs) comprised of strata lots which are (i) part of a strata plan or contiguous strata plans of 20 or more strata lots, and (ii) rented or offered for rent as overnight accommodation on a short-term basis.

Class 8: Recreation - Campgrounds
This policy applies to the classification of commerical or non-profit campgrounds that primarily offer temporary overnight accomodation, in the form of campsites, for periods of less than 15 consecutive days. Note: This policy is under review and will be re-posted as soon as possible.

Exemptions

Cemetery Exemptions
This policy explains the property assessment process for cemetery lands within municipalities.

Paramount Occupier - Exempt Property
This policy explains how exempt property (ie. government-owned, hospital, university, church etc.) which is occupied by more than one occupier is assessed.

Permissive Exemptions
This policy explains the Assessor's duty to ensure accuracy of assessment roll is consistent with the legislative provisions regarding permissive exemptions.

Places of Public Worship
This policy applies to all property used or set aside for public worship, in municipalities or rural areas. It addresses the exemptions applicable to these properties and their classification.

Section 15(1)(q) of the Taxation (Rural Area) Act
This policy applies to land and improvements outside of a municipality which are owned or occupied by a non-profit organization.

Tourism Accommodation (Assessment Act) Relief
This policy provides BCA staff with direction for applying this exemption, particularly when dealing with complexes or operations involving more than one lot. Note: This policy is under review and will be re-posted as soon as possible.

Information Management

Authorization to Receive Confidential Property Information
This policy explains the access to confidential property information by parties other than the property owner.

Information Disclosure
This policy supplies direction on topics such as disclosure of information to taxing jurisdictions and other governmental bodies, physical inventory disclosure, protection of privacy on assessment rolls and records, misuse of assessment information and freedom of information and protection of privacy.

Valuation Practices

Archaeological and Heritage Sites
This policy provides direction for consistent valuation of property with known heritage sites.

GST: Inclusion in Actual Value
This policy explains the relationship between the Goods and Services Tax (GST) and the value of residential assessments. Note: This policy uses calculations based on 5% GST

Section 19(8) of the Assessment Act
The scope of this policy is limited to properties which are subject to section 19(8) of the Assessment Act.