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.
Mid-March — Statutory Reports
Certain statutory reports produced from revised rolls for the current year must be completed 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.
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.
July 1 — Valuation Date
A property's assessment is based on its market value as of July 1.
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.
Early-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 — Changes in tax status, occupations of Crown property, location of manufactured homes or substantial damage or destruction before year-end
The roll reflects:
- Changes in tax status (exempt or taxable) occurring up to December 31;
- Changes in occupation of Crown property (Crown leases, licences, permits) occurring up to December 31;
- Movement of manufactured homes up to December 31; and
- Substantial damage or destruction to buildings or manufactured homes between October 31 and December 31.
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.
Disclaimer: Where information presented is different from legislation, legislation shall prevail.