British Columbia has a two-level system to resolve property assessment concerns.
Property Assessment Review Panels
The first level, where you file a ‘complaint’, is the Property Assessment Review Panel (PARP).
The deadline is January 31 of each year.
Any person may file a complaint about their own, or another assessment for the grounds listed in section 32 of the Assessment Act
PARP hearings take place between February and March 15 each year. Panel members are independent of BC Assessment and all local governments. They are appointed by the Minister of Finance and serve on Panels for their term of appointment.
If you have concerns about your property assessment, we encourage you to call BC Assessment prior to filing a complaint. Many concerns can be resolved through discussion with our staff outside the formal complaint and appeal process. Assessments can be changed by agreement between the owner and BC Assessment without a hearing.
Late complaints may still be considered. Contact BC Assessment
before March 15 if you have missed the PARP filing deadline. Our staff will review your concerns with you and explain your options to proceed.
Prior to hearing the property assessment concerns, a Panel must first determine if there are reasons for it to exercise its discretion and hear a late complaint. This is referred to as a validity hearing. If the Panel determines your complaint was filed after the deadline and it does not meet the grounds to exercise its discretion, it will not hear your complaint. However, you can still appeal this decision to the Property Assessment Appeal Board
Property Assessment Appeal Board
The second level of appeal is to the Property Assessment Appeal Board ("PAAB" or “the Board"). If you disagree with the PARP decision, you can file an appeal to the PAAB. You can appeal to the PAAB only after filing a complaint to the PARP. The deadline to file an appeal with the PAAB is April 30 (Note – due to April 30 falling on a weekend, the deadline to appeal to PAAB is May 1, 2023). The Board charges a fee to appeal, the fee is outlined in the Assessment Act Regulation
. In February 2023, Government announced a change to the filing fee
for the Property Assessment Appeal Board (PAAB) - more information can be found on the PAAB website here
Any party to the PARP complaint can file an appeal to PAAB, including BC Assessment.
The Board is an independent tribunal that hears assessment appeals throughout the year. PAAB has its own office and permanent staff. Board members who decide appeals are appointed by Cabinet. For more information about PAAB, visit www.assessmentappeal.bc.ca
A PAAB decision can be appealed to the BC Supreme Court, but only on a question of law.