Appealing Regulated Rates

​​​​​​​​​​​​​​​​​​​​Background

The Assessment Act provides that certain property types, such as pipelines, must be valued using rates prescribed by BC Assessment.

Procedure for appealing a property valued using BC Assessment's Regulated Rates

When appealing the following, you should appeal the property to the Property Assessment Review Panel by January 31: 

• Ownership;
  
• Classification;
  
• Inventory;
  
• Application of the rates;
  
• Taxable status;
  
• Or the rates themselves.
  

If there are concerns about ​the regulated rates, the appeal must be filed using the following procedure:

1. Notification – Notification of appeal must be filed with both the Property Assessment Appeal Board (the "Board") and BC Assessment.

2. Appeal Deadline - Notice of an appeal must be filed with the Board and BC Assessment before February 1st following receipt of the assessment notice.

3. Grounds for Appeal - An appeal can only be made, heard and decided on the following grounds:

1. The rate was not based on the average current cost of the improvements.
2. No allowance for physical depreciation was made.
3. No allowance was made for a decline in the cost of constructing or installing a similar improvement of the same or similar functional utility.

4. Fee for Rate Appeal – The notice of appeal must be accompanied by the prescribed fee of $30.

5. Property Value Changes – The individual properties valued using the appealed regulated rate must be appealed to the Board by April 30 in order for any change in the rate to apply.

6. Fee for Property Appeals – Properties appealed to the Board must be accompanied by the prescribed fee of $30 per parcel.

Contact information:

BC Assessment - Linear Assessment
400 - 3450 Uptown Blvd.
Victoria BC V8Z 0B9
Toll Free:  1-866-valueBC (1-866-825-8322)
Email: linear@bcassessment.ca

Updated 11/2015

Disclaimer: Where information presented is different from legislation, legislation shall prevail.