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Appealing a managed forest property

Appealing a managed forest property

​​​​​​​​​​stack of tree trunks with truck loading timber in background​​​​​


The Assessment Act, Section 24 provides that Managed Forest Land (Class 07 under The Prescribed Classes of Property Regulation (BC Reg. 438/81)) must be valued using regulated rates prescribed by BC Assessment.

Each year, the BC Assessment Managed Forest Team ensures that regulated rates for managed forest land are up-to-date. The regulated rates reflect changes in the timber market over the previous year. 

The rates are created by collecting data from various sources. These sources include Statistics Canada as well as the Ministry of Forests.

Data collection occurs two years before the Assessment Roll (ex. 2016 data for the 2018 Roll). This data is then used to determine the new regulated rates for all managed forest land. The three managed forest rate type calculations comprise the following:
  • Bare Land
  • Coastal Cut Timber
  • Interior Cut Timber​
These new regulated rates are presented to BC Assessment's Board of Directors as recommendations. Upon approval by the Board, the rates are then adopted by the government through an Order in Council (OIC). The rates are inserted into Schedules B, C, and D of the Managed Forest Land and Cut Timber Values Regulation (BC Reg. 90/2000).

Procedure for appealing a managed forest property 

Section 32 (1) of the Assessment Act forms the grounds of appeal to the Property Assessment Review Panel (PARP). For a Managed Forest Property, an appeal can only be heard, and a decision rendered at the PARP on the following grounds:
  1. Incorrect ownership
  2. Incorrect classification
  3. Incorrect land size
  4. Bare Land Regulated Rates applied incorrectly
  5. Bare Land Cut Timber Regulated Rates applied incorrectly
These relevant grounds build an appeal of actual value based on the application of the regulated rates, not the determination of the rates. None of these grounds include striking down the regulated rates as being unreasonable or in error.

The Property Assessment Review Panel has no jurisdiction to render decisions on appeals of the regulated rates prescribed in BC Reg. 90/2000.

If there are concerns about the regulated rates, it is only a court of original jurisdiction, in this case, the Supreme Court of British Columbia, on an application brought under the Judicial Review Procedure Act which can rule on the correctness and the reasonableness of the determination of the rates.

For more information on the appeal process please see visit the appeals section on this website, or contact:​

BC Assessment - Managed Forest BC 

400 - 3450 Uptown Blvd.
Victoria BC V8Z 0B9
Phone: 250 595-6211
Toll Free: 1-866-valueBC (1-866-825-8322) - Extension 00225
Updated 06/2022

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