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Test System

Risk to Roll

Risk to Roll

​​​Procedural fairness is demonstrated in property taxation systems when taxpayers have the ability to file an appeal before an independent arbiter1. British Columbia has two levels of formal review: (1) the Property Assessment Review Panel (PARP) and (2) the Property Assessment Appeal Board (PAAB). Both are provincially appointed, operate BCA and local governments (LGs), and render decisions based on evidence presented during their proceedings.

The Revised Roll lists assessed values by property class, inclusive of PARP decisions, Assessor Recommendations to alter the Completed Roll, and PARP Bypass Agreements where a Property Owner consented to a change to the Completed Roll.

Risk to roll is a statement of actual change, or an estimate of potential change to the Revised Roll due to supplementary assessments resulting from PAAB decisions or correction of errors or omissions (see Supplementary Assessments​​​ for details on non-PAAB roll corrections).

Self-serve reports (SSR) provides LGs access to risk to roll reporting on PAAB appeals and supplementary assessments. The information is important to ensuring sufficient allocation of assessment appeal reserves to account for potential property tax refunds.

Before customers can access SSR, they must have completed the following:

  • Obtained a Business BCeID account
  • Submitted the access request to BC Assessment
  • ​​Received confirmation that their Self-serve reports access has been activated​

PAAB Appeals

The PAAB Statistical Summary provides summary-level appeal data including:

  • Tab 1 – Summary – All Appeals:
​​Includes the number of appeals, Total Value Revised (Roll) + Supplementary Cycle #1 Value, Total Value Appealed, and percent of Total Value Appealed for each Property Class. 

  • Tab 2 – Summary – Unresolved Appeals:
​Includes the number of unresolved appeals, Total (Revised Roll + Supplementary Cycle #1) Value Appealed, and the dollar and percent of Potential Change in Total Value for each Property Class. 

NOTE: Potential Change is based on information in BCA’s possession and contacts with owners/agents for unresolved appeals. Our estimate is what we believe to be the most probable outcome. Where the appellant has taken an extreme position, which we do not believe to be the most probable outcome, your Assessment Region may provide additional information to supplement this report. Folio-level details for unresolved appeals can be obtained from your Assessment Region.


  • Tab 3- Summary – Resolved Appeals:
​​Includes the number of resolved appeals, Total (Revised Roll + Supplementary Cycle #1) Value Appealed, Total Value of Resolved Appeals, and the dollar and percent of Actual Change in Total Value for each Property Class. 


Please note, blank columns will be returned in the SSR if there are no unresolved and/or resolved PAAB appeals in the roll year selected for a jurisdiction.​ This report shows the potential risk related to the total assessed values by class, not net taxable.​

For more information on the details in this report, please reach out to your local Deputy Assessor (listed as the BCA Primary Contact) to initiate a discussion. ​

Supplementary Assessments

Amendments to the Revised Roll not related to PAAB decisions can be made via supplementary assessments (SUPPs). SUPPs are only issued to correct significant factual errors and omissions, not opinions of value.  Specifically, to assess a property that was liable to assessment, but was not assessed on the Revised Roll, or has been assessed for less than the amount for which it was liable to be assessed.

SUPPs are often the result of where BCA has received information that we were not aware of before Completed Roll production, or through the PARP period. SUPPs are also issued to reflect changes in occupation of Crown land in a municipality.

The Supplementary Statistical Summary (coming soon) in SSR provides the following information on cumulative SUPP activity (see Supplementary Roll schedule for cycle dates):

  • Tab 1 – Summary – SUPPs:
Number of SUPPs by Property Class, Total (Revised Roll) Value pre-SUPP, Total (SUPP Roll) Value, and the dollar and percent of Change from Revised Roll value.

  • Tab 2 – Details – SUPPs:
Roll Number, Property Class, Exempt Tax Code, (Revised Roll) Value pre-SUPP, (SUPP Roll) Value, and dollar Change from Revised Roll value for each folio.

​For more information on the details in this report, please reach out to your local Deputy Assessor (listed as the BCA Primary Contact) to initiate a discussion. ​