For more information, please contact your local assessment office here.
NOTE: The 2012 Assessment Roll was finalized December 31, 2011 and Assessment Notices mailed in early January. For the 2012 Assessment Roll only, please note the following:
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THE DEADLINE TO FILE A COMPLAINT (APPEAL) WAS TUESDAY, JANUARY 31, 2012 at 11:59 p.m., PST.
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PROPERTY ASSESSMENT REVIEW PANEL HEARINGS WILL TAKE PLACE BETWEEN FEBRUARY 1 AND MARCH 15, 2012.
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A 2012 PROPERTY ASSESSMENT WILL REPRESENT THE ASSESSED VALUE AS OF JULY 1, 2011.
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THE APPEAL GUIDE FOUND BELOW IS GENERIC AND SOME EXAMPLES MAY NOT REFLECT HOW ASSESSED VALUES WERE DETERMINED FOR 2012.
Step 1 – Review your Assessment Notice
When you receive your Assessment Notice, please check all the details on the front page carefully:
The value on your Assessment Notice should reflect the value of the land and improvements as of July 1 of the previous year. The notice should also show your property classification and any exemptions that may apply.
e-valueBC - Compare Assessments Online is a convenient way to compare your property with other properties in your area. e-valueBC is a free service that enables property owners to check the fairness of their assessed value with similar properties in their neighbourhood. Property owners can also compare their assessed value with the selling price of properties with similar characteristics.
Step 2 – Discuss your concerns
If you believe information on your Assessment Notice is incorrect, please contact your local BC Assessment office and discuss your concerns with an appraiser. You can do this online using Contact Us, by phone or in person. The contact information for your local office is listed on the front of your Assessment Notice.
An appraiser will be pleased to:
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discuss your property file;
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explain how the market value was determined; and
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refer you to sales of similar properties in your neighbourhood.
You may find that your questions can be answered and you do not need to request an independent review.
Step 3 – Request a review
If your concerns are not satisfied, you may request an independent review by the Property Assessment Review Panel (i.e., you may file an appeal). To request a review, you must submit your written request to your local BC Assessment office no later than January 31. A request for a review is referred to as a Notice of Complaint.
Your request (Notice of Complaint) must include:
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the Assessment Roll number as stated on the Assessment Notice;
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the property description (address and/or legal description) as stated on the Assessment Notice;
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your full name, mailing address and a contact phone number where you can be reached during the day;
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a statement as to whether or not you own the property in question;
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an address for the delivery of any notices in respect of the review;
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the grounds upon which your complaint is based (your reason for requesting a review); and
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if you appoint an agent, the agent’s full name and business phone number.
Property Assessment Review Panels have the authority to investigate and adjudicate property assessments. Their purpose is to ensure that property assessments reflect actual (market) value. They also ensure that assessments are applied consistently within a municipality or rural area.
Once you have requested a review, you will receive a Notice of Hearing advising you of the date and place to appear before the Property Assessment Review Panel. You will then need to phone your local BC Assessment office to schedule your in-person hearing time. If you are unable to attend in person, you may send a written submission or appoint someone to appear on your behalf. All hearings are open to the public.
Step 4 – Prepare for your hearing
Gather and organize information to support your position. By law, the burden of proof rests with the person requesting the review (i.e., filing the complaint). In other words, you must prove that the assessment is inaccurate. Therefore, it is important you present the best evidence you can in a concise and organized manner. BC Assessment provides services such as e-valueBC to enable property owners to gather assessed values of neighbouring properties. Until March 15, you can also get property details for up to eight properties. These details include number of bedrooms, bathrooms and total square footage. The property details can be used in an evidence package.
You will need five copies of any written materials you wish to present: three for the panel members; one for the BC Assessment representative; and one for yourself.
Please visit the Property Assessment Review Panel website for a sample evidence package to prepare for an independent hearing.
Step 5 – Appear at your hearing
Appear at your scheduled hearing. A typical residential hearing may take up to 30 minutes, which includes presentations by the complainant, BC Assessment and the review panel. Hearings occasionally run over the allotted time, and you may be asked to wait.
Please note that if you filed your request for review after the January 31 deadline or your request (Notice of Complaint) contains a substantive error, the review panel may declare your request invalid and refuse to hear your complaint.
Complainants are usually asked to present their case first. BC Assessment will then present its case.
You and the BC Assessment representative will have the opportunity to ask each other questions and call witnesses. The review panel may also ask questions.
In regard to valuation, the review panel will consider market value only. The fact that you do not intend to sell your property is not relevant for assessment purposes.
Step 6 – Panel Decisions
After hearing from both parties and asking questions, the review panel may retire to a separate room or area to deliberate.
Although the review panel usually announces its decision at the end of the hearing, the review panel may defer its decision. In either case, you will receive a formal decision notice in the mail which BC Assessment is required to mail by April 7. The review panel may dismiss the complaint, change the assessment or information on the Assessment Notice, or determine that the original assessment is correct. The review panel is not required to provide written reasons for the decision.
Step 7 – Appeal a Panel decision
If you are not satisfied with the review panel’s decision, you can appeal the decision to the Property Assessment Appeal Board. The deadline to file an appeal to the Property Assessment Appeal Board is April 30.
Information about filing an appeal to the Property Assessment Appeal Board (PAAB) can be found at www.assessmentappeal.bc.ca, by emailing office@paab.bc.ca, or by calling 604-775-1740 in metro Vancouver, or 1-888-775-1740 toll-free from anywhere in British Columbia.
