How to File a Property Assessment Appeal

HOW TO FILE A PROPERTY ASSESSMENT APPEAL
DEADLINE FOR FILING IS APRIL 30, 2024
 

The Property Assessment Appeal Board is the second level of appeal in which you can dispute the decision of the Property Assessment Review Panel.

According to the Assessment Act, you may appeal to the Board on one or more of the following grounds:

• land or improvements, or both, are not assessed at actual value;
• land or improvements, or both, have been improperly classified; 
• an exemption has been improperly allowed or disallowed;
• there is an error or omission respecting the name of a person in the assessment roll; and
• there is an error or omission respecting land or improvements, or both, in the assessment roll.

The Board only has jurisdiction to decide whether your assessment is correct.  It does not have jurisdiction to consider the amount of property taxes charged, or the level of services provided by your local government, or any other issue you may have with the taxing jurisdiction.
 

How to Submit an Appeal

You must file your appeal to the Board by April 30, 2024 following your appeal to the Property Assessment Review Panel.

There are three ways you can file your appeal:

1. Electronically file (e-file) through the Board's website.
    
2. Complete the Assessment Appeal Form and deliver or send it via mail or fax to the Board office.
    
3. Complete your own letter of appeal and deliver or send it via mail or fax to the Board office. Provide the same information as requested on the Assessment Appeal form, which MUST include:

• The property address and roll number (or include a copy of the Review Panel Decision Notice);
   
• Your name, a day time telephone number and fax number (if available);
   
• Whether you are the owner of the property;
   
• If you have an agent to act on your behalf, include the agent's name, address, telephone, fax and email.
   
• Address for delivery of any appeal notices; and
   
• The grounds for your appeal.

Note:    If your appeal is sent by mail, it must be postmarked by Canada Post no later than April 30, 2024.  If you send it by courier or deliver it personally, the appeal must be received at the Board’s office no later than 4:30 p.m., April 30, 2024.  It is not sufficient to send your appeal to BC Assessment or to the Property Assessment Review Panel – that method does not meet the requirements of the Assessment Act.

See the Board's Information Sheet 3 – Appeal Jurisdiction, for more details on the requirements to have a valid appeal.

Payment of Appeal Fees

An appeal filing fee for each assessment roll must be paid when you submit your appeal.  If you e-file your appeal (option 1, above), you can pay electronically by credit card.  For the other options you must mail a cheque to the Board office.

The appeal fee structure is as follows:

	Property Status at the Point of Appeal	Fee
(a)	Class 1 – Residential  Class 3 – Supportive Housing Class 8 – Recreational and Non-Profit Class 9 – Farm	$30 per folio
(b)	Class 2 – Utility Class 4 – Major Industry Class 5 – Light Industry Class 6 – Business and Other Class 7 – Managed Forest Land	$300 per folio
(c)	If a property folio is split classified and i) at least one of its property classes is in group (a) ii) none of its property classes are in group (a)	$30 per folio $300 per folio

The Board cannot refund the appeal fees, even if, you win the appeal or it is withdrawn or settled.

If your notice of appeal does not contain all of the necessary information or the required fee, the Board will send you a notice requiring you to provide the necessary information or fee by a certain date.  If you do not comply, the Board may dismiss your appeal.

Property Taxes

The Board is independent of your municipality, who assess and collect property taxes.  We highly recommend you pay your taxes as invoiced by your municipality to avoid late fees.  Even if you settle your appeal early (i.e.: April) it is highly unlikely the change will be communicated and in effect prior to July or August.  If you are successful with your appeal, please contact your municipality about a refund or credit. 
 

Public Process

Before you appeal, you should be aware that much of the appeal process is public.  If your appeal requires a formal decision, hearings are open to the public and many documents and evidence are not confidential.  Basic appeal information and formal decisions are posted on the Board’s website.  Please contact the Board if you would like to discuss any privacy concerns.

February 2023