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| B.C. Reg. 236/2017 O.C. 543/2017 | Deposited December 12, 2017 |
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Assessment Act
Restricted-Use Property Valuation Regulation
[Last amended December 15, 2025 by B.C. Reg. 232/2025]
Part 1 — Interpretation and Application
Definitions
"Act" means the Assessment Act;
"adjustment factor", in relation to a property class, means the percentage change from the previous taxation year to the taxation year for which the assessment roll is completed, in the total actual value of all the property that is
(a) within that property class, and
(b) located within the same municipality or rural area, as applicable;
"berth improvement" means an improvement that is part of a single berth or double berth and that is used for the purposes of, or for purposes ancillary to or in conjunction with, the loading or unloading of vehicles and passengers onto or from a vessel, including the following:
(i) components of an operating system for a ramp;
(i) located in land covered by water, or
(ii) supporting wharves or piers;
"double berth" means a berth in which vehicles and passengers may be loaded onto or unloaded from a vessel from 2 levels;
"NAV CANADA" means the corporation incorporated on May 26, 1995, under Part II of the Canada Corporations Act as NAV CANADA;
"single berth" means a berth in which vehicles and passengers may be loaded onto or unloaded from a vessel from only one level.
[am. B.C. Reg. 267/2019, s. 2.]
Interpretation of Schedule
2 In Schedule 1 or Schedule 2, as applicable,
(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2026 taxation year, as at December 31, 2025, and
(b) the facility names set out in Column 5 of the Schedule are listed for ease of reference only and do not affect the designation by assessment roll number.
[am. B.C. Regs. 264/2018, s. 1; 267/2019, s. 3; 290/2020, s. 1; 318/2021, s. 1; 234/2022, s. 1; 272/2023, s. 1; 277/2024, s. 1; 232/2025, s. 1.]
Eligible persons
3 The following persons are prescribed for the purposes of the definition of "eligible person" in section 20.5 (1) of the Act:
(a) British Columbia Ferry Services Inc.;
[en. B.C. Reg. 267/2019, s. 4.]
Designated restricted-use property and actual value for 2026 taxation year
4 (1) The property identified by the assessment roll numbers listed in Column 1 of Schedule 1 or Schedule 2, as applicable, is designated for the purposes of section 20.5 [special valuation rules for restricted-use property] of the Act.
(2) The actual value of designated restricted-use property listed in Column 1 of the Schedule is, for the 2026 taxation year, the amount set out opposite in Column 2 of that Schedule.
(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 of the Schedule is, for the 2026 taxation year, the amount set out opposite in Column 3 or 4, as applicable, of that Schedule.
[am. B.C. Regs. 264/2018, s. 2; 267/2019, s. 5; 290/2020, s. 2; 318/2021, s. 2; 234/2022, s. 2; 272/2023, s. 2; 277/2024, s. 2; 232/2025, s. 2.]
Part 2 — Designated Restricted-Use Properties
Division 1 — British Columbia Ferry Services Inc.
Actual value for taxation years subsequent to 2026 — British Columbia Ferry Services Inc.
5 For a taxation year subsequent to the 2026 taxation year, the actual value of a designated restricted-use property used by British Columbia Ferry Services Inc. is the amount equal to the total of the following:
(a) the actual value of the land that is part of the designated restricted-use property, determined in accordance with section 6;
(b) the actual value of the improvements, or parts of them, that are part of the designated restricted-use property, determined in accordance with section 7.
[en. B.C. Reg. 267/2019, s. 7; am. B.C. Regs. 290/2020, s. 2; 318/2021, s. 3; 234/2022, s. 3; 272/2023, s. 3; 277/2024, s. 3; 232/2025, s. 3.]
How to calculate the actual value of land — British Columbia Ferry Services Inc.
6 For a taxation year, the actual value of land that is part of a restricted-use property referred to in section 5 is one of the following amounts, as applicable:
(a) if, for the taxation year, the area of the land is smaller than the area of land that was part of the restricted-use property when the property was designated for the previous taxation year, the amount determined in accordance with the following formula:
| actual value = |  | current area previous area | × PAV |  | × adjustment factor |
| where | |||
| current area | = | the area of the land that is part of the designated restricted-use property for the taxation year; | |
| previous area | = | the area of land that was part of the restricted-use property when the property was designated for the previous taxation year; | |
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
(b) in any other case, the amount determined in accordance with the following formula:
actual value = (PAV × adjustment factor) + new land value
| where | |||
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
| new land value | = | the actual value, determined for the taxation year, in accordance with the Act, of the land that is part of the designated restricted-use property for the taxation year but that was not part of the restricted-use property when the property was designated for the previous taxation year. | |
[en. B.C. Reg. 267/2019, s. 7.]
How to calculate the actual value of improvements — British Columbia Ferry Services Inc.
7 (1) For a taxation year, the actual value of the improvements or parts of the improvements that are part of a restricted-use property referred to in section 5 is the amount determined in accordance with the following formula:
| actual value | = |  | | PAV continuing | − | PAV former | − depreciation | | × | adjustment factor |  | + | new improvement value |
| where | |||
| PAV continuing | = | subject to subsection (4), the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year and that continue to be part of the designated restricted-use property for the taxation year; | |
| PAV former | = | the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year but that are not part of the designated restricted-use property for the taxation year; | |
| depreciation | = | the amount determined for the taxation year, in accordance with subsections (2) and (3), in relation to the designated restricted-use property; | |
| adjustment factor | = | the adjustment factor for the property class in which all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year are classified for the taxation year; | |
| new improvement value | = | subject to subsection (4), the actual value, determined in accordance with the Act, for the taxation year, of all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year but that were not part of the restricted-use property when it was designated for the previous taxation year. | |
(2) For the purposes of applying the formula set out in subsection (1), depreciation for a taxation year is, in relation to a designated restricted-use property, the total of all amounts each of which is an amount of depreciation applicable to an improvement or part of an improvement that is part of the designated restricted-use property, determined as follows:
(a) in the case of a berth improvement or part of a berth improvement, the amount that is equal to 3% of the replacement cost of the improvement or part;
(b) in the case of any other improvement or part of an improvement, the amount of depreciation, if any, determined by the assessor under section 19 (3) of the Act.
(3) Despite subsection (2) (a), the maximum amount of depreciation applicable to a berth improvement or part of a berth improvement for a taxation year is the amount that is equal to 60% of the replacement cost of the improvement or part.
(4) For the purposes of applying the formula set out in subsection (1) for the first taxation year following the completion of construction of a new single berth or double berth that is part of a designated restricted-use property referred to in section 5,
(a) the item in the formula described as PAV continuing must be reduced by the actual value, determined for the previous taxation year, of the berth improvements or parts of the berth improvements forming part of the new berth, and
(b) the item in the formula described as new improvement value must include the following amount, as applicable, as if none of the berth improvements or parts of the berth improvements forming part of the new berth had been part of the restricted-use property when it was designated for the previous taxation year:
(i) in the case of a single berth, $640 000;
(ii) in the case of a double berth, $2 700 000.
[en. B.C. Reg. 267/2019, s. 7; am. B.C. Reg. 290/2020, s. 4.]
Actual value for taxation years subsequent to 2026 — NAV CANADA
8 For a taxation year subsequent to the 2026 taxation year, the actual value of a designated restricted-use property used by NAV CANADA is the amount equal to the total of the following:
(a) the actual value of the land that is part of the designated restricted-use property, determined in accordance with section 9;
(b) the actual value of the improvements, or parts of them, that are part of the designated restricted-use property, determined in accordance with section 10.
[en. B.C. Reg. 290/2020, s. 5; am. B.C. Regs. 318/2021, s. 3; 234/2022, s. 3; 272/2023, s. 3; 277/2024, s. 3; 232/2025, s. 3.]
How to calculate the actual value of land — NAV CANADA
9 For a taxation year, the actual value of land that is part of a restricted-use property referred to in section 8 is one of the following amounts, as applicable:
(a) if, for the taxation year, the area of the land is smaller than the area of land that was part of the restricted-use property when the property was designated for the previous taxation year, the amount determined in accordance with the following formula:
| actual value = | | current area previous area | × PAV | | × adjustment factor |
| where | |||
| current area | = | the area of the land that is part of the designated restricted-use property for the taxation year; | |
| previous area | = | the area of land that was part of the restricted-use property when the property was designated for the previous taxation year; | |
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
(b) in any other case, the amount determined in accordance with the following formula:
actual value = (PAV × adjustment factor) + new land value
| where | |||
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
| new land value | = | the actual value, determined for the taxation year, in accordance with the Act, of the land that is part of the designated restricted-use property for the taxation year but that was not part of the restricted-use property when the property was designated for the previous taxation year. | |
[en. B.C. Reg. 290/2020, s. 5.]
How to calculate the actual value of improvements — NAV CANADA
10 (1) For a taxation year, the actual value of the improvements or parts of the improvements that are part of a restricted-use property referred to in section 8 is the amount determined in accordance with the following formula:
| actual value | × | | | PAV continuing | − | PAV former | − depreciation | | × | adjustment factor | | + | new improvement value |
| where | |||
| PAV continuing | = | the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year and that continue to be part of the designated restricted-use property for the taxation year; | |
| PAV former | = | the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year but that are not part of the designated restricted-use property for the taxation year; | |
| depreciation | = | the amount determined for the taxation year, in accordance with subsection (2), in relation to the designated restricted-use property; | |
| adjustment factor | = | the adjustment factor for the property class in which all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year are classified for the taxation year; | |
| new improvement value | = | the actual value, determined in accordance with the Act, for the taxation year, of all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year but that were not part of the restricted-use property when it was designated for the previous taxation year. | |
(2) For the purposes of applying the formula set out in subsection (1), depreciation for a taxation year is, in relation to a designated restricted-use property, the total of all amounts each of which is an amount of depreciation applicable to an improvement or part of an improvement that is part of the designated restricted use property, determined by the assessor under section 19 (3) of the Act.
[en. B.C. Reg. 290/2020, s. 5.]
[en. B.C. Reg. 232/2025, s. 4.]
(British Columbia Ferry Services Inc.)
Assessment Roll Designations and
Actual Value for the 2026 Taxation Year
| Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2026 Taxation Year | Column 3 Land Value for 2026 Taxation Year | Column 4 Improvement Value for 2026 Taxation Year | Column 5 Facility Name |
| 1 | 01-302-311834001 | $1 764 000 | $1 309 000 | $455 000 | Brentwood Bay Terminal |
| 2 | 01-332-21400001 | $915 500 | $894 000 | $21 500 | Quonset Hut in Works Yard |
| 3 | 01-332-21452010 | $60 424 000 | $30 490 000 | $29 934 000 | Swartz Bay Terminal |
| 4 | 01-764-08630020 | $230 000 | $230 000 | $0 | Vacant Land (Otter Bay Pender Terminal) |
| 5 | 01-764-01049030 | $442 400 | $394 000 | $48 400 | Vesuvius (Upland) Salt Spring Terminal |
| 6 | 01-764-12999239 | $1 163 000 | $344 000 | $819 000 | Lyall Harbour Saturna Terminal |
| 7 | 01-764-01800168 | $1 108 000 | $644 000 | $464 000 | Vesuvius Salt Spring Terminal |
| 8 | 01-764-02061001 | $2 114 000 | $1 553 000 | $561 000 | Sturdies Bay Galiano Terminal |
| 9 | 01-764-13039014 | $2 419 000 | $1 875 000 | $544 000 | Otter Bay Pender Terminal |
| 10 | 01-764-01800485 | $2 576 000 | $1 888 000 | $688 000 | Fulford Salt Spring Terminal |
| 11 | 01-764-05162064 | $4 063 000 | $2 878 000 | $1 185 000 | Village Bay Mayne Terminal |
| 12 | 01-764-00877005 | $5 336 000 | $3 920 000 | $1 416 000 | Long Harbour Salt Spring Terminal |
| 13 | 04-250-84746001 | $2 058 000 | $1 597 000 | $461 000 | Nanaimo Terminal |
| 14 | 04-250-16182640 | $22 731 000 | $10 360 000 | $12 371 000 | Duke Point Terminal |
| 15 | 04-250-89058000 | $32 016 000 | $14 061 000 | $17 955 000 | Departure Bay Terminal |
| 16 | 04-315-13978000 | $746 000 | $510 000 | $236 000 | Crofton Terminal |
| 17 | 04-315-17994000 | $742 000 | $422 000 | $320 000 | Chemainus Terminal |
| 18 | 04-765-04586001 | $4 300 | $4 300 | $0 | Vacant Land (Preedy Harbour Thetis Island) |
| 19 | 04-765-04587001 | $5 000 | $5 000 | $0 | Vacant Land (Telegraph Harbour Penelakut Island) |
| 20 | 04-765-18464011 | $8 000 | $8 000 | $0 | Vacant Land (Mill Bay) |
| 21 | 04-765-04586000 | $849 000 | $338 000 | $511 000 | Thetis Island Terminal |
| 22 | 04-765-04587000 | $668 000 | $417 000 | $251 000 | Penelakut Island Terminal |
| 23 | 04-765-18464010 | $947 000 | $523 000 | $424 000 | Mill Bay Terminal |
| 24 | 04-768-13919141 | $16 300 | $16 300 | $0 | Vacant Land (Descanso Bay Gabriola Island) |
| 25 | 04-768-13919140 | $864 000 | $484 000 | $380 000 | Gabriola Island Terminal |
| 26 | 06-330-3906200 | $1 920 000 | $700 000 | $1 220 000 | Westview Powell River Terminal |
| 27 | 06-334-02600000 | $2 096 000 | $814 000 | $1 282 000 | Bear Cove Port Hardy Terminal |
| 28 | 06-336-08751002 | $2 132 000 | $1 522 000 | $610 000 | Campbell River Terminal |
| 29 | 06-502-00150100 | $1 053 000 | $268 000 | $785 000 | Alert Bay (JUR 502) Terminal |
| 30 | 06-563-02025000 | $1 120 000 | $208 000 | $912 000 | Port McNeill Terminal |
| 31 | 06-747-27150101 | $10 900 | $10 900 | $0 | Vacant Land (Saltery Bay) |
| 32 | 06-747-18951551 | $959 000 | $392 000 | $567 000 | Blubber Bay Texada Island Terminal |
| 33 | 06-747-27150100 | $2 803 000 | $1 423 000 | $1 380 000 | Saltery Bay Terminal |
| 34 | 06-771-27113951 | $5 400 | $5 400 | $0 | Vacant Land (Baynes Sound Denman Island) |
| 35 | 06-771-27113956 | $19 900 | $19 900 | $0 | Vacant Land (Buckley Bay) |
| 36 | 06-771-27113953 | $104 000 | $104 000 | $0 | Vacant Land (Buckley Bay) |
| 37 | 06-771-27113150 | $1 093 000 | $373 000 | $720 000 | Denman Island East Terminal |
| 38 | 06-771-27110150 | $1 076 000 | $373 000 | $703 000 | Hornby Island Terminal |
| 39 | 06-771-27113950 | $2 715 000 | $597 000 | $2 118 000 | Denman Island West Terminal |
| 40 | 06-771-27113955 | $2 877 000 | $634 000 | $2 243 000 | Buckley Bay Terminal |
| 41 | 06-771-27116150 | $6 046 000 | $2 881 000 | $3 165 000 | Little River Comox Terminal |
| 42 | 06-772-27388111 | $19 400 | $19 400 | $0 | Vacant Land (Quathiaski Cove Quadra Island) |
| 43 | 06-772-27388101 | $750 000 | $448 000 | $302 000 | Heriot Bay Quadra Island Terminal |
| 44 | 06-772-27388090 | $1 332 000 | $699 000 | $633 000 | Whaletown Cortes Island Terminal |
| 45 | 06-772-27388110 | $2 258 000 | $1 194 000 | $1 064 000 | Quathiaski Cove — Quadra Island Terminal |
| 46 | 06-772-16555050 | $4 416 000 | $369 000 | $4 047 000 | Lay-by Berth — Quadra Island |
| 47 | 06-785-27250701 | $2 500 | $2 500 | $0 | Vacant Land (Sointula Malcolm Island) |
| 48 | 06-785-14868501 | $5 800 | $5 800 | $0 | Vacant Land (Alert Bay Cormorant Island) |
| 49 | 06-785-27250700 | $1 002 500 | $47 500 | $955 000 | Sointula Malcolm Island Terminal |
| 50 | 06-785-27257150 | $811 800 | $25 800 | $786 000 | Sointula Terminal |
| 51 | 06-785-14868500 | $3 044 300 | $80 300 | $2 964 000 | Alert Bay (JUR 785) Terminal |
| 52 | 08-321-06719400 | $1 119 000 | $626 000 | $493 000 | Snug Cove Terminal |
| 53 | 08-328-010577002000 | $6 578 000 | $4 026 000 | $2 552 000 | Horseshoe Bay Terminal — Office |
| 54 | 08-328-010302100000 | $1 282 000 | $1 282 000 | $0 | Vacant Land (Horseshoe Bay) |
| 55 | 08-328-010302110000 | $48 400 | $48 400 | $0 | Vacant Land (Horseshoe Bay) |
| 56 | 08-328-010302115000 | $57 600 | $57 600 | $0 | Vacant Land (Horseshoe Bay) |
| 57 | 08-328-010302120000 | $478 000 | $478 000 | $0 | Vacant Land (Horseshoe Bay) |
| 58 | 08-328-010302125000 | $66 700 | $66 700 | $0 | Vacant Land (Horseshoe Bay) |
| 59 | 08-328-010302130000 | $7 400 | $7 400 | $0 | Vacant Land (Horseshoe Bay) |
| 60 | 08-328-010302135000 | $238 000 | $238 000 | $0 | Vacant Land (Horseshoe Bay) |
| 61 | 08-328-010302140000 | $29 700 | $29 700 | $0 | Vacant Land (Horseshoe Bay) |
| 62 | 08-328-010577001000 | $43 469 000 | $20 732 000 | $22 737 000 | Horseshoe Bay Terminal |
| 63 | 08-328-010577005000 | $31 700 | $31 700 | $0 | Vacant Land (Horseshoe Bay) |
| 64 | 08-328-010577006000 | $7 400 | $7 400 | $0 | Vacant Land (Horseshoe Bay) |
| 65 | 08-328-010577013000 | $13 200 | $13 200 | $0 | Vacant Land (Horseshoe Bay) |
| 66 | 08-328-010583006000 | $3 017 000 | $3 017 000 | $0 | Vacant Land (Horseshoe Bay) |
| 67 | 08-328-030092004005 | $64 700 | $64 700 | $0 | Vacant Land (Horseshoe Bay) |
| 68 | 08-328-030093010000 | $610 000 | $610 000 | $0 | Vacant Land (Horseshoe Bay) |
| 69 | 08-328-270008001000 | $19 700 | $19 700 | $0 | Vacant Land (Horseshoe Bay) |
| 70 | 08-328-270008002000 | $210 000 | $210 000 | $0 | Vacant Land (Horseshoe Bay) |
| 71 | 08-328-270008003000 | $143 000 | $143 000 | $0 | Vacant Land (Horseshoe Bay) |
| 72 | 08-328-270008015000 | $103 000 | $103 000 | $0 | Vacant Land (Horseshoe Bay) |
| 73 | 08-328-270008016000 | $48 100 | $48 100 | $0 | Vacant Land (Horseshoe Bay) |
| 74 | 08-328-270008017000 | $17 400 | $17 400 | $0 | Vacant Land (Horseshoe Bay) |
| 75 | 08-328-270008018000 | $18 600 | $18 600 | $0 | Vacant Land (Horseshoe Bay) |
| 76 | 08-328-270008020000 | $1 468 000 | $1 468 000 | $0 | Vacant Land (Horseshoe Bay) |
| 77 | 08-746-06606105 | $3 900 | $3 900 | $0 | Vacant Land (Earls Cove) |
| 78 | 08-746-06606077 | $54 000 | $54 000 | $0 | Vacant Land (Earls Cove) |
| 79 | 08-746-06873200 | $485 000 | $259 000 | $226 000 | Langdale Terminal |
| 80 | 08-746-06606000 | $1 171 000 | $725 000 | $446 000 | Earls Cove Terminal |
| 81 | 08-746-03717005 | $1 698 000 | $1 698 000 | $0 | Vacant Land (Langdale Terminal) |
| 82 | 08-746-06873100 | $8 038 000 | $2 357 000 | $5 681 000 | Langdale Terminal |
| 83 | 11-306-D410015000 | $122 058 000 | $54 328 000 | $67 730 000 | Tsawwassen Terminal |
| 84 | 24-749-03825750 | $1 562 400 | $4 400 | $1 558 000 | Ocean Falls Terminal |
| 85 | 24-749-08000259 | $1 200 | $1 200 | $0 | Vacant Land (Shearwater Denny Island) |
| 86 | 24-749-08000314 | $1 200 | $1 200 | $0 | Vacant Land (Bella Bella Terminal) |
| 87 | 24-749-08000874 | $1 200 | $1 200 | $0 | Vacant Land (McLoughlin Bay) |
| 88 | 24-749-08000316 | $1 200 | $1 200 | $0 | Vacant Land (Kliktsoatli Harbour Denny Island) |
| 89 | 24-749-03852100 | $832 800 | $800 | $832 000 | Shearwater Terminal |
| 90 | 24-749-08000226 | $872 800 | $800 | $872 000 | McLoughlin Bay Bella Bella Terminal |
| 91 | 24-749-04002300 | $981 800 | $800 | $981 000 | Bella Coola Terminal |
| 92 | 25-227-9000022000 | $1 322 000 | $1 054 000 | $268 000 | Prince Rupert Terminal |
| 93 | 25-227-9000024300 | $434 000 | $434 000 | $0 | Vacant Land (Prince Rupert Terminal) |
| 94 | 25-227-9000024100 | $1 966 000 | $710 000 | $1 256 000 | Prince Rupert Terminal |
| 95 | 25-529-03122855 | $16 200 | $16 200 | $0 | Vacant Land (Skidegate Inlet) |
| 96 | 25-529-03122600 | $166 100 | $25 100 | $141 000 | Kwuna Skidegate QCI Terminal |
| 97 | 25-529-03122850 | $531 100 | $96 100 | $435 000 | Skidegate QCI Terminal |
| 98 | 25-780-03808000 | $299 700 | $30 700 | $269 000 | Old Klemtu Terminal |
| 99 | 25-780-00244100 | $3 010 000 | $116 000 | $2 894 000 | New Klemtu Terminal |
| 100 | 25-750-03478150 | $61 600 | $1 900 | $59 700 | Alliford Bay QCI Terminal (PC01) |
| 101 | 25-750-03478150 | $670 400 | $18 400 | $652 000 | Alliford Bay QCI Terminal (PC06) |
[en. B.C. Reg. 232/2025, s. 4.]
(NAV CANADA)
Assessment Roll Designations and
Actual Value for the 2026 Taxation Year
| Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2026 Taxation Year | Column 3 Land Value for 2026 Taxation Year | Column 4 Improvement Value for 2026 Taxation Year | Column 5 Facility Name |
| 1 | 15-313-9700007240 | $2 782 000 | $249 000 | $2 533 000 | Abbotsford International |
| 2 | 11-306-D074920220 | $4 900 000 | $3 314 000 | $1 586 000 | Boundary Bay |
| 3 | 06-336-08707160 | $2 279 000 | $83 000 | $2 196 000 | Campbell River |
| 4 | 01-234-02101330 | $1 885 700 | $27 700 | $1 858 000 | Capital Inner Harbour |
| 5 | 21-201-03000330 | $306 400 | $42 400 | $264 000 | Castlegar |
| 6 | 22-205-01001080 | $653 600 | $14 600 | $639 000 | Cranbrook |
| 7 | 27-206-000010120 | $74 800 | $800 | $74 000 | Dawson Creek |
| 8 | 27-760-008246080 | $1 548 500 | $75 500 | $1 473 000 | Fort St. John |
| 9 | 19-217-09521001 | $3 034 000 | $484 000 | $2 550 000 | Kelowna |
| 10 | 04-768-02030203 | $851 000 | $163 000 | $688 000 | Nanaimo |
| 11 | 27-255-041805607 | $143 700 | $31 700 | $112 000 | Northern Rockies Regional |
| 12 | 17-222-17050430 | $247 900 | $21 900 | $226 000 | Penticton |
| 13 | 06-334-03001166 | $710 100 | $6 100 | $704 000 | Port Hardy |
| 14 | 26-226-9006300002 | $1 018 600 | $98 600 | $920 000 | Prince George |
| 15 | 25-478-7000901 | $830 700 | $28 700 | $802 000 | Smithers Airport |
| 16 | 01-332-22000012 | $3 987 000 | $444 000 | $3 543 000 | Victoria International (Capital Saanich North) |
| 17 | 11-320-R136467601 | $10 830 000 | $849 000 | $9 981 000 | YVR |
[Provisions relevant to the enactment of this regulation: Assessment Act, R.S.B.C. 1996, c. 20, s. 20.5.]
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