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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 9, 2024 by B.C. Reg. 277/2024]
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 2025 taxation year, as at December 31, 2024, 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.]
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 2025 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 2025 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 2025 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.]
Part 2 — Designated Restricted-Use Properties
Division 1 — British Columbia Ferry Services Inc.
Actual value for taxation years subsequent to 2025 — British Columbia Ferry Services Inc.
5 For a taxation year subsequent to the 2025 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.]
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 2025 — NAV CANADA
8 For a taxation year subsequent to the 2025 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.]
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. 277/2024, s. 4.]
(British Columbia Ferry Services Inc.)
Assessment Roll Designations and
Actual Value for the 2025 Taxation Year
| Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2025 Taxation Year | Column 3 Land Value for 2025 Taxation Year | Column 4 Improvement Value for 2025 Taxation Year | Column 5 Facility Name |
| 1 | 01-302-311834001 | $1 794 000 | $1 331 000 | $463 000 | Brentwood Bay Terminal |
| 2 | 01-332-21400001 | $919 600 | $898 000 | $21 600 | Quonset Hut in Works Yard |
| 3 | 01-332-21452010 | $61 091 000 | $30 610 000 | $30 481 000 | Swartz Bay Terminal |
| 4 | 01-764-08630020 | $215 000 | $215 000 | $0 | Vacant Land (Otter Bay Pender Terminal) |
| 5 | 01-764-01049030 | $414 300 | $369 000 | $45 300 | Vesuvius (Upland) Salt Spring Terminal |
| 6 | 01-764-12999239 | $1 111 000 | $322 000 | $789 000 | Lyall Harbour Saturna Terminal |
| 7 | 01-764-01800168 | $1 049 000 | $602 000 | $447 000 | Vesuvius Salt Spring Terminal |
| 8 | 01-764-02061001 | $1 976 000 | $1 451 000 | $525 000 | Sturdies Bay Galiano Terminal |
| 9 | 01-764-13039014 | $2 261 000 | $1 752 000 | $509 000 | Otter Bay Pender Terminal |
| 10 | 01-764-01800485 | $2 407 000 | $1 764 000 | $643 000 | Fulford Salt Spring Terminal |
| 11 | 01-764-05162064 | $3 809 000 | $2 689 000 | $1 120 000 | Village Bay Mayne Terminal |
| 12 | 01-764-00877005 | $4 944 000 | $3 663 000 | $1 281 000 | Long Harbour Salt Spring Terminal |
| 13 | 04-250-84746001 | $2 023 000 | $1 567 000 | $456 000 | Nanaimo Terminal |
| 14 | 04-250-16182640 | $22 438 000 | $10 165 000 | $12 273 000 | Duke Point Terminal |
| 15 | 04-250-89058000 | $31 517 000 | $13 797 000 | $17 720 000 | Departure Bay Terminal |
| 16 | 04-315-13978000 | $748 000 | $511 000 | $237 000 | Crofton Terminal |
| 17 | 04-315-17994000 | $744 000 | $423 000 | $321 000 | Chemainus Terminal |
| 18 | 04-765-04586001 | $4 400 | $4 400 | $0 | Vacant Land (Preedy Harbour Thetis Island) |
| 19 | 04-765-04587001 | $5 100 | $5 100 | $0 | Vacant Land (Telegraph Harbour Penelakut Island) |
| 20 | 04-765-18464011 | $8 200 | $8 200 | $0 | Vacant Land (Mill Bay) |
| 21 | 04-765-04586000 | $862 000 | $343 000 | $519 000 | Thetis Island Terminal |
| 22 | 04-765-04587000 | $687 000 | $424 000 | $263 000 | Kuper Island Terminal |
| 23 | 04-765-18464010 | $962 000 | $531 000 | $431 000 | Mill Bay Terminal |
| 24 | 04-768-13919141 | $16 300 | $16 300 | $0 | Vacant Land (Descanso Bay Gabriola Island) |
| 25 | 04-768-13919140 | $861 000 | $482 000 | $379 000 | Gabriola Island Terminal |
| 26 | 06-330-3906200 | $1 898 000 | $685 000 | $1 213 000 | Westview Powell River Terminal |
| 27 | 06-334-02600000 | $2 050 000 | $788 000 | $1 262 000 | Bear Cove Port Hardy Terminal |
| 28 | 06-336-08751002 | $2 050 000 | $1 462 000 | $588 000 | Campbell River Terminal |
| 29 | 06-502-00150100 | $1 017 000 | $256 000 | $761 000 | Alert Bay (JUR 502) Terminal |
| 30 | 06-563-02025000 | $1 121 000 | $204 000 | $917 000 | Port McNeill Terminal |
| 31 | 06-747-27150101 | $10 800 | $10 800 | $0 | Vacant Land (Saltery Bay) |
| 32 | 06-747-18951551 | $961 000 | $387 000 | $574 000 | Blubber Bay Texada Island Terminal |
| 33 | 06-747-27150100 | $2 766 000 | $1 404 000 | $1 362 000 | Saltery Bay Terminal |
| 34 | 06-771-27113951 | $5 000 | $5 000 | $0 | Vacant Land (Baynes Sound Denman Island) |
| 35 | 06-771-27113956 | $18 500 | $18 500 | $0 | Vacant Land (Buckley Bay) |
| 36 | 06-771-27113953 | $96 400 | $96 400 | $0 | Vacant Land (Buckley Bay) |
| 37 | 06-771-27113150 | $1 018 000 | $346 000 | $672 000 | Denman Island East Terminal |
| 38 | 06-771-27110150 | $1 002 000 | $346 000 | $656 000 | Hornby Island Terminal |
| 39 | 06-771-27113950 | $2 534 000 | $553 000 | $1 981 000 | Denman Island West Terminal |
| 40 | 06-771-27113955 | $2 711 000 | $587 000 | $2 124 000 | Buckley Bay Terminal |
| 41 | 06-771-27116150 | $5 635 000 | $2 668 000 | $2 967 000 | Little River Comox Terminal |
| 42 | 06-772-27388111 | $18 900 | $18 900 | $0 | Vacant Land (Quathiaski Cove Quadra Island) |
| 43 | 06-772-27388101 | $732 000 | $437 000 | $295 000 | Heriot Bay Quadra Island Terminal |
| 44 | 06-772-27388090 | $1 301 000 | $681 000 | $620 000 | Whaletown Cortes Island Terminal |
| 45 | 06-772-27388110 | $2 228 000 | $1 163 000 | $1 065 000 | Quathiaski Cove — Quadra Island Terminal |
| 46 | 06-772-16555050 | $4 597 000 | $360 000 | $4 237 000 | Lay-by berth — Quadra Island |
| 47 | 06-785-27250701 | $2 500 | $2 500 | $0 | Vacant Land (Sointula Malcolm Island) |
| 48 | 06-785-14868501 | $5 700 | $5 700 | $0 | Vacant Land (Alert Bay Cormorant Island) |
| 49 | 06-785-27250700 | $1 004 300 | $46 300 | $958 000 | Sointula Malcolm Island Terminal |
| 50 | 06-785-27257150 | $790 200 | $25 200 | $765 000 | Sointula Terminal |
| 51 | 06-785-14868500 | $2 963 200 | $78 200 | $2 885 000 | Alert Bay (JUR 785) Terminal |
| 52 | 08-321-06719400 | $1 141 000 | $638 000 | $503 000 | Snug Cove Terminal |
| 53 | 08-328-010577002000 | $6 811 000 | $4 153 000 | $2 658 000 | Horseshoe Bay Terminal — Office |
| 54 | 08-328-010302100000 | $1 323 000 | $1 323 000 | $0 | Vacant Land (Horseshoe Bay) |
| 55 | 08-328-010302110000 | $50 000 | $50 000 | $0 | Vacant Land (Horseshoe Bay) |
| 56 | 08-328-010302115000 | $59 500 | $59 500 | $0 | Vacant Land (Horseshoe Bay) |
| 57 | 08-328-010302120000 | $494 000 | $494 000 | $0 | Vacant Land (Horseshoe Bay) |
| 58 | 08-328-010302125000 | $68 900 | $68 900 | $0 | Vacant Land (Horseshoe Bay) |
| 59 | 08-328-010302130000 | $7 700 | $7 700 | $0 | Vacant Land (Horseshoe Bay) |
| 60 | 08-328-010302135000 | $246 000 | $246 000 | $0 | Vacant Land (Horseshoe Bay) |
| 61 | 08-328-010302140000 | $30 700 | $30 700 | $0 | Vacant Land (Horseshoe Bay) |
| 62 | 08-328-010577001000 | $45 058 000 | $21 385 000 | $23 673 000 | Horseshoe Bay Terminal |
| 63 | 08-328-010577005000 | $32 800 | $32 800 | $0 | Vacant Land (Horseshoe Bay) |
| 64 | 08-328-010577006000 | $7 700 | $7 700 | $0 | Vacant Land (Horseshoe Bay) |
| 65 | 08-328-010577013000 | $13 700 | $13 700 | $0 | Vacant Land (Horseshoe Bay) |
| 66 | 08-328-010583006000 | $3 112 000 | $3 112 000 | $0 | Vacant Land (Horseshoe Bay) |
| 67 | 08-328-030092004005 | $66 800 | $66 800 | $0 | Vacant Land (Horseshoe Bay) |
| 68 | 08-328-030093010000 | $630 000 | $630 000 | $0 | Vacant Land (Horseshoe Bay) |
| 69 | 08-328-270008001000 | $20 400 | $20 400 | $0 | Vacant Land (Horseshoe Bay) |
| 70 | 08-328-270008002000 | $217 000 | $217 000 | $0 | Vacant Land (Horseshoe Bay) |
| 71 | 08-328-270008003000 | $148 000 | $148 000 | $0 | Vacant Land (Horseshoe Bay) |
| 72 | 08-328-270008015000 | $107 000 | $107 000 | $0 | Vacant Land (Horseshoe Bay) |
| 73 | 08-328-270008016000 | $49 700 | $49 700 | $0 | Vacant Land (Horseshoe Bay) |
| 74 | 08-328-270008017000 | $18 000 | $18 000 | $0 | Vacant Land (Horseshoe Bay) |
| 75 | 08-328-270008018000 | $19 200 | $19 200 | $0 | Vacant Land (Horseshoe Bay) |
| 76 | 08-328-270008020000 | $1 515 000 | $1 515 000 | $0 | Vacant Land (Horseshoe Bay) |
| 77 | 08-746-06606105 | $3 900 | $3 900 | $0 | Vacant Land (Earls Cove) |
| 78 | 08-746-06606077 | $53 800 | $53 800 | $0 | Vacant Land (Earls Cove) |
| 79 | 08-746-06873200 | $485 000 | $258 000 | $227 000 | Langdale Terminal |
| 80 | 08-746-06606000 | $1 166 000 | $722 000 | $444 000 | Earls Cove Terminal |
| 81 | 08-746-03717005 | $1 690 000 | $1 690 000 | $0 | Vacant Land (Langdale Terminal) |
| 82 | 08-746-06873100 | $8 098 000 | $2 346 000 | $5 752 000 | Langdale Terminal |
| 83 | 11-306-D410015000 | $138 004 000 | $60 831 000 | $77 173 000 | Tsawwassen Terminal |
| 84 | 24-749-03825750 | $1 308 600 | $3 600 | $1 305 000 | Ocean Falls Terminal |
| 85 | 24-749-08000259 | $1 000 | $1 000 | $0 | Vacant Land (Shearwater Denny Island) |
| 86 | 24-749-08000314 | $1 000 | $1 000 | $0 | Vacant Land (Bella Bella Terminal) |
| 87 | 24-749-08000874 | $1 000 | $1 000 | $0 | Vacant Land (McLoughlin Bay) |
| 88 | 24-749-08000316 | $1 000 | $1 000 | $0 | Vacant Land (Kliktsoatli Harbour Denny Island) |
| 89 | 24-749-03852100 | $727 700 | $700 | $727 000 | Shearwater Terminal |
| 90 | 24-749-08000226 | $728 700 | $700 | $728 000 | McLoughlin Bay Bella Bella Terminal |
| 91 | 24-749-04002300 | $829 700 | $700 | $829 000 | Bella Coola Terminal |
| 92 | 25-227-9000022000 | $1 303 000 | $1 037 000 | $266 000 | Prince Rupert Terminal |
| 93 | 25-227-9000024300 | $427 000 | $427 000 | $0 | Vacant Land (Prince Rupert Terminal) |
| 94 | 25-227-9000024100 | $1 945 000 | $699 000 | $1 246 000 | Prince Rupert Terminal |
| 95 | 25-529-03122855 | $15 900 | $15 900 | $0 | Vacant Land (Skidegate Inlet) |
| 96 | 25-529-03122600 | $162 500 | $24 500 | $138 000 | Kwuna Skidegate QCI Terminal |
| 97 | 25-529-03122850 | $525 800 | $93 800 | $432 000 | Skidegate QCI Terminal |
| 98 | 25-780-03808000 | $291 900 | $29 900 | $262 000 | Old Klemtu Terminal |
| 99 | 25-780-00244100 | $2 957 000 | $113 000 | $2 844 000 | New Klemtu Terminal |
| 100 | 25-750-03478150 | $57 200 | $1 800 | $55 400 | Alliford Bay QCI Terminal (PC01) |
| 101 | 25-750-03478150 | $645 700 | $17 700 | $628 000 | Alliford Bay QCI Terminal (PC06) |
[en. B.C. Reg. 277/2024, s. 4.]
(NAV CANADA)
Assessment Roll Designations and
Actual Value for the 2025 Taxation Year
| Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2025 Taxation Year | Column 3 Land Value for 2025 Taxation Year | Column 4 Improvement Value for 2025 Taxation Year | Column 5 Facility Name |
| 1 | 15-313-9700007240 | $2 841 000 | $2 586 000 | $255 000 | Abbotsford International |
| 2 | 11-306-D074920220 | $5 487 000 | $3 711 000 | $1 776 000 | Boundary Bay |
| 3 | 06-336-08707160 | $2 188 800 | $79 800 | $2 109 000 | Campbell River |
| 4 | 01-234-02101330 | $1 911 100 | $28 100 | $1 883 000 | Capital Inner Harbour |
| 5 | 21-201-03000330 | $301 700 | $41 700 | $260 000 | Castlegar |
| 6 | 22-205-01001080 | $617 800 | $13 800 | $604 000 | Cranbrook |
| 7 | 27-206-000010120 | $73 200 | $800 | $72 400 | Dawson Creek |
| 8 | 27-760-008246080 | $1 500 200 | $73 200 | $1 427 000 | Fort St. John |
| 9 | 19-217-09521001 | $3 009 000 | $480 000 | $2 529 000 | Kelowna |
| 10 | 04-768-02030203 | $848 000 | $163 000 | $685 000 | Nanaimo |
| 11 | 27-255-041805607 | $143 700 | $31 700 | $112 000 | Northern Rockies Regional |
| 12 | 17-222-17050430 | $250 100 | $22 100 | $228 000 | Penticton |
| 13 | 06-334-03001166 | $688 000 | $6 000 | $682 000 | Port Hardy |
| 14 | 26-226-9006300002 | $974 500 | $93 500 | $881 000 | Prince George |
| 15 | 25-478-7000901 | $782 000 | $27 000 | $755 000 | Smithers Airport |
| 16 | 01-332-22000012 | $2 888 000 | $446 000 | $2 442 000 | Victoria International (Capital Saanich North) |
| 17 | 11-320-R136467601 | $11 592 000 | $909 000 | $10 683 000 | 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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