Section 1.1 BEFORE repealed by B.C. Reg 71/2017, effective March 1, 2017.
Continuing effect of application to defer payment — section 11 (5) (seasonal crops)
1.1 (1) For the purposes of section 11 (5) of the Act, if an application has been made and an extension of time is granted for a tax year,
(a) the application may be regarded by the Surveyor of Taxes as an application for relief under section 11 (5) of the Act for subsequent tax years as well, and
(b) the facts asserted in the application may be regarded by the Surveyor of Taxes as correctly stating the circumstances of the owner of the land in the subsequent tax years without further verification unless the Surveyor of Taxes has reason to believe that those circumstances have changed.
(2) If an owner of farm land has made an application under section 11 (5) of the Act and the circumstances stated in the application change, the owner must report those changes of circumstances to the Surveyor of Taxes promptly.
[en. B.C. Reg. 346/99.]
Section 5 (2) BEFORE amended by B.C. Reg 112/2010, effective May 1, 2010.
(2) For fees in subsection (1) (a) and (b), a further operator fee of $1.50, plus any G.S.T. applicable to the operator fee, may be charged for any transaction done by electronic means from a location outside a government office or at a government office by a person who is not a government employee.
Section 4 (1) (c) BEFORE Repealed by B.C. Reg 71/2017, effective March 1, 2017.
(c) for each folio search conducted by a government employee located at the Surveyor of Taxes' office or at a government agent office, the fee is $20;
Section 5 BEFORE re-enacted by B.C. Reg 111/2010, effective April 29, 2010.
Variable tax rate — general
5 For the purpose of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2009 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2009 and subsequent years $ |
| Residential | 0.52 |
| Utilities | 4.16 |
| Supportive housing | 0.10 |
| Major industry | 4.42 |
| Light industry | 2.92 |
| Business and other | 2.92 |
| Managed forest land | 0.45 |
| Recreational property/non-profit organization | 1.05 |
| Farm | 0.51 |
[en. B.C. Reg. 160/2009.]
Section 5 BEFORE re-enacted by BC Reg 79/2011, effective April 29, 2011.
Variable tax rate — general
5 For the purpose of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2010 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2010 and subsequent years $ |
| Residential | 0.52 |
| Utilities | 4.10 |
| Supportive housing | 0.10 |
| Major industry | 4.77 |
| Light industry | 2.78 |
| Business and other | 2.78 |
| Managed forest land | 0.41 |
| Recreational property/non-profit organization | 0.96 |
| Farm | 0.51 |
[en. B.C. Reg. 111/2010.]
Section 5 BEFORE re-enacted by BC Reg 99/2012, effective May 1, 2012.
Variable tax rate — general
5 For the purpose of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2011 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2011 and subsequent years $ |
| Residential | 0.52 |
| Utilities | 3.95 |
| Supportive housing | 0.10 |
| Major industry | 4.84 |
| Light industry | 2.87 |
| Business and other | 2.87 |
| Managed forest land | 0.46 |
| Recreational property/non-profit organization | 0.88 |
| Farm | 0.51 |
[en. B.C. Reg. 79/2011.]
Section 5 BEFORE re-enacted by B.C. Reg 176/2013, effective April 15, 2013.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2012 and each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2012 and subsequent years $ |
| Residential | 0.53 |
| Utilities | 4.00 |
| Supportive housing | 0.10 |
| Major industry | 4.97 |
| Light industry | 2.87 |
| Business and other | 2.87 |
| Managed forest land | 0.51 |
| Recreational property/non-profit organization | 0.89 |
| Farm | 0.52 |
[en. B.C. Reg. 99/2012, s. 1.]
Section 5 BEFORE re-enacted by BC Reg 69/2014, effective April 17, 2014.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2013 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | ||
| Column 1 Class | Column 2 Rate for 2013 and subsequent years $ | |
| 1 | Residential | 0.55 |
| 2 | Utilities | 3.96 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 5.11 |
| 5 | Light industry | 2.92 |
| 6 | Business and other | 2.92 |
| 7 | Managed forest land | 0.53 |
| 8 | Recreational property/non-profit organization | 0.92 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 176/2013, Sch. s. 1.]
Section 5 BEFORE re-enacted by BC Reg 63/2015, effective May 1, 2015.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2014 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | ||
| Column 1 Class | Column 2 Rate for 2014 and subsequent years $ | |
| 1 | Residential | 0.56 |
| 2 | Utilities | 3.82 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 5.34 |
| 5 | Light industry | 2.91 |
| 6 | Business and other | 2.91 |
| 7 | Managed forest land | 0.56 |
| 8 | Recreational property/non-profit organization | 0.94 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 69/2014.]
Section 5 BEFORE re-enacted by BC Reg 103/2016, effective May 3, 2016.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2015 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | ||
| Column 1 Class | Column 2 Rate for 2015 and subsequent years $ | |
| 1 | Residential | 0.57 |
| 2 | Utilities | 3.86 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 5.50 |
| 5 | Light industry | 2.92 |
| 6 | Business and other | 2.92 |
| 7 | Managed forest land | 0.52 |
| 8 | Recreational property/Non-profit organization | 0.96 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 63/2015.]
Section 5 BEFORE re-enacted by BC Reg 141/2017, effective April 10, 2017.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2016 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2016 and subsequent years $ | |
| 1 | Residential | 0.56 |
| 2 | Utilities | 3.83 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 5.70 |
| 5 | Light industry | 2.88 |
| 6 | Business and other | 2.88 |
| 7 | Managed forest land | 0.49 |
| 8 | Recreational property/Non-profit organization | 0.94 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 103/2016.]
Section 5 BEFORE re-enacted by BC Reg 85/2018, effective April 20, 2018.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2017 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2017 and subsequent years $ | |
| 1 | Residential | 0.54 |
| 2 | Utilities | 3.87 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.00 |
| 5 | Light industry | 2.95 |
| 6 | Business and other | 2.95 |
| 7 | Managed forest land | 0.45 |
| 8 | Recreational property/Non-profit organization | 0.93 |
| 9 | Farm | 0.53 |
[en. B.C. Reg. 141/2017.]
Section 5 BEFORE re-enacted by BC Reg 89/2019, effective April 15, 2019.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2018 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2018 and subsequent years $ | |
| 1 | Residential | 0.50 |
| 2 | Utilities | 3.93 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.20 |
| 5 | Light industry | 2.84 |
| 6 | Business and other | 2.84 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.91 |
| 9 | Farm | 0.54 |
[en. B.C. Reg. 85/2018.]
Section 5 BEFORE re-enacted by BC Reg 87/2020, effective April 22, 2020.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2019 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2019 and subsequent years ($) | |
| 1 | Residential | 0.47 |
| 2 | Utilities | 3.94 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.51 |
| 5 | Light industry | 2.75 |
| 6 | Business and other | 2.75 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.90 |
| 9 | Farm | 0.55 |
[en. B.C. Reg. 89/2019.]
Section 5 BEFORE re-enacted by BC Reg 104/2021, effective April 1, 2021.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2020 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2020 and subsequent years ($) | |
| 1 | Residential | 0.47 |
| 2 | Utilities | 3.83 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.77 |
| 5 | Light industry | 2.72 |
| 6 | Business and other | 2.72 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.89 |
| 9 | Farm | 0.55 |
[en. B.C. Reg. 87/2020.]
Section 5 BEFORE re-enacted by BC Reg 102/2022, effective April 11, 2022.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2021 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2021 and subsequent years ($) |
| 1 | Residential | 0.45 |
| 2 | Utilities | 3.80 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.92 |
| 5 | Light industry | 2.79 |
| 6 | Business and other | 2.79 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.88 |
| 9 | Farm | 0.54 |
[en. B.C. Reg. 104/2021.]
Section 5 BEFORE re-enacted by B.C. Reg 101/2023, effective April 11, 2023.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2022 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2022 and subsequent years ($) |
| 1 | Residential | 0.36 |
| 2 | Utilities | 3.77 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.09 |
| 5 | Light industry | 2.56 |
| 6 | Business and other | 2.56 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.78 |
| 9 | Farm | 0.55 |
[en. B.C. Reg. 102/2022.]
Section 5 BEFORE re-enacted by B.C. Reg 67/2024, effective March 18, 2024.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2023 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2023 and subsequent years ($) |
| 1 | Residential | 0.34 |
| 2 | Utilities | 3.75 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.49 |
| 5 | Light industry | 2.49 |
| 6 | Business and other | 2.49 |
| 7 | Managed forest land | 0.47 |
| 8 | Recreational property/Non-profit organization | 0.74 |
| 9 | Farm | 0.57 |
[en. B.C. Reg. 101/2023.]
Section 5 BEFORE re-enacted by B.C. Reg 53/2025, effective April 14, 2025.
Variable tax rate — general
5 For the purposes of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2024 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2024 and subsequent years ($) |
| 1 | Residential | 0.36 |
| 2 | Utilities | 3.62 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.50 |
| 5 | Light industry | 2.43 |
| 6 | Business and other | 2.43 |
| 7 | Managed forest land | 0.45 |
| 8 | Recreational property/Non-profit organization | 0.78 |
| 9 | Farm | 0.57 |
[en. B.C. Reg. 67/2024.]
Section 6 BEFORE re-enacted by B.C. Reg 111/2010, effective April 29, 2010.
Variable tax rate — Peace River Regional District
6 For the purpose of section 20 of the Act, in the Peace River Regional District, the tax rates for 2009 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2009 and subsequent years $ |
| Residential | 0.52 |
| Utilities | 4.92 |
| Supportive housing | 0.10 |
| Major industry | 5.18 |
| Light industry | 3.68 |
| Business and other | 2.92 |
| Managed forest land | 0.45 |
| Recreational property/non-profit organization | 1.05 |
| Farm | 0.51 |
[en. B.C. Reg. 160/2009.]
Section 6 BEFORE re-enacted by BC Reg 79/2011, effective April 29, 2011.
Variable tax rate — Peace River Regional District
6 For the purpose of section 20 of the Act, in the Peace River Regional District, the tax rates for 2010 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2010 and subsequent years $ |
| Residential | 0.52 |
| Utilities | 4.83 |
| Supportive housing | 0.10 |
| Major industry | 5.50 |
| Light industry | 3.51 |
| Business and other | 2.78 |
| Managed forest land | 0.41 |
| Recreational property/non-profit organization | 0.96 |
| Farm | 0.51 |
[en. B.C. Reg. 111/2010.]
Section 6 BEFORE re-enacted by BC Reg 99/2012, effective May 1, 2012.
Variable tax rate — Peace River Regional District
6 For the purpose of section 20 of the Act, in the Peace River Regional District, the tax rates for 2011 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2011 and subsequent years $ |
| Residential | 0.52 |
| Utilities | 4.62 |
| Supportive housing | 0.10 |
| Major industry | 5.51 |
| Light industry | 3.54 |
| Business and other | 2.87 |
| Managed forest land | 0.46 |
| Recreational property/non-profit organization | 0.88 |
| Farm | 0.51 |
[en. B.C. Reg. 79/2011.]
Section 6 BEFORE re-enacted by BC Reg 176/2013, effective April 15, 2013.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2012 and each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | |
| Column 1 Class | Column 2 Rate for 2012 and subsequent years $ |
| Residential | 0.53 |
| Utilities | 4.60 |
| Supportive housing | 0.10 |
| Major industry | 5.57 |
| Light industry | 3.47 |
| Business and other | 2.87 |
| Managed forest land | 0.51 |
| Recreational property/non-profit organization | 0.89 |
| Farm | 0.52 |
[en. B.C. Reg. 99/2012, s. 1.]
Section 6 BEFORE re-enacted by BC Reg 69/2014, effective April 17, 2014.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2013 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | ||
| Column 1 Class | Column 2 Rate for 2013 and subsequent years $ | |
| 1 | Residential | 0.55 |
| 2 | Utilities | 4.51 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 5.66 |
| 5 | Light industry | 3.47 |
| 6 | Business and other | 2.92 |
| 7 | Managed forest land | 0.53 |
| 8 | Recreational property/non-profit organization | 0.92 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 176/2013, Sch. s. 1.]
Section 6 BEFORE re-enacted by BC Reg 63/2015, effective May 1, 2015.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2014 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | ||
| Column 1 Class | Column 2 Rate for 2014 and subsequent years $ | |
| 1 | Residential | 0.56 |
| 2 | Utilities | 4.34 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 5.86 |
| 5 | Light industry | 3.43 |
| 6 | Business and other | 2.91 |
| 7 | Managed forest land | 0.56 |
| 8 | Recreational property/non-profit organization | 0.94 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 69/2014.]
Section 6 BEFORE re-enacted by BC Reg 103/2016, effective May 3, 2016.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2015 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
| Table | ||
| Column 1 Class | Column 2 Rate for 2015 and subsequent years $ | |
| 1 | Residential | 0.57 |
| 2 | Utilities | 4.35 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 5.99 |
| 5 | Light industry | 3.41 |
| 6 | Business and other | 2.92 |
| 7 | Managed forest land | 0.52 |
| 8 | Recreational property/Non-profit organization | 0.96 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 63/2015.]
Section 6 BEFORE re-enacted by BC Reg 141/2017, effective April 10, 2017.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2016 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2016 and subsequent years $ | |
| 1 | Residential | 0.56 |
| 2 | Utilities | 4.30 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.17 |
| 5 | Light industry | 3.35 |
| 6 | Business and other | 2.88 |
| 7 | Managed forest land | 0.49 |
| 8 | Recreational property/Non-profit organization | 0.94 |
| 9 | Farm | 0.52 |
[en. B.C. Reg. 103/2016.]
Section 6 BEFORE re-enacted by BC Reg 85/2018, effective April 20, 2018.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2017 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2017 and subsequent years $ | |
| 1 | Residential | 0.54 |
| 2 | Utilities | 4.32 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.45 |
| 5 | Light industry | 3.40 |
| 6 | Business and other | 2.95 |
| 7 | Managed forest land | 0.45 |
| 8 | Recreational property/Non-profit organization | 0.93 |
| 9 | Farm | 0.53 |
[en. B.C. Reg. 141/2017.]
Section 6 BEFORE re-enacted by BC Reg 89/2019, effective April 15, 2019.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2018 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2018 and subsequent years $ | |
| 1 | Residential | 0.50 |
| 2 | Utilities | 4.37 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.64 |
| 5 | Light industry | 3.28 |
| 6 | Business and other | 2.84 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.91 |
| 9 | Farm | 0.54 |
[en. B.C. Reg. 85/2018.]
Section 6 BEFORE re-enacted by BC Reg 87/2020, effective April 22, 2020.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2019 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2019 and subsequent years ($) | |
| 1 | Residential | 0.47 |
| 2 | Utilities | 4.35 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 6.92 |
| 5 | Light industry | 3.16 |
| 6 | Business and other | 2.75 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.90 |
| 9 | Farm | 0.55 |
[en. B.C. Reg. 89/2019.]
Section 6 BEFORE re-enacted by BC Reg 104/2021, effective April 1, 2021.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2020 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Column 1 Class | Column 2 Rate for 2020 and subsequent years ($) | |
| 1 | Residential | 0.47 |
| 2 | Utilities | 4.20 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.14 |
| 5 | Light industry | 3.09 |
| 6 | Business and other | 2.72 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.89 |
| 9 | Farm | 0.55 |
[en. B.C. Reg. 87/2020.]
Section 6 BEFORE re-enacted by BC Reg 102/2022, effective April 11, 2022.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2021 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2021 and subsequent years ($) |
| 1 | Residential | 0.45 |
| 2 | Utilities | 4.17 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.29 |
| 5 | Light industry | 3.16 |
| 6 | Business and other | 2.79 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.88 |
| 9 | Farm | 0.54 |
[en. B.C. Reg. 104/2021.]
Section 6 BEFORE re-enacted by BC Reg 101/2023, effective April 11, 2023.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2022 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2022 and subsequent years ($) |
| 1 | Residential | 0.36 |
| 2 | Utilities | 4.12 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.44 |
| 5 | Light industry | 2.91 |
| 6 | Business and other | 2.56 |
| 7 | Managed forest land | 0.46 |
| 8 | Recreational property/Non-profit organization | 0.78 |
| 9 | Farm | 0.55 |
[en. B.C. Reg. 102/2022.]
Section 6 BEFORE re-enacted by B.C. Reg 67/2024, effective March 18, 2024.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2023 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2023 and subsequent years ($) |
| 1 | Residential | 0.34 |
| 2 | Utilities | 4.07 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.81 |
| 5 | Light industry | 2.81 |
| 6 | Business and other | 2.49 |
| 7 | Managed forest land | 0.47 |
| 8 | Recreational property/Non-profit organization | 0.74 |
| 9 | Farm | 0.57 |
[en. B.C. Reg. 101/2023.]
Section 6 BEFORE re-enacted by B.C. Reg 53/2025, effective April 14, 2025.
Variable tax rate — Peace River Regional District
6 For the purposes of section 20 of the Act, in the Peace River Regional District, the tax rates for 2024 and subsequent tax years are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out opposite in column 1:
Table
| Item | Column 1 Class | Column 2 Rate for 2024 and subsequent years ($) |
| 1 | Residential | 0.36 |
| 2 | Utilities | 3.92 |
| 3 | Supportive housing | 0.10 |
| 4 | Major industry | 7.80 |
| 5 | Light industry | 2.73 |
| 6 | Business and other | 2.43 |
| 7 | Managed forest land | 0.45 |
| 8 | Recreational property/Non-profit organization | 0.78 |
| 9 | Farm | 0.57 |
[en. B.C. Reg. 67/2024.]