Interpretation

0.1   In this regulation, "gathering pipeline" means a pipeline used for the transportation of

(a) natural gas from a well-head to the intake valve at a scrubbing, processing or refining plant which precedes the transfer of gas to a transmission line or a distribution line, or

(b) petroleum or a petroleum product from a well-head to the intake valve at a refining, processing or storage facility which precedes transfer of the petroleum or petroleum product to a transportation line.

[en. B.C. Reg. 449/2003, s. 1.]

Class 1 — residential

1   (1) Class 1 property shall include only:

(a) land or improvements, or both, used for residential purposes, including single family residences, duplexes, multi-family residences, apartments, condominiums, manufactured homes, nursing homes, rest homes, summer and seasonal dwellings, bunkhouses, cookhouses and ancillary improvements compatible with and used in conjunction with any of the above, but not including

(i) hotels or motels other than the portion of the hotel or motel building occupied by the owner or manager as that person's residence,

(ii) land or improvements or both that are owned by the Crown in right of Canada or the Province, or by an agent of either, and are used for the purposes of

(A) a penitentiary or correctional centre,

(B) a provincial mental health facility as defined in the Mental Health Act, or

(C) a hospital for the care of the mentally or physically handicapped,

(iii) a strata accommodation property except, subject to subparagraph (iii.1), if

(A) the owner of the strata accommodation property has the right to use the property for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed,

(B) either

(I) the owner exercises the owner's right to use that property, or

(II) in respect of more than 50% of the strata accommodation properties in the strata plan or contiguous strata plans, the owners exercise their right to use their property

for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed, and

(C) the owner of that property supplies the information as required under section 11 in respect of the property,

the property is included in class 1 but not in respect of that part of a year equal to the number of days, if any, by which the number of days reported under section 11 (a) for the property exceeds 36 days,

(iii.1) a strata accommodation property in a strata plan or contiguous strata plans that is owned by an owner or, if the owner is a corporation, any affiliate of the owner, if the owner and any affiliates of the owner own more than 14 strata accommodation properties in the strata plan or contiguous strata plans,

(iii.2) a leasehold accommodation property except, subject to subparagraphs (iii.3) and (iii.4), if

(A) in respect of each leasehold unit in the leasehold accommodation property, the lessee of the leasehold unit has the right to use the property for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed,

(B) in respect of more than 50% of the leasehold units in the leasehold accommodation property, the lessees exercise their right to use their property for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed, and

(C) the owner of that property supplies the information as required under section 13 in respect of the property,

the property is included in class 1 but not in respect of that part of a year equal to the number of days, if any, by which the average of the number of days reported under section 13 (c) for accommodation units in the property exceeds 36 days,

(iii.3) a leasehold accommodation property if a lessee and, if the lessee is a corporation, any affiliate of the lessee, lease more than 14 leasehold units in the leasehold accommodation property,

(iii.4) a leasehold accommodation property if the property has more than 15 accommodation units that are not leasehold units, and

(iv) in respect of a single family residence that is the principal residence of the owner or manager,

(A) rooms within the residence that are offered for rent or rented by the owner or manager as bed and breakfast accommodation

(I) for periods of less than 7 days, and

(II) for at least 50% of the 12-month period ending on October 31 of the year previous to the taxation year for which the assessment roll is completed,

other than that area equivalent to 3 times the average room size of all the rooms within the residence that are offered for rent or rented by the owner or manager as bed and breakfast accommodation, and

(B) the proportion of the common area of the residence that the area of the rooms described in clause (A) and not included in this class is of the total area of the residence;

(b) improvements on land classified as a farm under section 23 (2) of the Assessment Act and used in connection with the farm operation, including the farm residence and outbuildings;

(c) land which has no present use and which is neither specifically zoned nor held for business, commercial or industrial purposes, except that

(i) if land is included in Class 9, it is not included in Class 1, and

(ii) if

(A) a zoning bylaw under section 479 or 482 of the Local Government Act or under section 565 or 565.1 of the Vancouver Charter, a phased development agreement under section 516 of the Local Government Act, an official development plan under section 562 of the Vancouver Charter, a covenant under section 219 of the Land Title Act, or a land use contract under the Local Government Act applies to the land, and

(B) the bylaw, agreement, plan, covenant or contract, either itself or, if more than one applies, read together, permits a specified portion, or a percentage, of the land to be used for residential purposes but does not permit that portion or percentage to be used for business, commercial or industrial purposes, other than a home occupation or bed and breakfast use in conjunction with a single family residence that is the principal residence of the owner or manager,

only that portion or percentage is included in Class 1;

(d) land or improvements, or both, used for child daycare purposes, including group daycares, preschools, special needs daycares, family daycares, out of school care, residential care, emergency care and child minding, as defined in the Community Care Facility Act or regulations to that Act.

(2) For the purposes of subsection (1) (a) (iv) and (c), "single family residence" includes

(a) a single family dwelling,

(b) a single family dwelling in a duplex, an apartment building or a condominium complex, and

(c) a manufactured home.

[am. B.C. Regs. 220/86; 348/87; 402/93; 474/94; 485/95; 67/2001; 340/2004, s. (a); 560/2004; 221/2007, s. 1; 297/2008, Sch., s. 1; 275/2009, s. 2; 323/2010; 344/2010; 138/2012, s. (b); 117/2018, s. 18; 64/2021, s. 3.]

Class 2 — utilities

2   Class 2 property includes only

(a) land or improvements used or held as track in place, right of way or a bridge for the purposes of, or for purposes ancillary to, the business of transportation by railway, and

(b) land or improvements used or held for the purposes of, or for purposes ancillary to, the business of

(i) transportation, transmission or distribution by pipeline,

(ii) telecommunications, including transmission of messages by means of electric currents or signals for compensation,

(iii) generation, transmission or distribution of electricity, or

(iv) receiving, transmission and distribution of closed circuit television,

except that part of land or improvements

(c) included in Classes 1, 4 or 8,

(c.1) used as a gathering pipeline,

(d) used as an office, retail sales outlet, administration building or for an ancillary purpose, or

(e) used for a purpose other than a purpose described in paragraphs (a) or (b).

[en. B.C. Reg. 327/96, s. 1; am. B.C. Regs. 356/2000, s. 2; 449/2003, s. 2.]

Repealed

3   Repealed. [B.C. Reg. 340/2004, s. (b).]

Class 3 — supportive housing

3.1   Class 3 property must include only the eligible supportive housing property designated in Schedule B.

[en. B.C. Reg. 208/2008, Sch. 2, s. 1.]

Class 4 — major industry

4   Class 4 property shall include only the property referred to in section 20 (3) of the Assessment Act, that is to say,

(a) land used in conjunction with the operation of industrial improvements, and

(b) industrial improvements.

[en. B.C. Reg. 99/88; am. B.C. Reg. 212/2013, s. 1 (a).]

Class 5 — light industry

5   Class 5 property must include only land or improvements, or both,

(a) used as a gathering pipeline,

(b) used or held for the purpose of extracting, processing, manufacturing or transporting of products, or

(c) used for the storage of products as ancillary to or in conjunction with the extracting, processing, manufacturing or transporting of products referred to in paragraph (b),

but does not include those lands or improvements, or both,

(d) included in class 2 or 4,

(e) used or held for the purposes of, or for purposes ancillary to, the business of transportation by railway,

(f) used principally as an outlet for the sale of a finished product to a purchaser for purposes of the purchaser's own consumption or use and not for resale in either the form in which it was purchased or any other form, and

(g) used for extracting, processing, manufacturing or storage of food, non-alcoholic beverages or water.

[en. B.C. Reg. 99/88; am. B.C. Regs. 364/88; 389/94; 327/96, s. 2; 449/2003, s. 3; 64/2021, s. 3.]

Class 6 — business and other

6   Class 6 property shall include all land and improvements not included in Classes 1 to 5 and 7 to 9.

Class 7 — managed forest land

7   Class 7 property must include only land meeting the definition of managed forest land.

[en. B.C. Reg. 340/2004, s. (c).]

Class 8 — recreational property/non-profit organization

8   (1) Class 8 property shall include only:

(a) land, but not improvements on that land, used solely as an outdoor recreational facility for the following activities or uses:

(i) golf;

(ii) skiing;

(iii) tennis;

(iv) ball games of any kind;

(v) lawn bowling;

(vi) public swimming pool;

(vii) motor car racing;

(viii) trap shooting;

(ix) archery;

(x) ice skating;

(xi) waterslides;

(xii) museums;

(xiii) amusement parks;

(xiv) horse racing;

(xv) rifle shooting;

(xvi) pistol shooting;

(xvii) horseback riding;

(xviii) roller skating;

(xix) marinas;

(xx) parks and gardens open to the public;

(xxi) hang gliding;

(xxii) bicycling in addition to, or as part of, one of the activities or uses set out in subparagraphs (i) to (xxi);

(xxiii) camping;

(b) that part of any land and improvements used or set aside for use as a place of public worship or as a meeting hall for a non-profit fraternal organization of persons of any sex or gender, together with the facilities necessarily incidental to that use, for at least 150 days in the year ending on June 30, of the calendar year preceding the calendar year for which the assessment roll is being prepared, not counting any day in which the land and improvements so used or set aside are also used for

(i) any purpose by an organization that is neither a religious organization nor a non-profit fraternal organization,

(ii) entertainment where there is an admission charge, or

(iii) the sale or consumption, or both, of alcoholic beverages;

(c) land

(i) that is in a rural area,

(ii) that is part of a parcel of land or contiguous parcels of land used for overnight commercial accommodation offered predominantly to facilitate an outdoor recreational activity,

(iii) that is not under improvements, and

(iv) that

(A) is used for an outdoor recreational activity,

(B) is used for purposes ancillary to an outdoor recreational activity,

(C) is used for purposes ancillary to the overnight accommodation, or

(D) has no present use and is specifically zoned or held for business, commercial or industrial purposes.

(2) In subsection (1) (c), "outdoor recreational activity" means any of the following activities that are organized by or through the operator of the overnight commercial accommodation, or which are carried out with a guide:

(a) hunting;

(b) fishing;

(c) kayaking;

(d) canoeing;

(e) white-water rafting;

(f) horseback riding;

(g) mountain biking;

(h) wildlife viewing;

(i) hiking;

(j) mountain climbing;

(k) backcountry skiing.

[en. B.C. Reg. 477/92; am. B.C. Regs. 517/2004; 348/2005; 274/2009; 64/2021, s. 8.]

Class 9 — farm

9   Class 9 property shall include only land classified as farm land.

Split classification

10   Where a property falls into 2 or more prescribed classes, the assessor shall determine the share of the actual value of the property attributable to each class and assess the property according to the proportion each share constitutes of the total actual value.

[en. B.C. Reg. 268/91.]

Information required to assess strata accommodation property

11   The owner of a strata accommodation property must supply the following information to the assessment authority on or before August 31 of each year:

(a) for the period beginning on July 1 of the previous year and ending on June 30 of the year, the number of days the strata accommodation property was rented as overnight accommodation as part of a period of rental of less than 28 days;

(b) for the period beginning on July 1 of the previous year and ending on June 30 of the year, the number of days

(i) the owner had the right to use the strata accommodation property, and

(ii) the owner used the strata accommodation property.

[en. B.C. Reg. 221/2007, s. 2; am. B.C. Reg. 281/2007, ss. 1 and 2.]

Strata accommodation property — prescribed percentage

12   The percentage prescribed for the purposes of the definition of "strata accommodation property" in section 19 of the Assessment Act is 20%.

[en. B.C. Reg. 221/2007, s. 2.]

Information required to assess leasehold accommodation property

13   On or before August 31 of each year, the owner of a leasehold accommodation property must supply the following information to the assessment authority:

(a) the number of leasehold units in the leasehold accommodation property;

(b) the number of accommodation units in the leasehold accommodation property;

(c) for the period beginning on July 1 of the previous year and ending on June 30 of the year, the number of days each accommodation unit in the leasehold accommodation property was rented as overnight accommodation as part of a period of rental of less than 28 days;

(d) in respect of each leasehold unit in the leasehold accommodation property, the number of days, for the period beginning on July 1 of the previous year and ending on June 30 of the year,

(i) the lessee had the right to use the leasehold unit, and

(ii) the lessee used the leasehold unit;

(e) whether a lessee and, if the lessee is a corporation, any affiliate of the lessee lease more than 14 leasehold units in the leasehold accommodation property.

[en. B.C. Reg. 297/2008, Sch., s. 2; am. B.C. Reg. 297/2008, s. 4.]

Leasehold accommodation property — prescribed matters

14   (1) For the purposes of the definition of "accommodation unit" in section 19 of the Assessment Act, the prescribed percentage is 20%.

(2) For the purposes of the definition of "leasehold accommodation property" in section 19 of the Assessment Act, the prescribed number of leasehold units is 15.

(3) For the purposes of the definition of "leasehold unit" in section 19 of the Assessment Act, the prescribed number of years is 99.

[en. B.C. Reg. 297/2008, Sch., s. 2.]

Aggregate information for strata and leasehold accommodation properties

15   (1) For the purposes of section 19 (14.2) of the Assessment Act, the information described in section 11 (a) of this regulation is prescribed.

(2) For the purposes of section 19 (14.4) of the Assessment Act, the information described in section 13 (c) of this regulation is prescribed.

[en. B.C. Reg. 137/2012.]

Interpretation

1   An assessment roll number set out in column 1 of the table in section 2 is the number on the assessment roll prepared by the assessment authority for the 2026 taxation year.

Designated eligible supportive housing properties

2   For the purposes of section 19 (14.01) of the Assessment Act, the eligible supportive housing properties identified by the assessment roll numbers listed in column 1 of the following table are designated for the 2026 taxation year: