Section 1 definition of "assessment" BEFORE amended by 2003-96-8, effective December 2, 2003 (Royal Assent).
"assessment" means the valuation of property for taxation purposes;
Section 1 definition of "assessment commissioner" BEFORE repealed by 2007-13-33(a), effective September 24, 2007 (BC Reg 292/2007).
"assessment commissioner" means the assessment commissioner appointed under this Act;
Section 1 definitions of "board of directors", "chief executive officer" and "director" were added by 2007-13-33(b), effective September 24, 2007 (BC Reg 292/2007).
Section 1 definitions of "tax treatment agreement" and "taxing treaty first nation" were added by 2007-36-27, effective April 3, 2009 (BC Reg 55/2009).
Section 1 definition of "tax treatment agreement" BEFORE repealed by 2011-11-21, effective June 2, 2011 (Royal Assent).
"tax treatment agreement" has the same meaning as in the Treaty First Nation Taxation Act;
Section 1 definition of "taxing treaty first nation" BEFORE amended by 2024-13-16, effective April 25, 2024 (Royal Assent).
"taxing treaty first nation" has the same meaning as in the Treaty First Nation Taxation Act;
Section 1 definition of "taxing treaty first nation" BEFORE repealed by 2024-13-15(b), effective January 1, 2025.
"taxing treaty first nation" has the same meaning as in the Treaty First Nation Property Taxation Enabling Act;
Section 3 (1) BEFORE amended by 2007-13-35(a), effective September 24, 2007 (BC Reg 292/2007).
(1) The corporation known as the "British Columbia Assessment Authority" is continued consisting of the members appointed under this Act and their successors.
Section 3 (2) to (4) BEFORE amended by 2007-13-35(b), effective September 24, 2007 (BC Reg 292/2007).
(2) The members comprise the board of directors of the corporation.
(3) Each member
(a) must be reimbursed by the corporation for any reasonable travelling and incidental expenses necessarily incurred by the member in the discharge of duties as a member, and
(b) may be paid by the corporation remuneration set by the Lieutenant Governor in Council.
(4) A majority of the members constitutes a quorum at any meeting of the authority.
Section 4 (2) BEFORE amended by 2007-13-36, effective September 24, 2007 (BC Reg 292/2007).
(2) The corporation may establish and maintain offices at other places in British Columbia it considers necessary or advisable.
Section 6 (1) BEFORE amended by 2007-13-38(a), effective September 24, 2007 (BC Reg 292/2007).
(1) The members of the authority must meet in accordance with the bylaws or, in the absence of a bylaw, at times and places the chair determines.
Section 6 (2) BEFORE amended by 2007-13-38(b), effective September 24, 2007 (BC Reg 292/2007).
(2) A majority of the members may, at any time, by notice in writing directed to the chair, require the chair to call a meeting.
Section 7 BEFORE amended by 2007-13-39, effective September 24, 2007 (BC Reg 292/2007).
7 Bylaws and resolutions of the authority must be passed by a majority of the votes of the members who are at a meeting and entitled to vote.
Section 8 BEFORE amended by 2007-13-40, effective September 24, 2007 (BC Reg 292/2007).
8 A vacancy in the membership does not affect the power and jurisdiction of the authority under this Act or impair the power of the remaining members to act on behalf of the authority.
Section 10 (a) BEFORE amended by 2007-13-41, effective September 24, 2007 (BC Reg 292/2007).
(a) to make rules, not inconsistent with this Act, for its own government and for the conduct of its meetings and the affairs of the authority;
Section 11 BEFORE re-enacted by 2007-13-42, effective September 24, 2007 (BC Reg 292/2007).
Appointment of assessment commissioner and members
11 (1) The Lieutenant Governor in Council may appoint
(a) the assessment commissioner, and
(b) members of the board of directors of the authority.
(2) The Lieutenant Governor in Council must appoint a member of the authority as chair of the board of directors.
(3) The assessment commissioner must be paid remuneration, must receive the pension and other benefits and is subject to the terms and conditions of employment determined by the Lieutenant Governor in Council.
Section 12 BEFORE repealed by 2007-13-43, effective September 24, 2007 (BC Reg 292/2007).
Duties of assessment commissioner
12 (1) The assessment commissioner appointed under this Act must do all of the following:
(a) perform the duties and exercise the powers conferred on the assessment commissioner under this or any other Act;
(b) carry out policies consistent with this Act, the Assessment Act and any other Act or law respecting assessment;
(c) develop and administer a complete system of property assessment;
(d) make reports and recommendations to the authority or on request of the authority, respecting any matter that the assessment commissioner considers advisable in carrying out the purposes of this Act;
(e) give directions respecting the preparation and completion of assessment rolls.
(2) The assessment commissioner has and may exercise all of the powers of an assessor.
Section 13 (1) and (2) BEFORE amended by 2007-13-44, effective September 24, 2007 (BC Reg 292/2007).
(1) Despite the Public Service Act but subject to the regulations, the authority may appoint a secretary of the board of directors and other officers and employees as it considers necessary to its function, set their remuneration and designate their functions and duties.
(2) Despite the Public Service Act, the authority or, if authorized by the authority, the assessment commissioner, may appoint assessors, appraisers and other officers and employees necessary to carry out this Act, set their remuneration, designate their functions and duties, and supervise their activities.
Section 13 (2.1) and (2.2) were added by 2007-13-44, effective September 24, 2007 (BC Reg 292/2007).
Section 16 (3) BEFORE amended by 2003-2-24, effective April 4, 2003 (BC Reg 160/2003).
(3) The Auditor General must
(a) audit the books and financial affairs of the authority at least once in each year, and
(b) report to the authority and to the minister.
Section 16 (1) BEFORE amended by 2003-66-22, effective October 23, 2003 (Royal Assent).
(1) The minister responsible for finance may direct the Comptroller General to examine and report to the Treasury Board on any or all of the financial and accounting operations of the authority.
Section 16 (2) BEFORE amended by 2018-39-1, effective May 17, 1980 [retro from October 31, 2018 (Royal Assent)].
(2) The fiscal year of the authority ends on December 3l in each year.
Section 16 (2) BEFORE amended by 2020-1-1, effective March 5, 2020 (Royal Assent).
(2) The fiscal year of the authority ends on December 31 in each year.
Section 16 (2) BEFORE amended by 2020-1-2, effective April 1, 2022.
(2) The fiscal years of the authority begin and end as follows:
(a) in the 2020 calendar year, the fiscal year begins on January 1, 2020 and ends on December 31, 2020;
(b) the following fiscal year begins on January 1, 2021 and ends on March 31, 2022;
(c) each subsequent fiscal year begins on April 1 and ends on March 31 in the following year.
Section 17 (5) and (7) BEFORE amended by 2003-66-23, effective October 23, 2003 (Royal Assent).
(5) Each year before December 31, the Minister of Municipal Affairs may submit a requisition to the authority for the amount required to cover the anticipated costs to the government, for its next fiscal year, of complaints and appeals under the Assessment Act to the property assessment review panels and the property assessment appeal board.
(7) The Minister of Municipal Affairs may require the authority to adjust the final instalment for a fiscal year such that the total amounts paid for the fiscal year cover the actual costs of the complaints and appeals referred to in subsection (5) for that fiscal year.
Section 17 (2) BEFORE amended by 2007-36-28(a), effective April 3, 2009 (BC Reg 55/2009).
(2) With the prior approval of the Lieutenant Governor in Council, the authority must, by bylaw in each year, levy a tax on the net taxable value of all land and improvements, but excluding property that is taxable for school purposes only by special Act, in British Columbia at rates sufficient to maintain the operating fund under this Act.
Section 17 (3) BEFORE amended by 2007-36-28(b), effective April 3, 2009 (BC Reg 55/2009).
(3) In determining the rates of taxation to be levied under subsection (2) the authority must take into account the amount of the annual operating grant appropriated for the purposes of the authority by the Legislature.
Section 17 (4) BEFORE amended by 2007-36-28(c), effective April 3, 2009 (BC Reg 55/2009).
(4) For the purposes of subsection (2), the definition of "land" and the definition of "improvements" in the Assessment Act apply.
Section 17 (2) (b) BEFORE amended by 2011-11-22, effective June 2, 2011 (Royal Assent).
(b) applying the rates determined under subsection (1.1), determine the amount that would have been levied in relation to the treaty lands of a taxing treaty first nation if the authority were levying a tax on the net taxable value of all land and improvements in those treaty lands.
Section 17 (2) BEFORE amended and (c) was added by 2014-32-22, effective December 31, 2014 (BC Reg 228/2014).
(2) With the prior approval of the Lieutenant Governor in Council, the authority must, by bylaw,
(a) levy a tax on the net taxable value of all land and improvements, excluding property excluded under subsection (1.1) and the treaty lands referred to in paragraph (b), and
(b) specify the rates to be applied to the net taxable value of all land and improvements in the treaty lands of each taxing treaty first nation in order to calculate the amount of a requisition under section 20 (4.1).
Section 17 (6) BEFORE amended by 2016-5-44,Sch 6, effective March 10, 2016 (Royal Assent).
(6) Subject to subsection (7), the authority must pay the amount requisitioned under subsection (5) to the government in quarterly installments, with the first instalment due on June 30 in the year for which the requisition is made.
Section 17 (5) BEFORE amended by 2020-1-3, effective July 1, 2021.
(5) Each year before December 31, the minister may submit a requisition to the authority for the amount required to cover the anticipated costs to the government, for its next fiscal year, of complaints and appeals under the Assessment Act to the property assessment review panels and the property assessment appeal board.
Section 17 (2) (part) BEFORE amended by 2024-13-18, effective June 1, 2024.
(2) With the prior approval of the Lieutenant Governor in Council, the authority must, by bylaw,
Section 17 (1.1) and (2) BEFORE amended by 2024-13-17(b), effective January 1, 2025.
(1.1) The authority must determine the rates that must be applied to the net taxable value of all land and improvements in British Columbia, excluding property that is taxable for school purposes only by special Act, in order to maintain the operating fund under this Act.
(2) With the prior approval of the Treasury Board, the authority must, by bylaw,
(a) levy a tax on the net taxable value of all land and improvements, excluding property excluded under subsection (1.1), the treaty lands referred to in paragraph (b) of this subsection and Nisg̱a'a Lands,
(b) specify the rates to be applied to the net taxable value of all land and improvements in the treaty lands of each taxing treaty first nation in order to calculate the amount of a requisition under section 20 (4.1), and
(c) specify the rates to be applied to the net taxable value of all land and improvements in Nisg̱a'a Lands in order to calculate the amount of a requisition under section 20 (4.3).
Section 17 (4) BEFORE repealed by 2024-13-17(c), effective January 1, 2025.
(4) For the purposes of subsections (1.1) and (2), the definition of "land" and the definition of "improvements" in the Assessment Act apply.
Section 17 (2) (part) BEFORE amended by 2025-10-2, effective June 1, 2025.
(2) With the prior approval of the Lieutenant Governor in Council, the authority must, by bylaw,
Section 19 BEFORE amended by 2002-19-1, effective December 31, 2000 [retro from April 11, 2002 (Royal Assent)].
19 Sections 131 to 134 of the School Act apply for assessment and taxation purposes under section 17 (2) and (3) of this Act.
Section 19 BEFORE amended by 2005-16-2, effective March 3, 2005 (Royal Assent).
19 Sections 130 to 134 of the School Act apply for assessment and taxation purposes under section 17 (2) and (3) of this Act.
Section 19 BEFORE amended by 2018-4-1, effective February 21, 2018 [retro from March 15, 2018 (Royal Assent)].
Section 19.1 (1) BEFORE amended by 2014-32-24, effective December 31, 2014 (BC Reg 228/2014).
(1) Subject to this section, property that is in the treaty lands of a taxing treaty first nation and exempt
(a) under the laws of the treaty first nation from property taxation imposed by the treaty first nation, or
(b) under a tax treatment agreement from property taxation imposed under this Act
must be treated as if it were exempt for the purposes of calculating the rates under section 17 (1.1) and the amount of a requisition under section 17 (2) (b).
Sections 19.1 (2), (4), (5), (7), (8) and (9) BEFORE amended by 2014-32-24, effective December 31, 2014 (BC Reg 228/2014).
(2) Subject to subsection (3), 50% of the assessed value of a parcel, or a portion of a parcel, of land must be treated as if it were exempt for the purposes of calculating the rates under section 17 (1.1) and the amount of a requisition under section 17 (2) (b) if
(a) the parcel or portion is classified as a farm under the Assessment Act, or
(b) the parcel or portion is in an agricultural land reserve that is established under the Agricultural Land Commission Act, is subject to sections 18 to 20 and 28 of that Act and satisfies one or more of the conditions set out in subsection (3) of this section.
(4) Land must be treated as if it were exempt for the purposes of calculating the rates under section 17 (1.1) and the amount of a requisition under section 17 (2) (b) if the land is included in a timber lease or timber licence issued under an enactment of British Columbia or of Canada
(a) for which a stumpage, as defined in the Forest Act, has not been reserved or not made available to the government, or
(b) which is held for the specific purpose of cutting and removing timber, and for no other purpose while so held.
(5) Property that would be exempt from taxation under laws of a taxing treaty first nation that have the same effect in respect of its treaty lands as a bylaw authorized under section 225 [partnering and other exemptions] of the Community Charter has in respect of land within a municipality in relation to
(a) a partnering agreement under the applicable law,
(c) a cemetery, mausoleum or columbarium,
must be treated as if it were taxable for the purposes of calculating the rates under section 17 (1.1), and the amount of a requisition under section 17 (2) (b), of this Act unless it can be treated as exempt under subsection (6) or (8) of this section.
(7) Regulations under subsection (6) may
(a) require that all or part of the property that is exempted under the law of the treaty first nation be treated as exempt,
(b) require the property be treated as exempt for all or part of the term of the exemption under the law of the treaty first nation, and
(c) be different for different classes or uses of property, different classes of owners and different classes of partnering agreements.
(8) The Lieutenant Governor in Council, by order in relation to property referred to in subsection (5) that is specified in the order, may require that
(a) all or part of the property be treated as exempt for the purposes of calculating the rates under section 17 (1.1) and the amount of a requisition under section 17 (2) (b), and
(b) the property be treated as exempt for those purposes for all or part of the term of the exemption under the law of the treaty first nation.
(9) Property must not be treated as exempt for the purposes of calculating the rates under section 17 (1.1), and the amount of a requisition under section 17 (2) (b), of this Act if the property is exempted from property tax under a law of a taxing treaty first nation that has the same effect in respect of its treaty lands as a bylaw has under section 226 [revitalization tax exemptions] of the Community Charter in respect of land within a municipality.
Section 19.1 (2) (b) BEFORE amended by 2018-56-42, effective February 22, 2019 (BC Reg 30/2019).
(b) the parcel or portion is in an agricultural land reserve that is established under the Agricultural Land Commission Act, is subject to sections 18 to 20 and 28 of that Act and satisfies one or more of the conditions set out in subsection (3) of this section.
Section 19.1 (1) and (1.1) BEFORE amended by 2024-13-20(a), effective January 1, 2025.
(1) Subject to this section, property that is in the treaty lands of a taxing treaty first nation and exempt
(a) under the laws of the treaty first nation from property taxation imposed by the treaty first nation, or
(b) under a tax treatment agreement from property taxation imposed under this Act
must be treated as if it were exempt for the purposes of calculating the rates under section 17 (1.1) and the amount of a requisition referred to in section 17 (2) (b).
(1.1) Subject to this section, property that is in Nisg̱a'a Lands and exempt
(a) under Nisg̱a'a laws from property taxation imposed by the Nisg̱a'a Lisims Government, or
(b) under the Taxation Agreement, as defined in section 6.1 of the Nisg̱a'a Final Agreement Act, from property taxation imposed under this Act
must be treated as if it were exempt for the purposes of calculating the rates under section 17 (1.1) of this Act and the amount of a requisition referred to in section 17 (2) (c) of this Act.
Section 19.1 (5), (7) and (8) BEFORE amended by 2024-13-20(b), effective January 1, 2025.
(5) Property that would be exempt from taxation under laws of a taxing treaty first nation or Nisg̱a'a laws, that have the same effect in respect of the treaty lands of the taxing treaty first nation or Nisg̱a'a Lands, as applicable, as a bylaw authorized under section 225 [partnering and other exemptions] of the Community Charter has in respect of land within a municipality in relation to
(a) a partnering agreement under the applicable law,
(c) a cemetery, mausoleum or columbarium,
must be treated as if it were taxable for the purposes of calculating the rates under section 17 (1.1), and the amount of a requisition referred to in section 17 (2) (b) or (c), as applicable, of this Act unless it can be treated as exempt under subsection (6) or (8) of this section.
(7) Regulations under subsection (6) may
(a) require that all or part of the property that is exempted under the law of the taxing treaty first nation or Nisg̱a'a laws, as applicable, be treated as exempt,
(b) require the property be treated as exempt for all or part of the term of the exemption under the law of the taxing treaty first nation or Nisg̱a'a laws, as applicable, and
(c) be different for different classes or uses of property, different classes of owners and different classes of partnering agreements.
(8) The Lieutenant Governor in Council, by order in relation to property referred to in subsection (5) that is specified in the order, may require that
(a) all or part of the property be treated as exempt for the purposes of calculating the rates under section 17 (1.1) and the amount of a requisition referred to in section 17 (2) (b) or (c), as applicable, and
(b) the property be treated as exempt for those purposes for all or part of the term of the exemption under the laws of the taxing treaty first nation or Nisg̱a'a laws, as applicable.
Section 19.1 (9) BEFORE amended by 2024-13-20(c) and (d), effective January 1, 2025.
(9) Property must not be treated as exempt for the purposes of calculating the rates under section 17 (1.1) or the amount of a requisition referred to in section 17 (2) (b) or (c) if the property is exempted from property tax under, as applicable,
(a) a law of a taxing treaty first nation that has the same effect in respect of its treaty lands, or
(b) a Nisg̱a'a law that has the same effect in respect of Nisg̱a'a Lands
as a bylaw has under section 226 [revitalization tax exemptions] of the Community Charter in respect of land within a municipality.
Section 20 (1), (3), (4) and (5) BEFORE amended by 2003-66-24, effective October 23, 2003 (Royal Assent).
(1) On or before April 15 in each year, the authority must forward to the tax collector of every municipality in British Columbia and to the Surveyor of Taxes a certified copy of the bylaw of the authority imposing the taxes under this Act.
(3) The proceeds of the taxes levied and collected must be paid to the authority by the municipality or the Minister of Finance and Corporate Relations, as the case may be, before August 1 in the year the tax was levied.
(4) On or before February 1 in each year, the amount received by the Surveyor of Taxes or the tax collector in a municipality by way of grant in lieu of taxes under the Municipal Grants Act (Canada) from the government of Canada or from a corporation included in Schedule III or IV of that Act in the immediately preceding calendar year must be paid to the authority in an amount attributable to the portion of the grant that is received for authority purposes.
(5) Until receipt of the proceeds of the taxes, the authority may borrow an amount not exceeding the proceeds of the taxes, from the consolidated revenue fund or from a bank, trust company or credit union approved by the Minister of Finance and Corporate Relations, and the loan must be repaid from the proceeds of the taxes.
Section 20 (5) BEFORE amended by 2007-36-31(b), effective April 3, 2009 (BC Reg 55/2009).
(5) Until receipt of the proceeds of the taxes, the authority may borrow an amount not exceeding the proceeds of the taxes, from the consolidated revenue fund or from a bank, trust company or credit union approved by the minister charged with the administration of the Financial Administration Act, and the loan must be repaid from the proceeds of the taxes.
Section 20 (6) BEFORE amended by 2007-36-31(c), effective April 3, 2009 (BC Reg 55/2009).
(6) If a municipality fails to pay the proceeds of the taxes as required by subsection (3), it is liable to pay to the authority, beginning on August 1 in the year the taxes were levied, interest on the amount not paid at the rate prescribed under subsection (7).
Section 20 (4.1) BEFORE amended by 2011-11-23, effective June 2, 2011 (Royal Assent).
(4.1) On or before April 30 in each year, the authority must forward to each taxing treaty first nation a requisition for the amount determined for the treaty first nation by bylaw under section 17 (2) (b) and include a statement of the rates that were applied to the net taxable value of all land and improvements in the treaty lands in order to determine the amount of the requisition.
Section 20 (7) BEFORE amended by 2014-32-25, effective December 31, 2014 (BC Reg 228/2014).
(7) The Lieutenant Governor in Council may, by regulation, establish a rate of interest for the purpose of subsection (6).
Section 20 (1) BEFORE amended by 2024-13-21(a), effective January 1, 2025.
(1) On or before April 15 in each year, the authority must forward to the tax collector of every municipality in British Columbia and to the Surveyor of Taxes a copy of the bylaw of the authority imposing the taxes under this Act.
Section (4.1) BEFORE amended by 2024-13-21(b), effective January 1, 2025.
(4.1) On or before April 30 in each year, the authority must forward to each taxing treaty first nation a requisition for the amount determined for the treaty first nation by applying the rates approved under section 17 (2) (b) for the taxing treaty first nation to the net taxable value of all land and improvements in the treaty lands of that taxing treaty first nation, and must include a statement of those rates.
Section (4.2) BEFORE repealed by 2024-13-21(b), effective January 1, 2025.
(4.2) A treaty first nation that receives a requisition under subsection (4.1) must pay the amount of the requisition to the authority on or before August 1 in the year to which the requisition relates.
Section 20 (4.3) BEFORE amended by 2024-13-21(c) and (d), effective January 1, 2025.
(4.3) On or before April 30 in each year, the authority must forward to the Nisg̱a'a Nation
(a) a requisition for the amount
(i) determined by applying the rates approved under section 17 (2) (c) to the net taxable value of all land and improvements in Nisg̱a'a Lands,
(ii) payable on or before August 1 of the same year, and
(iii) bearing interest at the rate prescribed under subsection (7) of this section on any part of that amount remaining unpaid on August 1, and
(b) a statement of the rates referred to in paragraph (a) of this subsection.
Section 20 (6) BEFORE amended by 2024-13-21(e), effective January 1, 2025.
(6) If a municipality fails to pay the proceeds of taxes as required by subsection (3) or a treaty first nation fails to pay the amount of a requisition as required by subsection (4.2), it is liable to pay to the authority, beginning on August 1 in the year the taxes were levied, interest on the amount not paid at the rate prescribed under subsection (7).
Section 21 BEFORE repealed by 2003-66-25, effective October 23, 2003 (Royal Assent).
Report and statement
21 (1) The authority must present annually to the minister
(a) a report respecting the operation of the authority and the administration of this Act for the immediately preceding fiscal year, and
(b) a financial statement of the affairs of the authority for that fiscal year.
(2) The report and financial statement must be laid before the Legislature if then in session, otherwise before the first session in the next year.