Property Assessment Appeal Board - Rules of Practice and Procedure

Last revised March 25, 2019

Assessment of real property is part of the province's taxation system which provides local and provincial taxing authorities (municipal governments, regional districts and the Ministries of Education and Health) with a tax base and other information about BC properties. It is conducted by BC Assessment in compliance with the Assessment Act, RSBC 1996, c. 20 which requires that properties be assessed as of July 1st of each year.

Appeals must first go through BC Assessment. The Property Assessment Appeal Board is the second level of appeal and will evaluate an assessment only when an agreement cannot be reached with BC Assessment. The Appeal Board has detailed the procedures for managing an appeal in their rules which are published in the British Columbia Real Property Assessment Manual and on the Board's website. Their rules are not provincial regulations.