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B.C. Reg. 438/81
O.C. 2198/81
Filed November 2, 1981

Assessment Act

Prescribed Classes of Property Regulation

Note: Check the Cumulative Regulation Bulletin 2015 and 2016
for any non-consolidated amendments to this regulation that may be in effect.

[includes amendments up to B.C. Reg. 256/2016, October 28, 2016]

Link to Point in Time

Contents
0.1Interpretation
Part 1 — Prescribed Classes of Property
1Class 1 — residential
2Class 2 — utilities
3Repealed
3.1Class 3 — supportive housing
4Class 4 — major industry
5Class 5 — light industry
6Class 6 — business and other
7Class 7 — managed forest land
8Class 8 — recreational property/non-profit organization
9Class 9 — farm
10Split classification
11Information required to assess strata accommodation property
12Strata accommodation property — prescribed percentage
13Information required to assess leasehold accommodation property
14Leasehold accommodation property — prescribed matters
15Aggregate information for strata andleasehold accommodation properties
Part 2
Schedule A
Schedule B

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.]

Part 1 — Prescribed Classes of Property

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 his or her 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 903 or 904 of the Local Government Act or under section 565 or 565.1 of the Vancouver Charter, a phased development agreement under section 905.1 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).]

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, App. 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 his or her 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.]

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) horse back 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 nonprofit fraternal organization of persons of either or both sexes, 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 Sch.]

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.]

Part 2

Repealed. [B.C. Reg. 485/83.]

Schedule A

Repealed. [B.C. Reg. 485/83.]

Schedule B

[en. B.C. Reg. 256/2016, App.]

(section 3.1)

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 2017 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 2017 taxation year:

ItemColumn 1
Assessment Roll Number
101-234-01006020
201-234-01008021
301-234-01010011
401-234-01020002
501-234-01020018
601-234-01020019
701-234-01075020
801-234-01521059
901-234-02118005
1001-234-03194011
1101-234-03209011
1201-234-07492107
1301-234-10711036
1401-234-10746022
1501-234-10746029
1601-234-11752019
1701-308-533114003
1801-308-652031010
1901-308-653147000
2001-308-659589001
2101-308-680325000
2201-308-680368000
2301-308-704242010
2401-309-490623022
2501-327-03632100
2601-349-09631025
2704-207-08050010
2804-250-05437060
2904-250-05894008
3004-250-08283914
3104-250-17364001
3204-250-80740000
3304-250-82389005
3404-250-85908010
3504-250-86080100
3604-250-89539100
3704-315-00696050
3806-336-01441000
3906-336-02295500
4006-336-04000135
4108-570-00148005
4208-570-00179220
4309-200-002636077860000
4409-200-002642041070000
4509-200-002648078940000
4609-200-002654070300000
4709-200-002654097340000
4809-200-003040690060000
4909-200-007646122930000
5009-200-007646159450000
5109-200-013190580066602
5209-200-013190603520000
5309-200-013230650950000
5409-200-013579192280000
5509-200-013579192480000
5609-200-013579194070000
5709-200-013579196020000
5809-200-013579196220000
5909-200-013579196960000
6009-200-013580192350000
6109-200-013580192740000
6209-200-013580192960000
6309-200-013580194030000
6409-200-013580196660000
6509-200-013580196920000
6609-200-013580198060000
6709-200-013580198620000
6809-200-013580205070000
6909-200-013589196120000
7009-200-013590192460000
7109-200-013590194560000
7209-200-013590194950000
7309-200-013590196010000
7409-200-013590196340000
7509-200-013590196390000
7609-200-013590196910000
7709-200-013590196940000
7809-200-013590198050000
7909-200-013590198930000
8009-200-013590212060000
8109-200-013594226060000
8209-200-013638186960000
8309-200-013640173910000
8409-200-013644171070000
8509-200-013645212680000
8609-200-013646225080000
8709-200-013650206970000
8809-200-013689194450000
8909-200-013689199830000
9009-200-014253665400000
9109-200-014255577960000
9209-200-014259580940000
9309-200-014586259740000
9409-200-014594235690000
9509-200-014594250060000
9609-200-014633230930000
9709-200-014633236480000
9809-200-014648234580000
9909-200-014684230890000
10009-200-015701235060000
10109-200-015770230950000
10209-200-016210744740000
10309-200-016721199880000
10409-200-019721237960000
10509-200-022270670080000
10609-200-022700277980000
10709-200-024270790860000
10809-200-026138592480000
10909-200-026172592030000
11009-200-026580157880000
11109-200-026580172040000
11209-200-026580186360000
11309-200-026589172650000
11409-200-026589172960000
11509-200-026589178660000
11609-200-026589186020000
11709-200-026590157420000
11809-200-026590157630000
11909-200-026590172700000
12009-200-026590172750000
12109-200-026590178060000
12209-200-026590178500000
12309-200-026590178620000
12409-200-026590178630000
12509-200-026590186050000
12609-200-026590186780000
12709-200-026590186830000
12809-200-026590190600000
12909-200-026590190650000
13009-200-026590190997703
13109-200-026592138470000
13209-200-026592148450000
13309-200-026592172250000
13409-200-026592172570000
13509-200-027118609060000
13609-200-027607118980000
13709-200-027607119550000
13809-200-029120608220000
13909-200-029126612550000
14009-200-029130608630000
14109-200-029130612710000
14209-200-029134612190000
14309-200-029134614260000
14409-200-029138606950000
14509-200-029138614350000
14610-220-00355001
14710-220-00385000
14810-220-00644000
14910-220-01084000
15010-220-02677000
15110-220-06426000
15210-220-09044000
15310-220-13314023
15410-224-101321000
15510-224-267001000
15610-224-544025000
15710-224-606546000
15810-301-197058250000
15910-301-553555380000
16010-301-669510100000
16110-305-04515003
16210-305-11954000
16310-305-13795000
16411-306-D163232020
16514-326-2140900212
16614-326-215093002X
16714-326-2260000587
16814-326-3360900182
16914-326-5122000062
17014-326-6163010097
17114-326-6171040186
17214-326-6281020145
17314-326-6333040022
17414-326-6333050064
17514-326-6333170021
17615-216-001430000
17715-216-021080000
17815-303-086245921
17915-303-093346130
18015-303-456808937
18115-312-1072700010
18215-312-2095100001
18315-312-2095010011
18415-312-210452300X
18515-312-4245401000
18615-312-5266628008
18715-312-634920301X
18815-313-5168059020
18915-313-9500004600
19015-313-9500004610
19115-432-650020500
19217-222-02229010
19317-222-05121100
19417-222-05415001
19517-222-05415002
19619-214-009345
19719-214-043100
19819-214-052770
19919-214-078779
20019-214-080874
20119-214-082778
20219-217-05476408
20319-217-06225453
20419-217-06773850
20519-217-09472726
20620-228-00406101
20720-233-01365000
20820-233-01434000
20920-233-01941002
21020-233-03596000
21120-322-06108068
21220-322-06108069
21320-322-06108070
21420-322-06108071
21520-322-06108072
21620-322-06108073
21720-322-06108074
21820-322-06108075
21920-322-06108076
22020-322-06108077
22120-322-06108078
22220-322-06108079
22320-322-06108080
22420-322-06108081
22520-322-06108082
22620-322-06108083
22720-322-06108084
22820-322-06108085
22920-322-06108086
23020-322-06108087
23120-322-06108088
23220-322-06108089
23320-322-06108090
23420-322-06108091
23520-322-06108092
23620-322-06108093
23720-322-06108094
23820-322-06108095
23921-219-00030000
24021-219-00048000
24121-219-00660100
24221-219-02242100
24321-219-02341500
24421-232-01507100
24522-205-09088020
24622-209-03361005
24722-215-03326019
24823-212-0100228000
24923-212-0100230000
25023-212-0101145002
25123-212-0101146000
25223-212-0101147000
25323-212-0101156000
25423-212-1005368100
25523-212-1008326000
25623-212-1008914020
25723-212-1207634000
25823-212-3000579000
25923-724-12790025
26024-492-0000776000
26125-227-0040511002
26226-226-0000436003
26326-226-0000436004
26426-226-0000436005
26526-226-0000436006
26626-226-0000436007
26726-226-0000436008
26826-226-0000436009
26926-226-0000436010
27026-226-0000436011
27126-226-0000436012
27226-226-0000436013
27326-226-0000436014
27426-226-0000436015
27526-226-0000436016
27626-226-0000436017
27726-226-0000436018
27826-226-0000436019
27926-226-0000899000
28026-226-0004208000
28126-226-0005622001
28226-757-37052000
28327-420-09250000

[Provisions relevant to the enactment of this regulation: Assessment Act, R.S.B.C, 1996, c. 20, sections 19 (14), (14.01) and (14.1), 20.4, 22, 23 and 74]