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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:

Item Column 1
Assessment Roll Number
1 01-234-01006020
2 01-234-01008021
3 01-234-01010011
4 01-234-01020002
5 01-234-01020018
6 01-234-01020019
7 01-234-01075020
8 01-234-01521059
9 01-234-02118005
10 01-234-03194011
11 01-234-03209011
12 01-234-07492107
13 01-234-10711036
14 01-234-10746022
15 01-234-10746029
16 01-234-11752019
17 01-308-533114003
18 01-308-652031010
19 01-308-653147000
20 01-308-659589001
21 01-308-680325000
22 01-308-680368000
23 01-308-704242010
24 01-309-490623022
25 01-327-03632100
26 01-349-09631025
27 04-207-08050010
28 04-250-05437060
29 04-250-05894008
30 04-250-08283914
31 04-250-17364001
32 04-250-80740000
33 04-250-82389005
34 04-250-85908010
35 04-250-86080100
36 04-250-89539100
37 04-315-00696050
38 06-336-01441000
39 06-336-02295500
40 06-336-04000135
41 08-570-00148005
42 08-570-00179220
43 09-200-002636077860000
44 09-200-002642041070000
45 09-200-002648078940000
46 09-200-002654070300000
47 09-200-002654097340000
48 09-200-003040690060000
49 09-200-007646122930000
50 09-200-007646159450000
51 09-200-013190580066602
52 09-200-013190603520000
53 09-200-013230650950000
54 09-200-013579192280000
55 09-200-013579192480000
56 09-200-013579194070000
57 09-200-013579196020000
58 09-200-013579196220000
59 09-200-013579196960000
60 09-200-013580192350000
61 09-200-013580192740000
62 09-200-013580192960000
63 09-200-013580194030000
64 09-200-013580196660000
65 09-200-013580196920000
66 09-200-013580198060000
67 09-200-013580198620000
68 09-200-013580205070000
69 09-200-013589196120000
70 09-200-013590192460000
71 09-200-013590194560000
72 09-200-013590194950000
73 09-200-013590196010000
74 09-200-013590196340000
75 09-200-013590196390000
76 09-200-013590196910000
77 09-200-013590196940000
78 09-200-013590198050000
79 09-200-013590198930000
80 09-200-013590212060000
81 09-200-013594226060000
82 09-200-013638186960000
83 09-200-013640173910000
84 09-200-013644171070000
85 09-200-013645212680000
86 09-200-013646225080000
87 09-200-013650206970000
88 09-200-013689194450000
89 09-200-013689199830000
90 09-200-014253665400000
91 09-200-014255577960000
92 09-200-014259580940000
93 09-200-014586259740000
94 09-200-014594235690000
95 09-200-014594250060000
96 09-200-014633230930000
97 09-200-014633236480000
98 09-200-014648234580000
99 09-200-014684230890000
100 09-200-015701235060000
101 09-200-015770230950000
102 09-200-016210744740000
103 09-200-016721199880000
104 09-200-019721237960000
105 09-200-022270670080000
106 09-200-022700277980000
107 09-200-024270790860000
108 09-200-026138592480000
109 09-200-026172592030000
110 09-200-026580157880000
111 09-200-026580172040000
112 09-200-026580186360000
113 09-200-026589172650000
114 09-200-026589172960000
115 09-200-026589178660000
116 09-200-026589186020000
117 09-200-026590157420000
118 09-200-026590157630000
119 09-200-026590172700000
120 09-200-026590172750000
121 09-200-026590178060000
122 09-200-026590178500000
123 09-200-026590178620000
124 09-200-026590178630000
125 09-200-026590186050000
126 09-200-026590186780000
127 09-200-026590186830000
128 09-200-026590190600000
129 09-200-026590190650000
130 09-200-026590190997703
131 09-200-026592138470000
132 09-200-026592148450000
133 09-200-026592172250000
134 09-200-026592172570000
135 09-200-027118609060000
136 09-200-027607118980000
137 09-200-027607119550000
138 09-200-029120608220000
139 09-200-029126612550000
140 09-200-029130608630000
141 09-200-029130612710000
142 09-200-029134612190000
143 09-200-029134614260000
144 09-200-029138606950000
145 09-200-029138614350000
146 10-220-00355001
147 10-220-00385000
148 10-220-00644000
149 10-220-01084000
150 10-220-02677000
151 10-220-06426000
152 10-220-09044000
153 10-220-13314023
154 10-224-101321000
155 10-224-267001000
156 10-224-544025000
157 10-224-606546000
158 10-301-197058250000
159 10-301-553555380000
160 10-301-669510100000
161 10-305-04515003
162 10-305-11954000
163 10-305-13795000
164 11-306-D163232020
165 14-326-2140900212
166 14-326-215093002X
167 14-326-2260000587
168 14-326-3360900182
169 14-326-5122000062
170 14-326-6163010097
171 14-326-6171040186
172 14-326-6281020145
173 14-326-6333040022
174 14-326-6333050064
175 14-326-6333170021
176 15-216-001430000
177 15-216-021080000
178 15-303-086245921
179 15-303-093346130
180 15-303-456808937
181 15-312-1072700010
182 15-312-2095100001
183 15-312-2095010011
184 15-312-210452300X
185 15-312-4245401000
186 15-312-5266628008
187 15-312-634920301X
188 15-313-5168059020
189 15-313-9500004600
190 15-313-9500004610
191 15-432-650020500
192 17-222-02229010
193 17-222-05121100
194 17-222-05415001
195 17-222-05415002
196 19-214-009345
197 19-214-043100
198 19-214-052770
199 19-214-078779
200 19-214-080874
201 19-214-082778
202 19-217-05476408
203 19-217-06225453
204 19-217-06773850
205 19-217-09472726
206 20-228-00406101
207 20-233-01365000
208 20-233-01434000
209 20-233-01941002
210 20-233-03596000
211 20-322-06108068
212 20-322-06108069
213 20-322-06108070
214 20-322-06108071
215 20-322-06108072
216 20-322-06108073
217 20-322-06108074
218 20-322-06108075
219 20-322-06108076
220 20-322-06108077
221 20-322-06108078
222 20-322-06108079
223 20-322-06108080
224 20-322-06108081
225 20-322-06108082
226 20-322-06108083
227 20-322-06108084
228 20-322-06108085
229 20-322-06108086
230 20-322-06108087
231 20-322-06108088
232 20-322-06108089
233 20-322-06108090
234 20-322-06108091
235 20-322-06108092
236 20-322-06108093
237 20-322-06108094
238 20-322-06108095
239 21-219-00030000
240 21-219-00048000
241 21-219-00660100
242 21-219-02242100
243 21-219-02341500
244 21-232-01507100
245 22-205-09088020
246 22-209-03361005
247 22-215-03326019
248 23-212-0100228000
249 23-212-0100230000
250 23-212-0101145002
251 23-212-0101146000
252 23-212-0101147000
253 23-212-0101156000
254 23-212-1005368100
255 23-212-1008326000
256 23-212-1008914020
257 23-212-1207634000
258 23-212-3000579000
259 23-724-12790025
260 24-492-0000776000
261 25-227-0040511002
262 26-226-0000436003
263 26-226-0000436004
264 26-226-0000436005
265 26-226-0000436006
266 26-226-0000436007
267 26-226-0000436008
268 26-226-0000436009
269 26-226-0000436010
270 26-226-0000436011
271 26-226-0000436012
272 26-226-0000436013
273 26-226-0000436014
274 26-226-0000436015
275 26-226-0000436016
276 26-226-0000436017
277 26-226-0000436018
278 26-226-0000436019
279 26-226-0000899000
280 26-226-0004208000
281 26-226-0005622001
282 26-757-37052000
283 27-420-09250000

[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]