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B.C. Reg. 438/81
O.C. 2198/81
Filed November 2, 1981
This consolidation is current to December 12, 2017.
Link to Point in Time

Assessment Act

Prescribed Classes of Property Regulation

[includes amendments up to B.C. Reg. 191/2017, October 23, 2017]

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 and leasehold 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, 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) 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 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.]

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. 191/2017.]

(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 2018 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 2018 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
1301-234-08582002
1401-234-09690016
1501-234-10711036
1601-234-10746022
1701-234-10746029
1801-234-11752019
1901-308-533114003
2001-308-620639001
2101-308-652031010
2201-308-653147000
2301-308-659589001
2401-308-680325000
2501-308-680368000
2601-308-704242010
2701-309-490623022
2801-327-03632100
2901-349-09631025
3004-207-08050010
3104-250-05437060
3204-250-05894008
3304-250-08283914
3404-250-16506000
3504-250-17364001
3604-250-80740000
3704-250-82389005
3804-250-85908010
3904-250-86080100
4004-250-89539100
4104-315-00696050
4206-336-01441000
4306-336-02295500
4406-336-04000135
4508-221-128028000
4608-570-00148005
4708-570-00179220
4809-200-002636077860000
4909-200-002642041070000
5009-200-002648078940000
5109-200-002654070300000
5209-200-002654097340000
5309-200-003040690060000
5409-200-007646122930000
5509-200-007646159450000
5609-200-013190580066602
5709-200-013190603520000
5809-200-013230650950000
5909-200-013579192280000
6009-200-013579192480000
6109-200-013579194070000
6209-200-013579196020000
6309-200-013579196220000
6409-200-013579196960000
6509-200-013580192350000
6609-200-013580192740000
6709-200-013580192770000
6809-200-013580192960000
6909-200-013580194030000
7009-200-013580196660000
7109-200-013580196920000
7209-200-013580198060000
7309-200-013580198620000
7409-200-013580205070000
7509-200-013589192700000
7609-200-013589196120000
7709-200-013590192460000
7809-200-013590194560000
7909-200-013590194950000
8009-200-013590196010000
8109-200-013590196340000
8209-200-013590196390000
8309-200-013590196910000
8409-200-013590196940000
8509-200-013590198050000
8609-200-013590198930000
8709-200-013590212060000
8809-200-013590217960000
8909-200-013594226060000
9009-200-013638186960000
9109-200-013640173910000
9209-200-013644171070000
9309-200-013645212680000
9409-200-013646225080000
9509-200-013650206970000
9609-200-013689194450000
9709-200-013689199830000
9809-200-014253665400000
9909-200-014255577960000
10009-200-014259580940000
10109-200-014586259740000
10209-200-014594235690000
10309-200-014594250060000
10409-200-014633230930000
10509-200-014633236480000
10609-200-014648234580000
10709-200-014684230890000
10809-200-015701235060000
10909-200-015770230950000
11009-200-016210744740000
11109-200-016721199880000
11209-200-019721237960000
11309-200-022270670080000
11409-200-022700277980000
11509-200-024270790860000
11609-200-026138592480000
11709-200-026172592030000
11809-200-026580157880000
11909-200-026580172040000
12009-200-026580186360000
12109-200-026589172960000
12209-200-026589178660000
12309-200-026589186020000
12409-200-026590157420000
12509-200-026590157630000
12609-200-026590172700000
12709-200-026590172750000
12809-200-026590178060000
12909-200-026590178220000
13009-200-026590178500000
13109-200-026590178620000
13209-200-026590178630000
13309-200-026590186050000
13409-200-026590186780000
13509-200-026590186830000
13609-200-026590190600000
13709-200-026590190650000
13809-200-026590190997703
13909-200-026592138470000
14009-200-026592148450000
14109-200-026592172250000
14209-200-026592172570000
14309-200-027118609060000
14409-200-027605113150000
14509-200-027606118950000
14609-200-027607118980000
14709-200-027607119550000
14809-200-029120608220000
14909-200-029126612550000
15009-200-029130608630000
15109-200-029130612710000
15209-200-029134612190000
15309-200-029134614260000
15409-200-029138606950000
15509-200-029138614350000
15610-220-00355001
15710-220-00385000
15810-220-00644000
15910-220-01084000
16010-220-02677000
16110-220-06426000
16210-220-09044000
16310-220-13314023
16410-224-101321000
16510-224-266510001
16610-224-267001000
16710-224-267001003
16810-224-544025000
16910-224-603050000
17010-224-606546000
17110-301-197058250000
17210-301-553555380000
17310-301-610737550000
17410-301-669510100000
17510-305-04515003
17610-305-11954000
17710-305-13795000
17811-306-D163232020
17911-320-R059805001
18011-320-R059805002
18111-320-R059805003
18211-320-R059805004
18311-320-R059805005
18411-320-R059805006
18511-320-R059805007
18611-320-R059805008
18714-326-215093002X
18814-326-2260000587
18914-326-2270799021
19014-326-3360900182
19114-326-5122000062
19214-326-6163010097
19314-326-6163900182
19414-326-6171040186
19514-326-6204070022
19614-326-6281020145
19714-326-6333040022
19814-326-6333050064
19914-326-6333170021
20015-216-001430000
20115-216-021080000
20215-216-122660000
20315-303-086245921
20415-303-093346130
20515-303-456808937
20615-312-1072700010
20715-312-2095010011
20815-312-2095100001
20915-312-210452300X
21015-312-4245401000
21115-312-5266628008
21215-312-634920301X
21315-313-5168059020
21415-313-6223020120
21515-313-9500004600
21615-313-9500004610
21715-432-650020500
21817-222-02209020
21917-222-02229010
22017-222-05121100
22117-222-05415001
22217-222-05415002
22319-214-009345
22419-214-043100
22519-214-052770
22619-214-075113
22719-214-078779
22819-214-080874
22919-214-082778
23019-217-05476408
23119-217-06225453
23219-217-06773850
23319-217-09472726
23420-228-00406101
23520-233-01365000
23620-233-01434000
23720-233-01941002
23820-233-03596000
23920-322-06108068
24020-322-06108069
24120-322-06108070
24220-322-06108071
24320-322-06108072
24420-322-06108073
24520-322-06108074
24620-322-06108075
24720-322-06108076
24820-322-06108077
24920-322-06108078
25020-322-06108079
25120-322-06108080
25220-322-06108081
25320-322-06108082
25420-322-06108083
25520-322-06108084
25620-322-06108085
25720-322-06108086
25820-322-06108087
25920-322-06108088
26020-322-06108089
26120-322-06108090
26220-322-06108091
26320-322-06108092
26420-322-06108093
26520-322-06108094
26620-322-06108095
26721-219-00030000
26821-219-00048000
26921-219-00660100
27021-219-02242100
27121-219-02341500
27221-232-01507100
27322-205-09088020
27422-209-03361005
27522-215-03326019
27623-212-0100228000
27723-212-0100230000
27823-212-0101145002
27923-212-0101146000
28023-212-0101147000
28123-212-0101156000
28223-212-1005368100
28323-212-1008326000
28423-212-1008914020
28523-212-1207634000
28623-212-3000579000
28723-724-12790025
28824-492-0000776000
28925-227-0040511002
29026-226-0000436003
29126-226-0000436004
29226-226-0000436005
29326-226-0000436006
29426-226-0000436007
29526-226-0000436008
29626-226-0000436009
29726-226-0000436010
29826-226-0000436011
29926-226-0000436012
30026-226-0000436013
30126-226-0000436014
30226-226-0000436015
30326-226-0000436016
30426-226-0000436017
30526-226-0000436018
30626-226-0000436019
30726-226-0000899000
30826-226-0004208000
30926-226-0005622001
31026-757-37052000
31127-420-09250000

[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]