438/81O.C. 2198/81November 2, 1981Assessment ActPrescribed Classes of Property Regulation438_81_pit[includes amendments up to B.C. Reg. 138/2012, September 1, 2012]Interpretation0.1In this regulation, gathering pipeline means a pipeline used for the transportation ofanatural 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, orbpetroleum 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.]1Prescribed Classes of PropertyClass 1 — residential11Class 1 property shall include only:aland 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 includingihotels or motels other than the portion of the hotel or motel building occupied by the owner or manager as his or her residence,iiland 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 ofAa penitentiary or correctional centre,Ba provincial mental health facility as defined in the Mental Health Act, orCa hospital for the care of the mentally or physically handicapped,iiia strata accommodation property except, subject to subparagraph (iii.1), ifAthe 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, BeitherIthe owner exercises the owner's right to use that property, orIIin 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 propertyfor 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, andCthe 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.1a 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.2a leasehold accommodation property except, subject to subparagraphs (iii.3) and (iii.4), if Ain 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,Bin 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, andCthe 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.3a 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.4a leasehold accommodation property if the property has more than 15 accommodation units that are not leasehold units, andivin respect of a single family residence that is the principal residence of the owner or manager,Arooms within the residence that are offered for rent or rented by the owner or manager as bed and breakfast accommodationIfor periods of less than 7 days, andIIfor 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, andBthe 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;bimprovements 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;cland which has no present use and which is neither specifically zoned nor held for business, commercial or industrial purposes, except thatiif land is included in Class 9, it is not included in Class 1, andiiifAa 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, andBthe 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;dland 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.2For the purposes of subsection (1) (a) (iv) and (c), single family residence includesaa single family dwelling,ba single family dwelling in a duplex, an apartment building or a condominium complex, andca 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 — utilities2Class 2 property includes onlyaland 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, andbland or improvements used or held for the purposes of, or for purposes ancillary to, the business ofitransportation, transmission or distribution by pipeline,iitelecommunications, including transmission of messages by means of electric currents or signals for compensation,iiigeneration, transmission or distribution of electricity, orivreceiving, transmission and distribution of closed circuit television,except that part of land or improvementscincluded in Classes 1, 4 or 8,c.1used as a gathering pipeline,dused as an office, retail sales outlet, administration building or for an ancillary purpose, oreused 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.]Repealed3Repealed. [B.C. Reg. 340/2004, s. (b).]Class 3 — supportive housing3.1Class 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 industry4Class 4 property shall include only the property referred to in section 20 (3) of the Act, that is to say,aland used in conjunction with the operation of industrial improvements, andbindustrial improvements.[en. B.C. Reg. 99/88.]Class 5 — light industry5Class 5 property must include only land or improvements, or both,aused as a gathering pipeline,bused or held for the purpose of extracting, processing, manufacturing or transporting of products, orcused 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,dincluded in class 2 or 4,eused or held for the purposes of, or for purposes ancillary to, the business of transportation by railway,fused 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, andgused 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 other6Class 6 property shall include all land and improvements not included in Classes 1 to 5 and 7 to 9.Class 7 — managed forest land7Class 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 organization81Class 8 property shall include only:aland, but not improvements on that land, used solely as an outdoor recreational facility for the following activities or uses:igolf;iiskiing;iiitennis;ivball games of any kind;vlawn bowling;vipublic swimming pool;viimotor car racing;viiitrap shooting;ixarchery;xice skating;xiwaterslides;xiimuseums;xiiiamusement parks;xivhorse racing;xvrifle shooting;xvipistol shooting;xviihorse back riding;xviiiroller skating;xixmarinas;xxparks and gardens open to the public;xxihang gliding;xxiibicycling in addition to, or as part of, one of the activities or uses set out in subparagraphs (i) to (xxi);xxiiicamping;bthat 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 foriany purpose by an organization that is neither a religious organization nor a non-profit fraternal organization,iientertainment where there is an admission charge, oriiithe sale or consumption, or both, of alcoholic beverages;clandithat is in a rural area,iithat 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,iiithat is not under improvements, andivthatAis used for an outdoor recreational activity,Bis used for purposes ancillary to an outdoor recreational activity,Cis used for purposes ancillary to the overnight accommodation, orDhas no present use and is specifically zoned or held for business, commercial or industrial purposes.2In 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:ahunting;bfishing;ckayaking;dcanoeing;ewhite-water rafting;fhorseback riding;gmountain biking;hwildlife viewing;ihiking;jmountain climbing;kbackcountry skiing.[en. B.C. Reg. 477/92; am. B.C. Regs. 517/2004; 348/2005; 274/2009 Sch.]Class 9 — farm9Class 9 property shall include only land classified as farm land.Split classification10Where 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 property11The owner of a strata accommodation property must supply the following information to the assessment authority on or before August 31 of each year:afor 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;bfor the period beginning on July 1 of the previous year and ending on June 30 of the year, the number of daysithe owner had the right to use the strata accommodation property, andiithe 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 percentage12The 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 property13On or before August 31 of each year, the owner of a leasehold accommodation property must supply the following information to the assessment authority:athe number of leasehold units in the leasehold accommodation property;bthe number of accommodation units in the leasehold accommodation property;cfor 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;din 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,ithe lessee had the right to use the leasehold unit, andiithe lessee used the leasehold unit;ewhether 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. ss. 2 and 4.]Leasehold accommodation property — prescribed matters141For the purposes of the definition of "accommodation unit" in section 19 of the Assessment Act, the prescribed percentage is 20%.2For the purposes of the definition of "leasehold accommodation property" in section 19 of the Assessment Act, the prescribed number of leasehold units is 15.3For 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 properties151For the purposes of section 19 (14.2) of the Assessment Act, the information described in section 11 (a) of this regulation is prescribed.2For 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.]2Repealed. [B.C. Reg. 485/83.]Schedule ARepealed. [B.C. Reg. 485/83.]Schedule B[en. B.C. Reg. 183/2011.] [section 3.1]Interpretation1An 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 2012 taxation year.Designated eligible supportive housing property2For 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 2012 taxation year:ItemColumn 1Assessment Roll Number101-234-01006020201-234-01020002301-234-01020018401-234-01020019501-234-01075020601-234-01521059701-234-03194011801-234-07492107901-234-107110361001-234-107460221101-234-107460291201-234-117520191301-308-6520310101401-308-6531470001501-308-6595890011601-308-6803250001701-308-6803680001801-308-7042420101901-327-036321002004-207-080500102104-207-106900002204-250-055361002304-250-807400002404-250-859080102504-250-860801002604-250-895391002704-315-006960502806-336-022955002908-570-001480053008-570-001792203109-200-0026420410700003209-200-0026540973400003309-200-0076461594500003409-200-013190603520000 3509-200-0132306509500003609-200-013579192480000 3709-200-0135791940700003809-200-0135791962200003909-200-0135801923500004009-200-0135801927400004109-200-0135801929600004209-200-0135801940300004309-200-0135801969200004409-200-0135801980600004509-200-0135801986200004609-200-0135802050700004709-200-0135891961200004809-200-0135901924600004909-200-0135901945600005009-200-0135901949500005109-200-0135901963900005209-200-0135901969100005309-200-0135901969400005409-200-0135901980500005509-200-0135901989300005609-200-0135902120400005709-200-0135942260600005809-200-0136441710700005909-200-0136462250800006009-200-0136891944500006109-200-0136891998300006209-200-0142536654000006309-200-0142555779600006409-200-0142595809400006509-200-0145862597400006609-200-0145942356900006709-200-0146332309300006809-200-0146482345800006909-200-0146842308900007009-200-0157012350600007109-200-0162107447400007209-200-0242707908600007309-200-0261385922800007409-200-0261725920300007509-200-0265801578800007609-200-0265801720400007709-200-0265801863600007809-200-0265891726500007909-200-0265891729600008009-200-0265891786600008109-200-0265891860200008209-200-0265901574200008309-200-0265901576300008409-200-0265901727000008509-200-0265901727500008609-200-0265901780600008709-200-0265901785000008809-200-0265901786200008909-200-0265901786300009009-200-0265901860700009109-200-0265901867800009209-200-0265901868300009309-200-0265901906000009409-200-0265901906500009509-200-0265921384700009609-200-0265921484500009709-200-0265921722500009809-200-0271186090600009909-200-02760711898000010009-200-02760711955000010109-200-02913060863000010209-200-02913061271000010309-200-02913461219000010409-200-02913461426000010509-200-02913861435000010610-220-0035500110710-220-0038500010810-220-0064400010910-220-0108400011010-220-0267700011110-224-26700100011210-224-60654600011310-301-19705825000011410-301-55355538000011514-326-215093002X11614-326-2260000587 11714-326-336090018211814-326-512200006211914-326-617104018612014-326-633305006412114-326-633317002112215-216-00143000012315-216-02108000012415-303-45680893712515-432-65002050012617-222-0222901012717-222-0541500112817-222-0541500212919-214-00934513019-214-04310013119-214-05277013219-214-07877913319-214-080874 13419-217-0547640813519-217-0677385013620-233-0136500013720-233-0359600013820-322-0610806813920-322-0610806914020-322-0610807014120-322-0610807114220-322-0610807214320-322-0610807314420-322-0610807414520-322-0610807514620-322-0610807614720-322-0610807714820-322-0610807814920-322-0610807915020-322-0610808015120-322-0610808115220-322-0610808215320-322-0610808315420-322-0610808415520-322-0610808515620-322-0610808615720-322-0610808715820-322-0610808815920-322-0610808916020-322-0610809016120-322-0610809116220-322-0610809216320-322-0610809316420-322-0610809416520-322-0610809516620-322-0672400116721-219-0066010016821-219-0224210016922-205-0908802017022-209-0336100517122-215-0332601917223-212-010114500217323-212-010114600017423-212-010114700017523-212-010115600017623-212-100536810017723-212-100832600017823-212-100891402017923-212-200035907018023-212-300057900018124-492-000077600018226-226-000043200018326-226-000089900018426-226-000420800018526-226-000562200118626-757-37052000 18727-420-09250000[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]