1992 Legislative Session: 1st Session, 35th Parliament
FIRST READING
The following electronic version is for informational purposes only.
The printed version remains the official version.
MINISTER OF MUNICIPAL AFFAIRS,
RECREATION AND HOUSING
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 Section 1 of the Assessment Act, R.S.B.C. 1979, c. 21, is amended
(a) by repealing the definition of "assessment roll" and substituting the following definition:
"assessment roll" includes a supplementary assessment roll and anything recorded as an addendum to the assessment roll under section 47 or 73; , and
(b) by adding the following definition:
"property class" means a class of property prescribed under section 26 (8); .
2 The following section is added to Part 1:
1.1 Before October 31 of each year, the commissioner shall supply to each municipality
(a) an estimate of the total assessed value of each property class within the municipality, and
(b) for each property class specified for the purpose of this subsection by regulation of the Lieutenant Governor in Council, estimates of the distribution of value changes that have occurred in the property class within the municipality since the authentication of the previous assessment roll and the completion of any supplementary roll.
3 Section 2 is amended
(a) by repealing subsections (1) to (1.6) and substituting the following subsections:
(1) On or before December 31 of each year, the assessor shall
(a) complete a new assessment roll containing a list of each property that is within a municipality or rural area and that is liable to assessment, and
(b) mail a notice of assessment to each person named in the assessment roll.
(1.1) Subject to this Act, an assessment roll completed under subsection (1) is the assessment roll for the purpose of taxation during the calendar year following completion of that roll. , and
(b) by repealing subsection (3) and substituting the following subsection:
(3) When completing an assessment roll, the assessor shall make reference to the records of the land title office as those records stood on October 31 of the year in which the assessment roll is completed.
4 Section 5 (7) is amended by striking out "defined by" and substituting "specified for the purpose of this subsection by regulation of".
5 Section 11 is amended
(a) in subsection (2) by striking out everything after "required under this or any other Act",
(b) in subsection (3) by striking out "September 30" and substituting "December 31",
(c) by repealing subsections (5) to (5.5), and
(d) by repealing subsection (6) and substituting the following subsection:
(6) Nothing in subsection (1), (3) or (4) authorizes the preparation of a supplementary roll, or the correction of a roll, for the purpose of changing or updating an assessment roll later than 12 months after that assessment roll is completed.
6 Section 15 is amended
(a) in subsection (2) by striking out "or" at the end of paragraph (b) and by adding the following paragraph:
(b.1) in accordance with subsection (2.1), or, and
(b) by adding the following subsections:
(2.1) The commissioner may disclose to the agent of a property owner confidential information relating to the property if the disclosure has been authorized in the prescribed form by the owner or, if no form has been prescribed for the property class, authorized in writing by the owner.
(2.2) An agent shall not use information disclosed under subsection
(2.1) except for the purposes authorized by the owner in the form or writing referred to in subsection (1).
7 The following section is added to Part 3:
25.1 (1) For the purpose of determining the actual value of property for an assessment roll, the valuation date is July 1 of the year during which the assessment roll is completed.
(2) The actual value of property for an assessment roll is to be determined as if on the valuation date
(a) the property and all other properties were in the physical condition that they are in on October 31 following the valuation date, and
(b) the permitted use of the property and of all other properties were the same as on October 31 following the valuation date.
8 Section 26 is amended
(a) in subsection (1) by striking out "and sections 26.1 to 29",
(b) in subsection (1) by repealing the definition of "actual value" and substituting the following definition:
"actual value" means the market value of the fee simple interest in land and improvements; ,
(c) in subsection (1) by repealing the definition of "September 30" and "July 1",
(d) in subsection (3) by striking out "market value" and substituting "selling price",
(e) in subsection (4) by striking out "August 1" and substituting "January 31", by striking out "years immediately preceding July 1 of that year" and substituting "year period ending on the preceding October 31" and by striking out "the succeeding year" and substituting "the calendar year following that October 31", and
(f) in subsection (8) by striking out "each class" and substituting "each property class".
9 Section 26.1 (1) is amended by repealing paragraph (e) of the definition of "industrial improvement" and substituting the following paragraph:
(e) producing, manufacturing, processing or refining of petroleum or natural gas products; .
10 Section 27 (3) is amended by striking out "November 1" and substituting "February 1".
11 Section 28 is amended
(a) by repealing subsections (1) and (2) and substituting the following subsections:
(1) An owner of land who wants all or part of it classified as a farm shall apply to the assessor using the application form, and following the procedure, prescribed by the commissioner.
(1.1) Subject to this Act, the assessor shall classify as a farm any land, or part of any parcel of land, that meets the standards prescribed under subsection (2).
(2) Subject to the approval of the Lieutenant Governor in Council, the commissioner shall prescribe standards for classification of land as a farm. ,
(b) by repealing subsection (3.1) and substituting the following subsection:
(3.1) The actual value of improvements on a farm shall be determined under section 26. , and
(c) by repealing subsection (8).
12 Section 33.1 is amended by adding the following subsection:
(2.1) The actual value of land or improvements, or both, referred to in subsection (1) or (2) shall be determined under section 26.
13 Section 36.1 (2) and (3) is repealed.
14 Section 40 is amended
(a) by repealing subsection (1) (c) and substituting the following paragraph:
(c) land or improvements, or both land and improvements, are not assessed at actual value; ,
(b) in subsection (1) (f) by striking out "commissioner" and substituting "assessor",
(c) by repealing subsections (1.1) and (1.2), and
(d) by repealing subsections (3) to (5) and substituting the following subsection:
(3) Written notice of a complaint about an entry in the assessment roll must be delivered to the assessor not later than January 31 of the year following the year in which the assessment roll is completed.
15 The following section is added:
40.1 (1) The assessor shall notify the Court of Revision if,
(a) because of a change of ownership that occurs after October 31 and before the following January 1 and that is recorded in the records of the land title office before that January 1,
(i) land or improvements or both that were not previously liable to taxation become liable to taxation, or
(ii) land or improvements or both that were previously liable to taxation cease to be liable to taxation,
(b) after October 31 and before the following January 1, a manufactured home is moved to a new location or destroyed,
(c) after October 31 and before the following January 1, a manufactured home is placed on land that has been assessed or the home is purchased by the owner of land that has been assessed,
(d) after October 31 and before the following January 1, land or improvements or both are transferred to or from the British Columbia Hydro and Power Authority and the transfer is recorded in the records of the land title office before that January 1,
(e) land or improvements or both that are owned by the British Columbia Hydro and Power Authority are held or occupied by another person, and that person's interest commences or terminates after October 31 and before the following January (1),
(f) land or improvements or both that are owned by British Columbia Railway Company or by its subsidiary are held or occupied by another person, and that person's interest commences or terminates after October 31 and before the following January 1, or
(g) land or improvements or both that are referred to in section 34, 35 or 36 are held or occupied by a person other than the owner of the fee simple, and that person's interest commences or terminates after October 31 and before the following January 1.
(2) Any matter that the Court of Revision is notified of under subsection (1) shall be treated as an error or omission in the completed assessment roll, and notice of the matter shall be treated by that court as a complaint.
16 Section 43 is amended by striking out "January 8" and substituting "April 7".
17 Section 44 is amended
(a) by repealing subsection (1) (b) and substituting the following paragraph:
(b) to investigate the assessment roll and the various assessments made in it, whether complained against or not, and to adjudicate on the assessments and complaints so that the assessments are at actual value within the municipality or rural area; ,
(b) by repealing subsections (4) and (4.1),
(c) in subsection (10) by striking out "December 15" and substituting "March 15", and
(d) in subsection (11) by striking out "December 31" and substituting "March 31".
18 Section 47 (3) is repealed.
19 Section 68 is amended
(a) in subsection (1) by striking out "January 31" and substituting "April 30",
(b) by repealing subsection (2) and substituting the following subsection:
(2) An appeal is started by serving on the board or sending by registered mail to the board a written notice of appeal that
(a) states the grounds of the appeal, and
(b) is signed by the appellant, by a solicitor or by an agent who has been authorized in the prescribed form or, if no form is prescribed for the class of appeal, authorized in writing by the appellant to appear on the appellant's behalf at the hearing of the appeal. ,
(c) in subsection (4) by striking out "February 16" and substituting "May 30", and
(d) in subsection (10) by striking out "classes of property" and substituting "property classes".
20 Section 69 is amended
(a) by repealing subsection (1) (a) and substituting the following:
(a) whether or not the land or improvements, or both, are assessed at actual value; ,
(b) by repealing subsections (1) (e),
(c) in subsection (1) (f) by striking out "commissioner" and substituting "assessor",
(d) by repealing subsection (1.1), and
(e) by repealing subsection (2) and substituting the following subsections:
(2) On an appeal, the board may order the commissioner to reassess at actual value land and improvements in all or part of a municipality or rural area, whether or not they are the subject of the appeal, if the board finds
(a) that the assessments in the municipality or rural area, or in part of either of them, are above their actual value, or
(b) that the assessment appealed against is at actual value but that the assessments of similar land and improvements in the municipality or rural area, or in part of either of them, are below their actual value.
(3) Notwithstanding section 11 (6), the assessor shall enter any reassessments ordered under subsection (2) on a supplementary assessment roll.
21 Section 71 (2) is repealed.
22 Section 76 is amended
(a) in subsection (1) by striking out "October 31" and substituting "January 31" and by striking out "September 30 in that year" and substituting "December 31 of the previous year", and
(b) in subsection (2) by striking out "January 31" and substituting "March 20" and by striking out "confirmed" and substituting "amended".
23 Section 273.01 of the Municipal Act, R.S.B.C. 1979, c. 290, is amended
(a) by striking out "sections 273.1 to 273.4, 274, 275 (1)" and substituting "sections 273.1, 274 to 275.2",
(b) by repealing the definitions of "parcel of real property" and "residential property", and
(c) by adding the following definition:
"property class" means a class of property prescribed under section 26 (8) of the Assessment Act; .
24 Section 273.1 is amended
(a) by repealing subsection (1) and substituting the following subsection:
(1) Notwithstanding the provisions of any Act or letters patent, a council that imposes, by bylaw, tax rates on taxable land and improvements based on their assessed value or their value as determined under a bylaw adopted under section 275.1 shall adopt, whether tax is imposed for general municipal purposes or for other purposes, a variable tax rate system under which individual rates are determined and imposed for each property class. , and
(b) by repealing subsection (3).
25 Sections 273.2, 273.3 and 273.4 are repealed.
26 Section 274 is amended
(a) by repealing subsection (1) and substituting the following subsection:
(1) The Lieutenant Governor in Council may make regulations respecting the variable tax rate system provided for in section 273.1, including regulations
(a) prescribing limits on tax rates,
(b) prescribing relationships between tax rates,
(c) prescribing formulas for calculating the limits or relationships referred to in paragraph (a) or (b), and
(d) allowing the inspector under prescribed circumstances to vary, by order, the limits, relationships or formulas prescribed under any of paragraphs (a) to (c). , and
(b) by repealing subsection (3) and substituting the following subsection:
(3) Under subsection (1) the Lieutenant Governor in Council may make different regulations for
(a) the taxation of land or improvements, or both, based on assessed value or the value determined under a bylaw adopted under section 275.1, for general municipal purposes,
(b) the taxation of land and improvements, based on assessed value or the value determined under a bylaw adopted under section 275.1, for other than general municipal purposes, including, but not limited to, taxation under section 273 (c), (d), (e) and (f), and
(c) the taxation of land and improvements under section 674, based on assessed value or the value determined under a bylaw adopted under section 275.1.
27 The following sections are added:
275.1 (1) Instead of imposing tax rates on the assessed value of land and improvements, the council may, by bylaw, impose the rates
(a) on the sum of
(i) the average of the assessed value of the land in the current year and the 2 preceding calendar years, and
(ii) the assessed value of improvements in the current year, or
(b) on the sum of
(i) the assessed value of land in the current year minus not more than 66% and not less than 50% of the amount by which the increase in the assessed value of the land in the current year exceeds the average percentage increase in the value in the current year of all land within the municipality included in the same property class, and
(ii) the assessed value of improvements in the current year.
(2) A council shall not adopt a bylaw under subsection (1) unless
(a) the council conforms to the requirements of any regulations made under section 275.2,
(b) before January 1 of the year in which the bylaw is to take effect, notice of intent to consider the bylaw is provided to the inspector and to the assessment commissioner,
(c) after January 1 of the year in which the bylaw is to take effect and at least 2 weeks before the adoption of the bylaw, a notice that contains the prescribed information and that describes the estimated effect of the bylaw on the taxation of sample properties within the municipality is published in 2 consecutive issues of a newspaper,
(d) the bylaw is adopted before March 31 in the year in which it is to take effect, and
(e) the bylaw establishes a procedure to allow property owners to complain to the Local Court of Revision, established under section 416, about errors made in applying the bylaw to their property.
(3) On the initiative of the collector or on the request of an assessed owner who is notified under section 431 (4.1) of adjustments to the assessed value of the owner's property, the collector may correct errors made in applying the bylaw to any property.
(4) Subject to any regulation made under section 275.2, a bylaw under subsection (1) may
(a) apply to one or more property classes, or
(b) modify the averaging formula in subsection (1) (a) or the phasing in formula in subsection (1) (b) to exempt from the bylaw or govern the application of the bylaw to particular types of property within a property class, including property the assessed value of which is not the same as on the previous assessment roll as the result of
(i) an error or omission,
(ii) a subdivision or consolidation or a new development to, on or in the land,
(iii) a change in physical characteristics, in zoning, in the classification of the property under section 26 (8) of the Assessment Act or in the eligibility of the property for assessment under section 26 (4), 28 or 29 of that Act, or
(iv) any other prescribed factor.
(5) Where a council adopts a bylaw under subsection (1)
(a) the assessed value or the net taxable value shall continue to be the basis for determining the amount of money to be raised in the municipality for the purposes of
(i) section 273 (c) to (f) of this Act,
(ii) sections 135 and 150 of the School Act,
(iii) section 15 of the Assessment Authority Act,
(iv) sections 13 and 14 of the Municipal Finance Authority Act,
(v) sections 11 and 12 of the British Columbia Transit Act, and
(vi) any other prescribed enactment, and
(b) the value determined under the bylaw, and not the assessed value or the net taxable value referred to in this or any other Act, shall be the basis for taxing properties within the property classes specified in the bylaw to raise the money required under the provisions referred to in paragraph (a).
(6) Where a body other than the council sets a rate under an enactment for calculating property taxes and the council adopts a bylaw under this section, the council shall, by resolution and notwithstanding any other Act, substitute a rate that is sufficient to raise the same amount of revenue in the municipality for that body from each property class to which that bylaw applies as the amount that would have been raised for that body had that bylaw not been adopted.
(7) Where the amount of revenue raised in any year for a body under subsection (6) exceeds the amount that would have been raised had the council not substituted a rate, the excess revenue shall be held by the council at the credit of the body for the purpose of reducing the rate for the next year.
(8) This section applies to the 1993 or any subsequent taxation year.
275.2 The Lieutenant Governor in Council may make regulations
(a) restricting the property classes to which a bylaw under section 275.1 may apply,
(b) defining any term used in section 275.1,
(c) governing the way in which the averaging formula in section 275.1 (1) (a) or the phasing in formula in section 275.1 (1) (b) may be modified to exempt from the bylaw or govern the application of the bylaw to particular types of property within a property class, including property referred to in section 275.1 (4) (b),
(d) prescribing the information to be contained in the notice that is to be published under section 275.1 (2) (c), and
(e) prescribing factors for the purposes of section 275.1 (4) and enactments for the purposes of section 275.1 (5).
28 Section 416 is amended by adding the following subsection:
(4.1) In addition to the powers and duties given by subsections (1) and (5), a Local Court of Revision may adjudicate complaints made under a bylaw adopted under section 275.1 about errors made in applying the bylaw to the assessed value of any property, and may direct the collector to make any amendments to the adjusted value of the property that are necessary to give effect to the court's decision.
29 Section 431 is amended by adding the following subsection:
(4.1) The notice must include or have enclosed with it, for each parcel of land on the assessment roll the assessed value of which has been adjusted under a bylaw adopted under section 275.1, a statement
(a) informing the owner that assessed values and certain tax rates have been adjusted as a result of the bylaw,
(b) specifying the adjusted value of the land and the value of any improvements on it, and
(c) describing the procedure for requesting the collector to correct errors and for complaining to the Local Court of Revision.
30 Section 128 (3) of the School Act, S.B.C. 1989, c. 61, is amended by striking out "second Saturday" and substituting "third Saturday".
31 Section 129 (1) is amended by striking out "April 20" and substituting "April 27".
32 Section 373 of the Vancouver Charter, S.B.C. 1953, c. 55, is amended by striking out everything after "Assessment Act" and before "to raise".
33 Section 374 is amended by adding ", or as adjusted under a by-law adopted pursuant to section 374.4" after "from an appeal".
34 Section 374.1 is repealed and the following substituted:
374.1 In sections 374.2 to 374.5 "property class" means a class of property prescribed under section 26 (8) of the Assessment Act.
35 Section 374.2 is amended
(a) in subsection (1) by striking out everything after "for each" and substituting "property class." , and
(b) by repealing subsection (2).
36 Sections 374.3 and 374.4 are repealed and the following substituted:
374.3 (1) The Lieutenant Governor in Council may make regulations respecting the variable tax rate system provided for in section 374.2, including regulations
(a) prescribing limits on levy rates,
(b) prescribing relationships between levy rates, and
(c) prescribing formulas for calculating the limits or relationships referred to in paragraph (a) or (b).
(2) Under subsection (1) the Lieutenant Governor in Council may prescribe different limits, relationships or formulas for each property class.
374.5 (1) Instead of levying rates on the assessed value of land and improvements, the Council may, by by-law, levy the rates
(a) on the sum of
(i) the average of the net taxable value of the land in the current year and the 2 preceding calendar years, and
(ii) the net taxable value of improvements in the current year, or
(b) on the sum of
(i) the net taxable value of land in the current year minus not more than 66% and not less than 50% of the amount by which the increase in the net taxable value of the land in the current year exceeds the average percentage increase in the value in the current year of all land within the city included in the same property class, and
(ii) the net taxable value of improvements in the current year.
(2) The Council shall not adopt a by-law under subsection (1) unless
(a) the Council conforms to the requirements of any regulations made under section 374.5,
(b) before January 1 of the year in which the by-law is to take effect, notice of intent to consider the by-law is provided to the assessment commissioner,
(c) after January 1 of the year in which the by-law is to take effect and at least 2 weeks before the adoption of the by- law, a notice that contains the prescribed information and that describes the estimated effect of the by-law on the taxation of sample properties within the city is published in 2 consecutive issues of a newspaper,
(d) the by-law is adopted before March 31 in the year in which it is to take effect, and
(e) the by-law establishes a procedure to allow property owners to complain to the Council, sitting as a Court of Revision, about errors made in applying the by-law to their property.
(3) On the initiative of the Collector of Taxes or on the request of an owner who is notified under section 403 of adjustments to the net taxable value of the owner's property, the Collector of Taxes may correct errors made in applying the by- law to any property.
(4) Subject to any regulation made under section 374.5, a by-law under subsection (1) may
(a) apply to one or more property classes, or
(b) modify the averaging formula in subsection (1) (a) or the phasing in formula in subsection (1) (b) to exempt from the by-law or govern the application of the by-law to particular types of property within a property class, including property the assessed value of which is not the same as on the previous assessment roll as the result of
(i) an error or omission,
(ii) a subdivision or consolidation or a new development to, on or in the land,
(iii) a change in physical characteristics, in zoning, in the classification of the property under section 26 (8) of the Assessment Act or in the eligibility of the property for assessment under section 26 (4), 28 or 29 of that Act, or
(iv) any other prescribed factor.
(5) Where the Council adopts a by-law under subsection (1),
(a) the assessed value or the net taxable value shall continue to be the basis for determining the amount of money to be raised in the city for the purposes of
(i) section 810 of the Municipal Act,
(ii) sections 135 and 150 of the School Act,
(iii) section 15 of the Assessment Authority Act,
(iv) sections 13 and 14 of the Municipal Finance Authority Act,
(v) sections 11 and 12 of the British Columbia Transit Act, and
(vi) any other prescribed enactment, and
(b) the value determined under the by-law, and not the assessed value or the net taxable value referred to in this or any other Act, shall be the basis for taxing properties within specified property classes to raise the money required under the provisions referred to in paragraph (a).
(6) Where a body other than the Council sets a rate under an enactment for calculating property taxes and the Council adopts a by-law under this section, the Council shall, by resolution and notwithstanding any other Act, substitute a rate that is sufficient to raise the same amount of revenue in the city for that body from each property class to which that by-law applies as the amount that would have been raised for that body had that by-law not been adopted.
(7) Where the amount of revenue raised in any year for a body under subsection (6) exceeds the amount that would have been raised had the Council not substituted a rate, the excess revenue shall be held by the Council at the credit of the body for the purpose of reducing the rate for the next year.
(8) This section applies to the 1993 or any subsequent taxation year.
374.5 The Lieutenant Governor in Council may make regulations
(a) restricting the property classes to which a by-law under section 374.4 may apply,
(b) defining any term used in section 374.4,
(c) governing the way in which the averaging formula in section 374.4 (1) (a) or the phasing in formula in section 374.4 (1) (b) may be modified to exempt from the by-law or govern the application of the by-law to particular types of property within a property class, including property referred to in section 374.4 (4) (b),
(d) prescribing the information to be contained in the notice that is to be published under section 374.4 (2) (c), and
(e) prescribing factors for the purposes of section 374.4 (4) and enactments for the purposes of section 374.4 (5).
37 Section 375 is amended by striking out "or in a by-law under section 374.3".
38 Section 401A (1) is amended by striking out the second sentence and substituting "Each parcel entered on the supplementary roll shall be taxed at the rate or rates established for that class of property in the rating by-law passed pursuant to section 373."
39 Section 403 is amended by renumbering the section as section 403 (1) and by adding the following subsection:
(2) The tax statement must include or have enclosed with it, for each parcel of land on the assessment roll the net taxable value of which has been adjusted under a by-law adopted under section 374.4, a statement
(a) informing the owner that assessed values and certain tax rates have been adjusted as a result of the by-law,
(b) specifying the adjusted value of the land and the value of any improvements on it, and
(c) describing the procedure for requesting the Collector of Taxes to correct errors and for complaining to the Council, sitting as a Court of Revision.
40 The following section is added:
513.1 (1) In addition to its powers and duties under section 511, the Council, sitting as a Court of Revision, may
(a) adjudicate complaints made under a by-law adopted under section 374.4 respecting errors in
(i) an adjustment to the net taxable value of any property,
(ii) the application of the by-law to a property class, or
(iii) an exemption from the by-law, and
(b) direct the Collector of Taxes to make any amendments to the adjusted value of any property that are necessary to give effect to its decisions.
(2) Section 513 applies in respect of complaints referred to in subsection (1).
41 Where a council adopts a bylaw under section 273.1 (3) of the Municipal Act before the repeal of that section by section 24 (b) of this Act,
(a) the bylaw remains in force after the repeal of section 273.1 (3) of the Municipal Act until the bylaw is repealed by the council, and
(b) the council continues after the repeal of section 273.1 (3) of the Municipal Act to have the power it had under that section and section 27 (4) of the Interpretation Act to amend the bylaw.
42 (1) Where a council adopts a bylaw under section 273.2 of the Municipal Act before the repeal of that section by section 25 of this Act,
(a) the bylaw remains in force after the repeal of section 273.2 of the Municipal Act until the bylaw is repealed by the council,
(b) the council continues after the repeal of section 273.2 of the Municipal Act to have the power it had under that section and section 27 (4) of the Interpretation Act to amend the bylaw, and
(c) sections 273.3 and 273.4 of the Municipal Act as enacted by section 7 of the Assessment and Property Tax Reform Act, 1990 continue to apply in respect of the bylaw after their repeal by section 25 of this Act.
(2) Notwithstanding that section 274 (1) and (3) of the Municipal Act is repealed by section 26 of this Act,
(a) the Residential Flat Rate Tax Regulation, B.C. Reg. 66/91, remains in force until it is repealed by the Lieutenant Governor in Council, and
(b) the Lieutenant Governor in Council continues to have the power he or she had under that section of the Municipal Act and section 27 (4) of the Interpretation Act to amend that regulation.
43 This Act comes into force by regulation of the Lieutenant Governor in Council.
[ Return to: Legislative Assembly Home Page ]
Copyright © 1992: Queen's Printer, Victoria, British Columbia, Canada