• Introduction
• Property Taxes
• Assessment Information
• Paying Rural Property Taxes
• Acquisition, Assignment, and Cancellation of Crown Tenures
• Important Dates
• Agricultural Leases

This page explains property assessment and taxation of Crown land in rural areas of British Columbia.

Occupiers of Crown land are responsible for paying property taxes levied during their term of occupation.

Annual property taxes are in addition to the rental fee the Integrated Land Management Bureau charges for use of Crown land, and are a condition of your Crown land lease, licence, permit, right of way, or easement.

The function of BC Assessment is to determine the market value of all properties in British Columbia as of July 1 each year. A common valuation date provides fairness and ensures an equitable base for property taxation. Assessments are updated and delivered at the beginning of every January, reflecting annual market movement to help reduce significant assessment changes.

Tax authorities are provided with the assessment roll and apply tax rates to assessments to determine the distribution of property taxes in each class (or how the tax burden will be shared among all property owners).

For example, an assessment notice issued in January 2003 reflects the value of the property on July 1, 2002 and is the basis of the 2003 property taxes.

In establishing a value of the property, the assessor takes into account factors such as location, size, topography, shape, age, and condition of buildings, in relation to actual sales in the same area.

The assessed value determined by the assessor and the resulting taxes are based on the actual or market value of the land, and not on the value of the lease or licence over Crown land. Use of market value for assessment purposes ensures that taxes on occupied Crown lands are determined consistently and equitably with taxes of titled properties.

Crown land occupiers who disagree with the valuation or classification of their property may appeal the assessment to their local Property Assessment Review Panel. As deadlines apply to any appeal of assessed value or classification of properties, taxpayers should contact the area assessor as soon as possible if they have questions regarding either the assessment or the Property Assessment Review Panel process.

Further information regarding the assessment of Crown properties held under a Crown land tenure can be obtained from the local area assessor at BC Assessment.

Rural area property taxes are mailed at the end of May to all property owners, including Crown land tenure holders.

Address details for all Crown tenures are provided by the Integrated Land Management Bureau to BC Assessment. Assessment and taxation officials use this information until a formal request to change the mailing address is received.

Property taxes can be paid by mail or in person. For mailing information, see our Contact Us page found on the left menu bar.

Payments can be made in person at a Government Agents office. Payments may also be made via the drop boxes at 1802 Douglas Street in Victoria. Payments made by cheque, Home Owner Grant coupons and correspondence may be deposited in these boxes. There is no facility to accept cash, debit card or credit card payments or issue receipts at this location.

General information about property taxes on Crown land tenures is available by contacting Government Agents office or the Surveyor of Taxes.

Fees charged for rental of Crown land are separate from property taxes. Information about rental payments can be obtained from the issuing regional office of Integrated Land Management Bureau.

Under the Taxation (Rural Area) Act, there is no authority to prorate property taxes. For this reason:

• in the year a Crown land tenure is acquired, property taxes will not be levied; and

• in the year a Crown land tenure is terminated by cancellation, expiry, or simple abandonment, the full amount of property taxes levied is due and payable, regardless of the date occupation ceases

When a Crown tenure (for example, a lease or licence) is acquired by way of an assignment, the new occupier assumes liability for all unpaid property taxes. Before agreeing to an assignment, make sure you ask about the status of the property tax account, as you will be responsible for the balance owing.

When a Crown tenure is cancelled and a new Crown tenure over the same property is issued to a new occupier, any unpaid taxes for the previous tenure remain the responsibility of the former occupier. As such, the unpaid taxes will not be transferred to the new occupier, and payment of the outstanding taxes will be sought from the former occupier.

For assessment purposes, and Crown tenure acquisition or cancellation recorded by the Integrated Land Management Bureau. up to the December 31 assessment roll cut-off date will be shown on the completed assessment roll for the following taxation year.

If you do not receive a tax notice by the second week in June, it is your responsibility to make an enquiry to the local government agent or to the Surveyor of Taxes office. All property taxes must be paid by July 3 , in order to avoid the late payment penalty, which applies to any current year tax balance outstanding at the close of business on that date.

If you cancel your Crown tenure, and receive written confirmation of the cancellation from Integrated Land Management Bureau. by December 31 , you will not be liable for taxes on the property in the following year.

Farm classification for assessment purposes is not automatic if an agricultural lease is provided by the Integrated Land Management Bureau. You must apply prior to October 31 to have a property classified as a farm for assessment purposes. Applications will then be considered for the farm classification on the assessment roll prepared for the following taxation year.

Further information can be obtained from the local area assessor at BC Assessment.