Property assessment · British Columbia

Property assessment in British Columbia

How BC Assessment sets your value, when to challenge it, which evidence counts and what it costs. Every date comes from the Assessment Act or an official body.

By Grégory Payotte, Founder of Payotte·Updated September 28, 2026

In short · September 28, 2026

In British Columbia, BC Assessment values every property each year as of July 1 of the previous year. To challenge it, you talk to BC Assessment first, then file a complaint with the Property Assessment Review Panel (PARP) by January 31 (Assessment Act, s. 33; in 2026 the deadline moved to February 2 because the 31st was a Saturday). See the complete guide.

The rules at a glance

Who assesses	BC Assessment, the provincial authority that produces assessments. It does not set tax rates or calculate tax bills.
Cycle	Every year: a new roll is completed on or before December 31 and is used for taxation the following year.
Valuation date	July 1 of the year before the tax year, based on the property's physical condition on the following October 31.
Notices	The Act requires delivery by December 31; BC Assessment mailed the 2026 notices in early January 2026.
Deadline to challenge	Notice of Complaint filed with BC Assessment by January 31; moved to the next business day when the 31st falls on a weekend (February 2 in 2026).
First step	Talk to BC Assessment, then file a complaint with the Property Assessment Review Panel (PARP), the independent review panel.
Appeal	Property Assessment Appeal Board (PAAB), by April 30; then the B.C. Supreme Court on a question of law only.
Fees	PARP complaint: no fee set out in the Act or mentioned in the official guides. PAAB appeal: $30 per folio (residential, recreational, non-profit, farm) or $300 (business, industry, utility, managed forest), non-refundable.
Can the value go up?	Yes. The Assessment Act lets the panel order an increase after a hearing (s. 38(5)) and lets PAAB reopen the whole question of the assessment (s. 57(1)(a)).

The guides

How to appeal your property assessment in British Columbia
Talk to BC Assessment, file a PARP complaint by January 31, prepare the hearing, appeal to PAAB: how to appeal a B.C. property assessment, step by step.
Appeal deadlines and the valuation date in British Columbia
January 31 for a PARP complaint, April 30 for PAAB, value as of July 1, condition as of October 31: the yearly property assessment calendar in B.C.
Evidence that works before PARP and PAAB
Comparable sales near July 1, errors on your file, equity: the evidence PARP and PAAB consider, and the arguments they set aside.
What an appeal costs, and what it can save
PARP complaint and PAAB appeal fees ($30 or $300), and how to estimate your property tax saving using the rate on your own tax notice.
After you appeal: the decision, PAAB and further recourse
PARP decision notice before April 7, PAAB appeal by April 30, appeal management conference, hearing, Supreme Court: what follows a B.C. complaint.

Talk to a professional appraiser in your area

These guides help you understand your assessment and spot a problem. For an income property, a high value or a file headed to the appeal board, a professional appraiser (AACI or CRA) is the right person. Payotte has verified 17 in British Columbia, one per sector.

Find the verified appraiser in my area

General information based on public sources. This is neither legal advice nor a certified appraisal. A review request can also lead to a higher value.

Frequently asked questions

What is the deadline to appeal a property assessment in B.C.?

January 31, for a complaint to the Property Assessment Review Panel (Assessment Act, s. 33(2)). BC Assessment moved the 2026 deadline to Monday, February 2 because January 31 fell on a weekend. In 2027, January 31 is a Sunday: check the date BC Assessment announces.

Is there a fee to file a PARP complaint?

Section 33 of the Assessment Act sets no fee, and the official guides from BC Assessment and the province mention none. An appeal to PAAB costs $30 per folio for a residential property.

What date is my value based on?

July 1 of the previous year, based on the property's condition on the following October 31 (Assessment Act, s. 18). A 2026 assessment reflects value as of July 1, 2025, not today's market.

Can I appeal because my taxes are too high?

No. BC Assessment says a complaint can only be about the assessment, not a tax concern, and PAAB says it cannot help if you only disagree with the amount of taxes.

Official sources

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