After you appeal: the decision, PAAB and further recourse

The panel's decision

The panel may dismiss the complaint for lack of evidence, change the assessment or the information on the notice, or confirm that no change is needed. It often announces its decision verbally at the end of the hearing, but may defer it. It is not required to give written reasons: to hear them, stay on the line until the end.

All decisions must be made before March 16 (s. 38(4)), and BC Assessment must deliver the decision notice before April 7 (s. 41(1)). That notice must say the decision can be appealed to PAAB and explain how.

Appealing to the Property Assessment Appeal Board

PAAB is an independent tribunal with its own office and members appointed by Cabinet. You can appeal a panel decision, a refusal to hear a complaint, or a correction made by BC Assessment (s. 50(1)). The appeal rests on the same grounds as the complaint (s. 32(1)). It must be sent to PAAB itself by April 30: sending it to BC Assessment or the panel does not count.

You normally must go through PARP first. Only an owner who missed January 31 because of circumstances beyond their control can ask for leave to appeal directly (s. 50(1.1)). PAAB warns that being busy or out of town is usually not enough.

How an appeal unfolds

PAAB describes the steps of a typical residential appeal:

• Acknowledgment letter, around May 15 to 31. Check your contact details.
• Discussions with BC Assessment. PAAB recommends starting early; BC Assessment may want to inspect the property.
• Appeal Management Conference by phone, usually between early June and the end of September, to try to settle.
• Joint Recommendation if you agree: PAAB must approve it and issues an order, usually within 2 to 3 weeks.
• Decision by written submissions or after an in-person hearing if nothing settles. PAAB's goal: complete most residential appeals by December 31 of the year they were filed.

What to know before going further

PAAB "may reopen the whole question of the property's assessment" (s. 57(1)(a)), and BC Assessment also has the right to appeal a panel decision. The outcome is not limited to a reduction. Appeals are not confidential: PAAB posts the property address, the appellant's name and its written decisions. Your expenses are not reimbursed, but you do not pay BC Assessment's if you lose.

Finally, pay your taxes on time: PAAB notes that appeals are usually not completed by the July 1 residential tax due date, and that any over-payment is refunded or credited if the value is lowered.

After PAAB: the Supreme Court

A PAAB decision can be taken to the B.C. Supreme Court only on a question of law, through a request called a "stated case" within 21 days of receiving the decision. There is no new evidence. The Court may order the losing party to pay costs, and PAAB strongly suggests getting legal advice.

When a designated appraiser helps

PAAB says it is not necessary to hire a professional. A designated appraiser becomes useful when the evidence is hard to gather alone: few sales nearby, an unusual property, a rental building, a commercial property, or an appeal headed for a PAAB decision. The Appraisal Institute of Canada grants two designations: AACI, for all property types, and CRA, for residential.

An appraisal report must target the right date: July 1 of the valuation year, with the condition as of October 31. To find a verified appraiser, see our appraiser directory. Payotte does not sell its rankings and promises no outcome. Back to the start: property assessment in British Columbia.

Frequently asked questions