In short · September 28, 2026
In British Columbia, a complaint to the Property Assessment Review Panel must be filed with BC Assessment by January 31, and an appeal to the Property Assessment Appeal Board by April 30 (Assessment Act, ss. 33 and 50). The value you are challenging is the value as of July 1 of the previous year.
The calendar of an assessment year
Here are the steps of the cycle leading to the 2027 assessments, with dates taken from the Assessment Act and official pages. "Before" dates come from the Act; a deadline that falls on a weekend may be moved.
| Date | Step | Source |
|---|---|---|
| July 1, 2026 | Valuation date: the 2027 value reflects the market on this date | Assessment Act, s. 18(1) |
| October 31, 2026 | Physical condition and permitted use date | Assessment Act, s. 18(2) |
| On or before December 31, 2026 | Roll completed and notices delivered (in practice, mailed in early January) | Assessment Act, s. 3; BC Assessment |
| January 31, 2027 (a Sunday) | Deadline for a complaint to PARP; check the date BC Assessment announces | Assessment Act, s. 33(2); Interpretation Act, s. 25.5 |
| Early February to March 15, 2027 | PARP hearings | Government of B.C. (PARP FAQ) |
| Before March 16, 2027 | Last day to fix an error by agreement with BC Assessment, and for PARP decisions | Assessment Act, ss. 10(2) and 38(4) |
| Before April 7, 2027 | PARP decision notice delivered | Assessment Act, s. 41(1) |
| April 30, 2027 (a Friday) | Deadline to appeal to PAAB | Assessment Act, s. 50(3) |
| Before May 15, 2027 | Municipalities set their tax rates by bylaw | Government of B.C. |
Why the value dates from July 1
Section 18(1) of the Assessment Act sets the valuation date at July 1 of the year the roll is completed. The roll completed in December 2026 is used for 2027 taxes, so the 2027 assessment reflects the market on July 1, 2026. BC Assessment puts it this way for 2026: "A 2026 Property Assessment represents the assessed value as of July 1, 2025."
The direct consequence: what happened in the market after July 1 does not count. The province reminds complainants that assessments "do not reflect current day's market conditions". Your comparable sales should be close to July 1, not to the day your notice arrives.
The physical condition date: October 31
The value is set as if, on July 1, the property were in the physical condition it is in on the following October 31, with the permitted use on that date (s. 18(2)). A renovation finished in September is therefore included, even though the market reference is July. Conversely, damage that happens after October 31 is not reflected in that roll, except in special cases set out in the Act, such as a building substantially damaged before January 1 (s. 10(3)).
January 31 and weekends
The Act says "no later than January 31" (s. 33(2)). When that day falls on a weekend, the deadline moves. In 2026, January 31 was a Saturday: BC Assessment set the deadline at Monday, February 2, 2026, 11:59 p.m. Pacific.
In 2027, January 31 is a Sunday. The province's Interpretation Act says a specified day that falls on a holiday, which includes Sunday, moves to the next day that is not a holiday (s. 25.5). As of September 28, 2026, BC Assessment had not yet published the 2027 date: use the one it announces on its website and your notice, and do not aim for the last day.
Missing the deadline does not close every door. The panel may decide to hear a late complaint after a validity hearing. If it refuses, that refusal can be appealed to PAAB.
April 30 for PAAB
The appeal to the Property Assessment Appeal Board and the fee must be filed by April 30 following the sitting of the panel (s. 50(3)). PAAB adds: if April 30 falls on a Saturday or Sunday, the deadline is extended to the next business day. April 30, 2027 is a Friday.
PAAB spells out delivery rules: by mail, postmarked by Canada Post no later than April 30; by courier or in person, received by 4:30 p.m.; by email, fax or its website, by midnight. And it is firm: "The Board does not have the ability or power to extend the deadline for appeal," even for technical problems.
Official sources
- Assessment Act (RSBC 1996, c. 20), BC Laws
- Interpretation Act (RSBC 1996, c. 238), BC Laws
- BC Assessment: Appeals
- BC Assessment: PARP complaint (appeal) guide
- Government of B.C.: PARP Frequently Asked Questions
- Government of B.C.: Preparing for your PARP hearing, Step-by-Step
- Property Assessment Appeal Board: Frequently Asked Questions
- Government of B.C.: Municipal taxes
Talk to a professional appraiser in your area
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, selected on public data, never on their budget.
Find the verified appraiser in my areaGeneral 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 2027 B.C. assessment?
The Act sets January 31, 2027 (s. 33(2)). That day is a Sunday: the Interpretation Act moves a specified day falling on a Sunday to the next day, but check the date BC Assessment announces.
Why was the 2026 deadline February 2?
Because January 31, 2026 fell on a weekend. BC Assessment moved the deadline to Monday, February 2, 2026, 11:59 p.m. Pacific.
Does my assessment reflect today's market?
No. It reflects value as of July 1 of the previous year (s. 18(1)), based on the property's condition on the following October 31.
Can PAAB accept a late appeal?
No. PAAB says it has no power to extend the April 30 deadline set by section 50(3) of the Assessment Act.