Evidence that works before PARP and PAAB

The burden is on you

"The burden of proof is on the complainant," says section 40 of the Assessment Act. BC Assessment puts it in practical terms: you must prove the notice is inaccurate, presenting the best evidence you can in a concise and organized way. The panel is given no details of your complaint before the hearing: it sees your file for the first time that day.

What the official guides recommend

The provincial FAQ is specific. If you think the value is too high, bring relevant property information: the address, lot size, living area and age of your property and of comparable properties in the same neighbourhood. It adds: "You are also strongly encouraged to provide sales information from comparable properties that sold close to July 1 of the previous year."

• Comparable sales close to July 1. The province names three sources: BC Assessment, realtors and the MLS (Realtor.ca). BC Assessment publishes a guide to building a comparable sales spreadsheet with Assessment Search.
• An error on your file. Lot size, living area, year built, number of rooms: section 32(1)(b) makes an error or omission about land or improvements a ground in itself.
• An equity argument. PAAB recognizes an "equity" appeal: your assessment compared with a group of similar properties, relative to their market value.
• Wrong classification or exemption. Two separate grounds under section 32(1), each with its own evidence.
• The actual condition of the property. BC Assessment has short videos on property damage and "negative factors affecting property". Document them with dated items: photos, inspection reports, contractor quotes.

What does not work

The official guides rule out four common arguments. First, percentage change. "Year to year percentage change arguments will not be considered as valid evidence of an assessment value," the province writes. BC Assessment adds that percent change is not a valid reason to request a review.

Second, not planning to sell. The panel considers market value only, and "the fact that you do not intend to sell your property is not relevant". Third, today's market. Assessments reflect value as of July 1 of the previous year, not current conditions.

Fourth, taxes. BC Assessment says a complaint "can only be about a property's assessment and not about a property tax concern", and PAAB says it cannot help if you only disagree with the taxes charged or the level of local services. For the taxes themselves, see cost and savings.

Building a package for 30 minutes

You will have about 8 minutes to present (6 to 10 according to BC Assessment). The province suggests combining your evidence into one or two documents and uploading no more than 10 documents to POESS. A simple structure:

• one page summarizing the value you are asking for and the ground (section 32(1));
• a table of 3 to 6 comparable sales, with sale date, price, living area, lot and age, highlighting those around July 1;
• proof of any error on your file (plans, survey, listing sheet);
• dated photos or reports if the property's condition is at issue.

When an appraiser's report makes a difference

For an ordinary house with good comparable sales, many owners build the file themselves. When there are few sales nearby, the property is unusual or it is commercial, a report from a designated appraiser (AACI or CRA, Appraisal Institute of Canada) can structure the evidence. PAAB notes that in complex appeals, parties often hire appraisers. To find a verified professional, see our appraiser directory; for fees, what a home appraisal costs.

Frequently asked questions