How to appeal your property assessment in British Columbia

Who assesses your property, and as of when

Every year, BC Assessment completes a new assessment roll on or before December 31 (Assessment Act, s. 3). That roll is used for taxation in the following calendar year. BC Assessment puts it plainly: it "produces property assessments for municipalities to establish their property taxes", but it does not set tax rates or calculate tax bills.

The value on the roll is the value as of July 1 of the year the roll is completed (s. 18(1)). A 2026 assessment reflects the market on July 1, 2025, and a 2027 assessment the market on July 1, 2026. The property is valued in the physical condition it is in on the following October 31 (s. 18(2)). Details are in deadlines and key dates.

The Act requires notices to be delivered by December 31. In practice, BC Assessment says the 2026 notices were mailed in early January 2026, and the Property Assessment Appeal Board says you receive your notice "at the beginning of January each year".

Step 1: read your notice and talk to BC Assessment

The province asks you to check two things on the notice: that the information is correct, and that the value reflects market value and the right property class. BC Assessment offers Assessment Search, a free service to compare your value with similar properties and with the sale prices of comparable properties.

Next, BC Assessment and the province recommend calling BC Assessment before filing. One of its appraisers can go over your file, explain how the value was set and point you to sales of similar properties nearby. "If you and the appraiser agree there is an error, the assessment can be corrected without an independent review," BC Assessment says.

The Act frames that correction: the assessor may amend an entry to fix an error or omission, with the owner's consent, before March 16 (s. 10(2)). Note that this conversation does not pause the complaint deadline. If it is not settled by January 31, file the complaint anyway.

Step 2: file your PARP complaint by January 31

The complaint, called a Notice of Complaint, is filed with BC Assessment, never with the panel: the province says complaints filed directly with PARP or its administration office are not valid. The Act sets the deadline: "no later than January 31 of the year following" the year the roll is completed (s. 33(2)).

When January 31 falls on a weekend, the deadline moves. BC Assessment did this in 2026: January 31 was a Saturday, and the deadline became Monday, February 2, 2026 at 11:59 p.m. Pacific. In 2027, January 31 is a Sunday. B.C.'s Interpretation Act moves a specified day that falls on a Sunday to the next day (s. 25.5), but rely on the date BC Assessment announces.

You can file online with the form on BC Assessment's website, open until 11:59 p.m. on the deadline, or in writing to the local office shown on your notice. The Act requires the complaint to include:

• a clear identification of the property (roll number, address or legal description);
• your full name and a phone number reachable during business hours;
• whether or not you own the property;
• your agent's name and phone number, if you have one;
• an address for delivery of notices;
• the grounds for the complaint, from section 32(1).

Valid grounds

Section 32(1) of the Assessment Act lists five: an error or omission in a person's name; an error or omission about the land or improvements; land or improvements not assessed at actual value; improper classification; an exemption improperly allowed or disallowed. BC Assessment adds that any person may file a complaint about their own or another assessment.

The province and BC Assessment also say what does not count. Year-over-year percentage change is not evidence of value. Not intending to sell is not relevant. And a complaint can only be about the assessment, not taxes. See evidence that works.

Step 3: prepare for and attend the hearing

PARP is the first level of appeal. Panel members are independent of BC Assessment and all local governments, and appointed by the Minister of Finance. Hearings are held on weekdays, sometimes from early February, and must be completed by March 15 (provincial FAQ). The Notice of Hearing may arrive only five days before the date, so start preparing as soon as you file.

Hearings are mainly held by conference call. All your evidence must be uploaded to PARP's online system (POESS), at least one day before according to BC Assessment; the panel reads nothing in advance. A residential hearing lasts 30 minutes: 4 minutes of introductions, 8 minutes for you, 8 minutes for BC Assessment, 6 minutes of questions and deliberation, 4 minutes for the decision.

The Act puts the burden of proof on the complainant (s. 40). You present first, then BC Assessment. If you cannot attend, you may appoint a representative or submit a written statement.

Step 4: the decision, then PAAB if needed

The panel may dismiss the complaint for lack of evidence, change the assessment or confirm it. It often gives its decision at the end of the hearing and is not required to give written reasons. Decisions must be made before March 16, and BC Assessment must deliver the decision notice before April 7 (s. 41(1)).

If you disagree, the second level is the Property Assessment Appeal Board (PAAB), an independent tribunal. The appeal and fee ($30 per folio for a residential property) must be filed directly with it by April 30 (s. 50(3)). See after you appeal.

The risk to know: the value can also go up

A complaint reopens the file. The Assessment Act lets the panel direct an amendment that would increase the assessed value, provided it holds a hearing where the owner can make submissions (s. 38(5)). On appeal, PAAB "may reopen the whole question of the property's assessment" (s. 57(1)(a)). BC Assessment can also appeal a panel decision.

Payotte promises no outcome. For how assessments compare with market value generally, see municipal assessment vs market value, and for other provinces, the Canadian guide.

Frequently asked questions