2013 ASSESSMENT ROLL
SKEENA – QUEEN CHARLOTTE
REGIONAL DISTRICT
PRESENTERS:
•
•
SCOTT SITTER – ASSESSOR, NORTH REGION
TRACEY LOVE – SENIOR APPRAISER, NORTH REGION
NOVEMBER 22, 2013
PRESENTATION OUTLINE
 WHO WE ARE
 WHAT WE DO
 TALK TO US
2
HISTORY OF BC ASSESSMENT
1974 UNDER
ASSESSMENT AUTHORITY ACT IN
ESTABLISHED IN
RESPONSE TO THE NEED FOR A FAIR,
INDEPENDENT ORGANIZATION THAT
VALUED ALL PROPERTY IN THE
PROVINCE
A PROVINCIAL CROWN CORPORATION,
INDEPENDENT OF TAXING AUTHORITIES
3
CORPORATE STRUCTURE
10 GEOGRAPHIC
REGIONS
MORE THAN
16 OFFICES
345
ACROSS THE
PROVINCE
APPRAISERS
629
FULL-TIME
EMPLOYEES
HEAD OFFICE
IN VICTORIA
4
OUR PRODUCT
THE
ASSESSMENT
ROLL
•
ANNUAL LIST OF PROPERTY VALUES PROVIDES
STABLE, PREDICTABLE BASE FOR REAL PROPERTY
TAXATION IN B.C.
•
REPRESENTS OVER 1.94 MILLION PROPERTIES WITH
TOTAL VALUE OF $1.13 TRILLION
•
IDENTIFIES OWNERSHIP, VALUE, CLASSIFICATION AND
EXEMPTIONS FOR EACH PROPERTY
•
PROVIDES STABLE BASE FOR LOCAL GOVERNMENTS
AND TAXING AUTHORITIES TO RAISE OVER $6.2
BILLION ANNUALLY IN PROPERTY TAXES FOR SCHOOLS
AND IMPORTANT LOCAL SERVICES
5
OUR CUSTOMER GROUPS
PROPERTY OWNERS
• RESIDENTIAL
• NON-RESIDENTIAL
• MARKET
• NON-MARKET
LOCAL GOVERNMENTS/FIRST NATIONS
PROVINCIAL GOVERNMENT
6
KEY DATES
DECEMBER 31
ASSESSMENT ROLLS AND TOTALS
PRODUCED, NOTICES MAILED
JANUARY 31
PROPERTY ASSESSMENT REVIEW
PANEL REQUEST FOR REVIEW
DEADLINE
FEBRUARY 1
TO MARCH 15
PROPERTY ASSESSMENT REVIEW
PANELS
APRIL 30
PROPERTY ASSESSMENT APPEAL
BOARD
JULY 1
OCTOBER 31
VALUATION DATE
PHYSICAL CONDITION
NOVEMBER 30 LAND TITLES
DECEMBER 31
LIABILITY FOR TAXATION
7
HOW WE VALUE DIFFERENT PROPERTIES
MARKET VALUE AS OF
JULY 1ST:
• RESIDENTIAL
• COMMERCIAL
LEGISLATED
(REGULATED VALUES)
8
HOW WE CLASSIFY PROPERTIES
CLASS
TITLE
1
RESIDENTIAL
2
UTILITIES
3
SUPPORTIVE HOUSING
4
MAJOR INDUSTRY
5
LIGHT INDUSTRY
6
BUSINESS OTHER
7
MANAGED FOREST LAND
8
RECREATIONAL/NON PROFIT
9
FARM LAND
9
HOW WE APPLY EXEMPTIONS
AN EXEMPTION
IS A RELEASE
FROM PAYING
ALL OR A
PORTION OF A
TAX ASSESSED*
COMMON
EXEMPTIONS
ARE:
• PERMISSIVE
• STATUTORY
*SET BY LOCAL TAXING AUTHORITIES
10
INQUIRY AND COMPLAINT PROCESS
JANUARY 1 TO 31
INQUIRY PERIOD
CONTACT US FIRST
JANUARY 31
DEADLINE FOR FORMAL WRITTEN REQUEST FOR INDEPENDENT REVIEW
FEB 1 TO MARCH 15
PROPERTY ASSESSMENT REVIEW PANELS
FIRST LEVEL OF APPEAL
SECOND LEVEL OF APPEAL:
PROPERTY ASSESSMENT APPEAL BOARD
RISK TO TAXING JURISDICTION IS REPORTED
HEARD THROUGHOUT THE YEAR
11
2013 COMPLETED ASSESSMENT ROLL HIGHLIGHTS
TOTAL PROPERTIES
IN B.C.
1,935,426
0.92% INCREASE
FROM 2012
ASSESSMENT ROLL
TOTAL VALUE OF
ROLL
$1.13 TRILLION
2.3% INCREASE
FROM 2012
TOTAL NONMARKET CHANGE
(NEW
CONSTRUCTION)
$16.64 BILLION
13.28% INCREASE
FROM 2012
12
AVERAGE SINGLE FAMILY DWELLING CHANGE
*VALUATION DATE OF JULY 1, 2011
**VALUATION DATE OF JULY 1, 2012
13
SALES TRENDS – PROVINCIAL
14
SALES TRENDS – NORTHWEST ASSESSMENT AREA
15
ADDITIONAL RESOURCES
• ANSWER BOOK (ONLINE TUTORIAL)
• FACT SHEETS
• CUSTOMER SERVICES, INCLUDING
E-VALUEBC (ASSESSMENT SEARCH
BCASSESSMENT.CA TOOL)
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QUESTIONS?
17