Rural Property Tax applies to land outside cities, towns, districts and village boundaries in British Columbia. Rural property makes up 99.6% of British Columbia's land area.
You pay Rural Property Tax if you own land or occupy Crown Land outside a municipal boundary. Both the land and any improvements on it, including residences, manufactured homes, and commercial or industrial buildings are taxed.
Taxes are also billed and collected on behalf of local service areas, regional districts, improvement districts and other local government agencies with taxing authority.