Legislation

The Ministry of Education has legislative responsibility for the School Act . Under the Act and related Regulations, tax is applied to occupied lands and improvements in the province, whether in rural or municipal jurisdiction, with assessed net taxable values determined by BC Assessment. Some properties are exempt as outlined in Sections 129, 130 and 131 of the Act.

Act:

• School Act

Regulations pertaining to property taxation

• School Tax Administration Fee Regulation
• School Tax Exemptions and Refunds (Approved Eligible Hydroelectric Power Projects) Regulation
• School Tax Remitting Regulation

Related legislation

• Taxation (Rural Area) Act