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Tax Rates - Tax Rate Key
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Item Name - describes each of the individual levies
Cat - the category of taxing jurisdiction
Item - an alpha/numeric code identifying a specific tax category item
The item code is useful for identifying regional district electoral areas, such as "Electoral Area B" of the Okanagan-Similkameen Regional District.
VAC - the assessment base the tax is calculated on (e.g. land and building values, building-only values or land-only values)
Reg - the regional district, regional hospital district or school district number
Prop Class - the nine Order in Council property classes
Rate - the tax rate for each of the property classes
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Property Classifications (OIC) |
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BC Assessment places property in eight classes, based on the property type or its use. Property with several distinct uses can fall into more than one class.
Class 1, Residential - single- and multi-family homes, seasonal dwellings and recreational property, nursing homes, manufactured homes, daycare facilities, farm buildings and some vacant land
Class 2, Utilities - structures and land used by railways, pipelines, electrical generation or transmission utilities, or telecommunications transmitters (does not include offices or sales outlets)
Class 3, Supportive Housing – funded and identified by the provincial government, a property which combines on-site support services with housing for persons who were previously homeless, at risk of homelessness, have mental or physical disabilities, or who are recovering from drug or alcohol addictions (New class introduced in 2008).
Class 4, Major Industry - land and buildings of major industrial properties such as lumber and pulp mills, mining operations, ship building and loading terminals
Class 5, Light Industry -property used or held for extracting, manufacturing or transporting products, including related storage. Scrap metal yards, wineries and boat building yards fall within this category. Exceptions include properties used for the production of food and non-alcoholic beverages, which fall into Class 6.
Class 6, Business Other - property used for offices, retail, warehousing, hotels and motels, and property that doesn't fall into other classes
Class 7, Managed Forest Land - privately owned land for which a Forest Management Plan has been approved by BC Assessment
Class 8, Recreational Property, Non-profit Organization - includes two very different categories:
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land used solely as an outdoor recreational facility such as a golf course, waterslide, public swimming pool, marina and others (improvements on the land, such as a clubhouse, fall into Class 6) |
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property used for at least 150 days per year as a place of public worship or meeting hall by a non-profit, fraternal organization (the 150 days cannot include activities with paid admission or the sale/consumption of alcohol). The 150 days must be within the 12 months preceding June 30 of the year before the assessment roll is prepared.
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Class 9, Farm Land - the land must produce a prescribed amount of qualifying primary agricultural products for sale such as crops or livestock
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Following is a list of the category codes for the different taxing jurisdictions:
AA - Provincial rural (general) tax
AB - Provincial school tax
AD - School referendum tax
AC - Regional hospital districts and BC Assessment and Municipal Finance Authority taxes
BC - Regional district local community area tax
BD - Regional district defined service area tax
BE - Regional district electoral area tax
BS - Regional district specified service area tax
BV - Regional district extended or local service area tax
BI - Improvement district tax (fire protection and street lighting tax only)
BL - Local area tax (only four local areas currently have taxes levied)
BU - Greater Vancouver Transportation Authority
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The tax codes indicate the assessment base the tax is calculated on:
A - Provincial Rural Tax (General) - land and improvements
S - Provincial School - land and improvements
D - School / hospital - land and improvements
F - School / hospital - land only
G - School / hospital - improvements only
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