Tax Rates - Municipal Tax Rates

Tax Rate Explanatory Notes

General
Property assessment and taxation in British Columbia is a two-step process involving BC Assessment and the various tax authorities. BC Assessment determines the classification, value and exemption status of property. Tax authorities then apply their tax rates to assessments. This determines how the tax burden will be shared among all property owners - residential, commercial, industrial, farm, etc.

Each local government provides different services and different levels of service. Also, methods of cost recovery other than taxation may be employed for various services such as parcel taxes or user fees.

The cost of service provision varies significantly between local governments due to factors such as geography, climate and availability of labour, so the tax revenue required to provide the service will also vary significantly.

Rates shown in these schedules are for municipal purposes only and do not include taxes for school, hospital, regional district or hospital district. To view your municipal tax rates click here. (Excel File)

Taxes are calculated as a rate per $1,000 of assessed value. Local governments with higher assessments can charge lower tax rates and still earn the same amount of revenue as those with lower assessments. For example, the same tax rate in Whistler would earn more revenue than in Silverton.

Some local governments have specified areas that pay different taxes than everyone else. If these areas cover a large portion of the municipality, the tax rate is added to the municipal rate for reporting purposes.

Queen Charlotte incorporated in 2005, Canal Flats in 2004 and Lantzville in 2003. The first year for taxation is the year following incorporation.

Geographic tax limitations often result from major boundary expansions when the tax rates applying in the new area could be less than the general municipal rate due to a cap imposed on the general rate (i.e. when a major industrial site is encompassed). Some municipal rates may, therefore, be overstated.

Local governments may set tax rates for property classes even when there is no assessment in that class. This is beneficial in the case of assessment appeals where a property may change class. Since there is no assessment, however, the rate does not provide a good comparator.

Residential
Kitimat uses flat and split rate taxation. The tax rate presented here represents the amount that must be charged to all residential properties to earn the same revenue that Kitimat earns.

Utilities
Variable tax rates for the Utilities property class do not include the 1% revenue tax paid by utilities (such as BC Hydro, Telus, BC Gas) in lieu of ad valorem general municipal revenue taxation on certain assets.

Major Industry
Many local governments have revenue sharing agreements, particularly with respect to class 4 properties. Tax rates reflect amounts charged by bylaw, but are not necessarily reflective of the amount of tax revenue attributable to the local government because of the tax sharing agreement.

Taxation on port properties is subject to limitation. The rate applied to other major industry properties appears in this schedule.