1. John Collins, Executive Director
ASSESSMENT ISSUES

2. Topics valueBC and Data Advice Seven Hills Golf Course decision
Western Stevedoring decision

3. Impacts on Data Advice during Implementation of valueBC:
All local governments received weekly/monthly Data Advice updates up to the week of May 23, This meant business as usual right up to tax bill production time.
Data Advice updates to local government will not resume until at least July 18th.
Impacts and changes will be communicated to you as they are known. Updates will also be posted to the Data Advice website ( .

4. Impacts during Implementation: Supplementary Assessments
> Supplementary assessment processing for all Roll Years will only be done in those rare instances where a very significant value change occurs.
> All supplementary changes will be available once the implementation of valueBC is complete and Data Advice updates resume.

5. Seven Hills Decision
Seven Hills Golf Society occupies property owned by Western Forest Products
Permissive exemption granted by Regional District pursuant to section 809(4)(a) of LGA
BCA did not exempt on basis that property was not “owned or held by” on the basis of long practice and case law dating from the 1950’s

6. Seven Hills Decision –cont.
Property Assessment Appeal Board determined that “held by” applied to a leasehold interest and therefore the occupier is entitled to the exemption
BCA did not appeal
While this case dealt with a permissive exemption, numerous statutory exemptions use the same language ie. “owned or held by”
Implications?

7. Western Stevedoring v. Assessor of Area 08 North Shore/Squamish Valley
WS is an occupier of Port lands in City of North Van and District of North Van
On appeal, the company argued that it’s land values were too high due to restrictions on use
PAAB reduced values by about 50%
BCA is appealing this case to BC Supreme Court
Other occupiers of crown land now appealing