PROPERTY ASSESSMENT APPEAL BOARD

Information Sheet - 3
May 2010

APPEAL JURISDICTION


General Information

The Assessment Act sets out when the Board has jurisdiction to deal with property assessment appeals. The Registrar of the Board will write to you if he/she is of the opinion that the Board does not have jurisdiction to deal with your appeal.

There are two common issues:

  1. The deadline to file a complaint to the first level of appeal at the Property Assessment Review Panel was missed;
  2. The appeal to the Board was late.

Missed the deadline for the Property Assessment Review Panel:

The Property Assessment Appeal Board is the second level of appeal. Usually the Board can not deal with your appeal if you did not first appeal to the Property Assessment Review Panel by their deadline of January 31st. There are only two exceptions:

  1. The Review Panel made an omission or refused to adjudicate on a complaint; or
  2. The property owner has made an application to the Board by April 30th for “leave to appeal”. The Board can grant leave (or deal with the appeal) only when we are satisfied there were circumstances beyond the owner’s control that resulted in missing the deadline for the Review Panel.

    If there is something you could have done to avoid missing the deadline, the Board will likely decide that the circumstance was within your control and deny your application. For example, the Board will likely not be able to deal with your appeal if you missed the Review Panel’s deadline merely because you were busy or were out-of-town.

Was late in filing an appeal to the Board:

As stated in section 50(3) of the Assessment Act, you must file your appeal to the Board by April 30th following the Review Panel hearings. The Board’s inability to extend this deadline has been confirmed by the Courts. This is also the case if you miss the deadline due to technical problems with your fax or e-mail. The Board has no discretion to deal with a late appeal.

How to Dispute the Registrar’s Opinion

If you disagree with the Registrar's opinion on the jurisdiction to deal with your appeal, you must send a letter requesting reconsideration within 21 days. Include in your letter the reasons why you think the Board has jurisdiction. You may use the Board's Form 8 for this request.

If you are the property owner and feel there were circumstances beyond your control which caused you to miss the deadline for the Review Panel, you may apply for leave to appeal when you file your notice of appeal. You may use the Board's Form 1B or write to Board and include:

  • A statement that you wish to apply for leave to appeal under section 50(1.1) of the Assessment Act;
  • Describe the circumstances which caused you to miss the January 31st deadline;
  • Include any evidence or documents which might back up your description of the circumstances.

Any outstanding appeal fees must be paid before the Board can review the jurisdiction. Please note that the fees will not be refunded regardless of the Board's decision on this issue. If you do not dispute the Registrar’s opinion, the Board will refund any appeal fees you have paid.

What Happens Next

After the Board receives your application on jurisdiction, we may request further information from you and BC Assessment. The Chair or a Vice Chair will then consider all the information and issue a written decision on whether or not the Board has jurisdiction.

If the Board can deal with your appeal, we will proceed with the next steps as described in Information Sheet #1 – Overview of the Appeal Process.