The short answer
Start by calling BC Assessment, because many concerns are settled by discussion and a value can be corrected by agreement. If you still disagree, file a Notice of Complaint with BC Assessment by January 31 for an independent review panel hearing, and appeal the panel’s decision to the Property Assessment Appeal Board by April 30 if needed. The panel looks at market value on July 1 of the previous year, not the percentage change.
Check current rules: For the 2026 roll the complaint deadline moved to February 2 because January 31 fell on a weekend. Check BC Assessment’s key dates each January.
In plain English
Your assessment notice, mailed in early January, shows BC Assessment’s estimate of your property’s market value as of July 1 of the previous year, along with its classification and any exemptions. A 2026 assessment, for example, reflects value as of July 1, 2025.
BC Assessment does not set your tax. Your property tax is your taxable assessed value multiplied by the rate your taxing authority sets for your property class, and those rates are set independently. That is why a higher assessment does not automatically mean a proportionally higher tax bill.
The first step is informal.
BC Assessment encourages you to call before filing. An appraiser can explain how your value was determined and point you to sales of similar properties nearby. If you both agree there is an error, the assessment can be corrected without an independent review.
The formal step is a Notice of Complaint, filed with your local BC Assessment office by January 31.
It needs your roll number, the property description, your contact details, whether you own the property, any agent’s details, and your reason. Complaints filed with the review panel office instead of BC Assessment are not valid.
Property Assessment Review Panels sit on business days between February and March 15.
A residential hearing is usually 30 minutes, mostly by conference call, and you present first. The burden of proof is on you, so bring comparable properties and sales close to July 1 of the previous year.
Panels must decide before March 16, and BC Assessment must mail a Decision Notice by April 7.
If you disagree with the panel, the Property Assessment Appeal Board is the second level.
The deadline is April 30 and the Board charges a fee. A Board decision can go to the BC Supreme Court only on a question of law.
How it works
Read the notice the day it arrives
Check the property details, classification and exemptions as well as the value. Errors in the facts are the easiest to fix.
Compare with similar properties
BC Assessment’s free Assessment Search lets you compare your value with similar homes and recent sales in your area. If you are also thinking of selling, a home evaluation is a different exercise: a current market opinion rather than a July 1 valuation for tax.
Call BC Assessment before the deadline
Discuss your concerns with an appraiser. Many issues are resolved this way without a hearing.
File a Notice of Complaint by January 31
File with BC Assessment, not the panel office, and give a reason based on market value or the facts on the notice, not the percentage change.
Build your evidence early
Gather address, lot size, living area and age for comparable homes, plus sales close to July 1.
Upload evidence to the online system at least a day before a conference-call hearing.
Appeal to PAAB by April 30 if needed
If the panel’s decision does not resolve it, file with the Property Assessment Appeal Board by April 30 and budget for its fee.
Example
The Province’s PARP FAQ breaks a typical residential hearing into five parts. Knowing this helps you trim your presentation to the time you will actually have.
| Process and introductions | 4 minutes |
|---|---|
| Your presentation | 8 minutes |
| BC Assessment presentation | 8 minutes |
| Questions and deliberations | 6 minutes |
| Decision communicated | 4 minutes |
| Total | 30 minutes |
BC Assessment’s appeal guide suggests you will have roughly 6 to 10 minutes to present, so lead with your strongest comparable sales.
Who it applies to, and the exceptions
Usually applies to
- Owners who believe their assessed market value, classification or exemption is wrong.
- Anyone with grounds under section 32 of the Assessment Act, which can include complaints about another property’s assessment.
- Buyers who completed recently and want to understand how the next notice will be set.
Exceptions and limits
- A complaint filed after the deadline first goes to a validity hearing, and the panel may refuse to hear it.
- You generally must go to the review panel before the Appeal Board; the Board may grant leave to skip that step only in extraordinary situations.
- Indigenous communities have a separate appeal process described by BC Assessment.
Common mistakes
- Complaining because the value went up by a large percentage. That is not considered a valid reason.
- Filing with the review panel office instead of BC Assessment.
- Using sales from well after July 1 of the previous year as your main evidence.
- Waiting for the Notice of Hearing to start preparing. It may arrive only five days before the hearing.
- Assuming a lower assessment will cut your tax bill by the same percentage. Tax rates are set separately.
Questions people also ask
What is the deadline to appeal a BC assessment?
A Notice of Complaint must be filed with BC Assessment by January 31.
For 2026 it was extended to February 2 because January 31 fell on a weekend.
What date is my assessment based on?
Market value as of July 1 of the previous year. A 2026 assessment reflects value on July 1, 2025.
Does a higher assessment mean higher property taxes?
Not proportionally. Tax is assessed value multiplied by a rate set separately by your taxing authority, and BC Assessment has no role in setting rates.
What evidence works best at a review panel?
Information about comparable properties in the same neighbourhood, such as lot size, living area and age, and sales of comparable properties close to July 1 of the previous year.
What if I miss the January 31 deadline?
Contact BC Assessment. The panel first holds a validity hearing on a late complaint and may decline to hear it, though that decision can be appealed to the Appeal Board.
Is there a fee to appeal?
Filing a complaint with BC Assessment for a review panel is the first step.
The Property Assessment Appeal Board charges a fee for second-level appeals, set out in the Assessment Act Regulation.
Official sources
Facts on this page come from the official sources below, reviewed October 6, 2026. Rules, amounts and dates change; confirm the current version and your own eligibility before acting. This is general information, not legal, tax or financial advice.
- About appealsBC Assessment
- PARP complaint (appeal) guideBC Assessment
- PARP Frequently Asked QuestionsProvince of British Columbia
- The property tax equationBC Assessment
- Property Assessment Review PanelProvince of British Columbia