Regulations in relation to Municipal Revenue and Taxation

The following regulations relate to municipal taxation and related exemptions under Part 7 – Municipal Revenue of the Community Charter.

• The Assessment Averaging and Phasing Regulation (B.C. Reg. 370/2003) provides formulas for assessment averaging and phasing and establishes conditions and requirements in relation to tax rates that may be established by an annual property tax bylaw. These matters were previously dealt with in sections 359.1of the Local Government Act, and the provisions of this regulation are substantively the same. This regulation is authorized by section 198 of the Community Charter.
   
• The Converted Value Percentages Regulation (B.C. Reg. 371/2003) prescribes the percentages to be applied in respect of converted property classes. The Converted Value Percentages Regulation replaces the Property Class Percentages Regulation (B.C. Reg. 75/93), changing the title, while the provisions remain substantively the same. This regulation is authorized by section 282, and section 1 of the Schedule, of the Community Charter.
   
• The Industrial and Business Property Exemption Regulation (B.C. Reg. 485/83) establishes industrial and business exemptions from property taxes under a variety of taxation statutes. This regulation is substantively unchanged, although it was amended by B.C. Reg. 372/2003 to incorporate the Community Charter as a taxation statute and reflect the movement of its authorizing provisions from the Local Government Act to sections 223 and 282 of the Community Charter.
   
• The Greater Victoria Community Ports Improvements Exemption Regulation (B.C. Reg. 345/2002) establishes a community port exemption from property taxes for prescribed areas and facilities of the Greater Victoria Harbour. This regulation is substantively unchanged, although it was amended by B.C. Reg. 372/2003 to reflect the movement of its authorizing provisions from the Local Government Act to sections 223 and 282 of the Community Charter.
   
• The Community Airport Exemption Regulation (B.C. Reg. 369/2003) prescribes the improvements to specified community airports that are exempted from property tax levies. This regulation combines the common provisions and prescribed locations from all individual community airport exemption regulations previously enacted under the Local Government Act, other than the regulation respecting the Vancouver Airport. This regulation is authorized by sections 223 and 282 of the Community Charter.
   
• The Vancouver International Airport Authority Industrial and Business Property Exemption Regulation (B.C. Reg. 326/94) exempts land and improvements leased or owned by Vancouver International Airport Authority from property taxation. This regulation is substantively unchanged, although it was amended by B.C. Reg. 424/2003 to reflect the movement of its authorizing provisions from the Local Government Act to sections 223 and 282 of the Community Charter.
   
• The Municipal Tax Regulation (B.C. Reg. 426/2003) prescribes the relationships between tax rates for each of the nine property classes, the rate of interest for tax over-payment and refunds of tax sale money for municipal taxation. These matters were previously dealt with in the Municipal Act Tax Regulation (B.C. Reg. 62/84), and the provisions of this regulation are substantively the same. The Municipal Tax Regulation is authorized under sections 199, 234 and 239 of the Community Charter.

Please direct questions or comments to Advisory Services Branch.