About Rural Property Tax - Supplementary Assessments

A supplementary assessment occurs when the Property Assessment Appeal Board reverses the assessment because of an assessment appeal, or when BC Assessment discovers an error or omission on the Revised Assessment Roll. A supplementary assessment occurs during the calendar year of the assessment it amends.

The supplementary assessment may result in:

	an increase or decrease in the assessed value
	a change in property classification
	adding a property omitted from the Revised Assessment Roll
	a correction of ownership records

Supplementary assessment changes are forwarded from BC Assessment to the Surveyor of Taxes, where the taxes are then adjusted. A supplementary Taxation Roll is produced and a Notice of Revised Taxes is sent to the property owner. The Notice details the revised assessment and the newly calculated tax amount.

Enquiries regarding a change in assessment should be directed to the
BC Assessment office indicated on the supplementary assessment notice.

Supplementary Decrease in Taxes

Even if you expect your taxes to decrease as a result of a supplementary assessment, the original tax notice remains due and payable by July 2 . If you pay the original amount by the due date and your taxes are reduced, a credit or refund will be issued for any overpayments. Please see our Refunds page for more information.

If you choose to pay an estimated amount based on the expected revised assessment, any unpaid balance after the revised assessment is processed will result in a penalty. If the taxes have not been paid by the due date, the penalty is charged on the reduced balance after the supplementary change is processed.

Supplementary Increase in Taxes

If you expect an increase in assessment, the amount shown on your original tax notice must be paid by the due date or a penalty will be charged on the outstanding tax amount.