WHEREAS the Assessment Act allows land with commercial or industrial zoning to be classified as farm for assessment and taxation purposes; AND WHEREAS inequities between property owners may result because farm land is assessed at a significantly lower rate than commercial or industrial land: THEREFORE BE IT RESOLVED that the Union of BC Municipalities request that the provincial government amend the Assessment Act or associated regulation, as appropriate, so that land cannot be reclassified as farm if the lands are zoned for commercial, industrial or business purpose unless the farm use pre-dates the zoning, is the principal use, and the lands are continuously used for farm purposes.
Ministry of Community, Sport Cultural Development BC Assessment BCA works independently from taxing authorities and under the Assessment Act, BCA is required to classify property according to its actual use not its zoning. Government appreciates that the application of the Classification of Land as a Farm Regulation, under the Assessment Act, may result in property that is zoned by a local government for another use e.g., commercial or industrial being classified as farm. Although BCA will take zoning into consideration, the regulation will prevail. This inconsistency might lead to revenue impacts for some local governments. Local governments however, have the authority under the Community Charter and Local Government Act to enforce zoning bylaws to manage the activities on land. Government is not considering any legislative changes at this time.