What a PARP hearing is like

If you've filed a complaint about your BC assessment, the next step is a hearing before a Property Assessment Review Panel. The word "hearing" sounds more daunting than the reality. Here is what to expect.

First, the complaint

A PARP complaint must be filed no later than January 31, or the next business day when January 31 falls on a weekend or holiday. The panel doesn't accept late complaints. Source: Assessment Act, RSBC 1996, c. 20, s. 33(2) (notice of complaint no later than January 31 of the year following completion of the roll under s. 3); roll to next business day: Interpretation Act, RSBC 1996, c. 238, s. 25(3)-(4)

Many complaints never reach a hearing. BC Assessment reviews complaints and often contacts owners beforehand, and some issues are settled by agreement. When that happens, the panel confirms the agreed value. That's why we ask the assessor to review first, and file a complaint only to protect your rights if the review isn't resolved 7 business days before the deadline.

Who is in the room

A review panel is independent of BC Assessment. Panel members are appointed to hear complaints each winter. Present are:

• the panel, often one to three members;
• a BC Assessment appraiser, who explains how the value was set;
• you, or someone you've authorized to speak for you.

Hearings are usually held in person, by phone or by video, and they are short. It isn't a courtroom. Nobody wears robes, and you don't need to know legal procedure.

What happens, step by step

1. Introductions. The panel chair explains how the hearing will run.
2. Your case. You explain why the assessed value should be different. Keep it to evidence: comparable properties, errors in the facts, the condition of the home.
3. BC Assessment responds and explains its value and its comparables.
4. Questions. The panel may ask either side to clarify.
5. Decision. The panel considers the evidence and sends a written decision, usually weeks later rather than on the day.

What evidence works

• Comparable homes. Similar properties nearby, of similar type, age and size, with their assessed values. Show value per square foot side by side.
• Factual errors. If BC Assessment has the wrong floor area, a basement recorded as finished when it isn't, or the wrong number of bathrooms, bring proof: plans, photos, a permit, a listing.
• Condition. Real problems affect value: a failing foundation, a leaky building envelope, an unfinished renovation. Photos and quotes help.

What doesn't work: "my taxes went up", "my neighbour pays less" without comparing like with like, or an asking price from a listing that never sold.

What the panel can decide

The panel can confirm the value, lower it, or occasionally raise it if the evidence shows the property is under-assessed. That last possibility is real. If a review could plausibly raise your assessment, we tell you and don't recommend filing.

After the decision

If the value comes down before your municipality issues its tax notice, the new value flows into your bill for the year. If you disagree with the panel's decision, you can appeal to the Property Assessment Appeal Board by April 30 following the panel, with the board's fee. Source: Assessment Act, RSBC 1996, c. 20, s. 50(3) (notice of appeal and fee filed with the board on or before April 30 following the sitting of the review panel); Interpretation Act, RSBC 1996, c. 238, s. 25(3)-(4) The appeal board is more formal and can involve more preparation. Think carefully about whether the difference justifies it.

Having someone with you

You can represent yourself, and many owners do. If you'd rather not, you can authorize someone else. When we handle a file that goes to a hearing, a person represents you. Software never appears in front of a board. We prepare the evidence package from the same comparables you saw on your result.

You may be fairly assessed. If you are, we'll tell you, before a hearing is ever on the table.