Property Assessment Review Panels
Under the Assessment Act, Property Assessment Review Panels (PARPs) are appointed by the Minister of Community, Sport and Cultural Development to review property assessments. PARP hearings take place between February 1 and March 15 of each year.
Each panel has three members, one of whom is appointed as Chair. Panel members are selected on the basis of merit, following an open, transparent and consistent process. The individuals selected are fair and open-minded, and may possess business and/or community experience.
PARPs have the authority to investigate and determine property assessments. Their purpose is to ensure that property assessments reflect actual (market) value. They also ensure that assessments are applied consistently within a municipality or rural area. They do this by reviewing evidence presented by the parties to a formal complaint filed with the assessor by the statutory filing deadline. In most cases, the Panel will come to a decision prior to concluding the hearing and inform the parties of its decision and some reasons for the decision.
PARPs are the first formal level of review for property assessments. One does not need to be a property owner to file a complaint regarding a property assessment though property owners are generally the ones to file a formal complaint. In most cases, the burden of proof rests with the complainant; meaning it is up to the person who files the complaint to prove that he value or classification determined by BC Assessment is incorrect. A decision of a PARP may be appealed to the Property Assessment Appeal Board. Board decisions may be appealed to the Supreme Court of British Columbia on points of law.
Justice Education Society Resources
Before you appeal to the tribunal, have you tried to work out your situation by other methods? You are encouraged to contact BC Assessment to discuss your assessment and seek resolution of your concerns.
Preparing for a Hearing
If you have decided to move forward with the tribunal process, you are encouraged to visit the Property Assessment Review Panel website for information on how to prepare for your PARP hearing and to read the Step-by-Step Guide to a PARP hearing.