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Archival description
Only top-level descriptions Real property tax--British Columbia
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Victoria District property tax assessment rolls and real estate tax records

  • GR-4168
  • Series
  • 1865-1886

This series consists of property tax assessment rolls and other records related to real estate or land tax in Victoria and the surrounding area. The records range in date from 1865-1886. The records may have been created by local government tax Assessors and Collectors, or the Surveyor of Taxes. Property tax assessment rolls are administered according to the Taxation Act and the Public Schools Act for the collection of real property taxes, income taxes, school taxes etc. Records record the name of the property owner, date, a description of the property and its value. Some records include additional information or also document the collection of fees related to trade licences, liquor licences, fire insurance companies, etc.

British Columbia (Colony). Treasury Dept.

Land assessment registers

  • GR-4167
  • Series
  • 1900-1912

This series consists of registers used to record land assessment values from 1900-1912. All records are likely related to the Kootenay, Similkameen and Okanagan areas, primarily around Osoyoos to Trail. The registers were likely created by the local Government Agent or Assessor for the provincial Surveyor of Taxes as part of the creation of property tax assessment rolls. The registers list the property description, owner, value. Some volumes may also describe the property’s assets, such as buildings, cultivated land, orchards, available water, available timber land, roads, distance to schools or post offices.

British Columbia. Surveyor of Taxes

Ashcroft and Nicola tax records

  • GR-4166
  • Series
  • 1900-1952

This series consists of land and mineral tax records related to the Nicola, Merritt and Ashcroft area from 1900-1952. The records were likely created by the Government Agents working in those locations, who acted as Tax Assessors and Collectors.. There is also one record of water rights for the Nicola and Yale area and one register of water licence applications. The majority of records relate to the sale of mineral claims or land as a result of the failure to pay taxes.

Records include tax sale deeds of land, various tax sale of land forms, tax sale certificates, redemption receipts, tax sale papers, and some correspondence. There are also related tax related records from the Court of Appeal and Court of Revision. These record the appellant, date, description of property, reason for appeal, evidence heard and decision.

British Columbia. Government Agent (Nicola)

Esquimalt and Nanaimo Railway Belt land tax files

  • GR-3892
  • Series
  • 1918-1984

The series consists of Esquimalt and Nanaimo Railway Belt land tax files created by the Property Taxation Branch and its predecessor, the Surveyor of Taxes, between 1918 and 1984. These files were created to manage taxation of alienated railway lands under An Act to Provide for Taxation of the Railway Belt Lands of the Esquimalt and Nanaimo Railway Company, SBC 1950, chap. 70 (repealed by the Miscellaneous Statutes Amendment Act, 2014, SBC 2014, c. 14, s. 54).

The files are arranged roughly by subject. Files contain correspondence and memos regarding appeals, alienations and tax return relating to provincial taxation issues for the E&N Railway Belt land. There are also some general files regarding land sales and leases and ones for specific timber companies.

British Columbia. Property Taxation Branch

Property Taxation Branch general office files

  • GR-3880
  • Series
  • 1911-1985

The series consists of general office files created by the Property Taxation Branch and its predecessor, the Surveyor of Taxes, between 1911 and 1985.

The files are arranged by subject, and are primarily regional, village and fire district files. They contain correspondence, boundary maps created for assessment or collection districts, memos regarding taxation policy, tax rate summaries and other records relating to provincial taxation issues. There are also some policy and correspondence files relating to railways, BC Hydro, BC Assessment Authority, federal lands, various applicable acts, mobile homes and home owner grants.

British Columbia. Property Taxation Branch

Property tax roll indexes

  • GR-3876
  • Series
  • 1983-1995

The series consists of four separate indexes created or used by the Property Taxation Branch between 1983 and 1995. The indexes contain information about British Columbia property owners and were used by the branch to either index the annual tax roll or to provide information about ownership. The records are on over 7800 COMfiche (computer output microfiche) and are arranged in different ways depending on the index. The four index types are as follows:

Tax roll index 1983, 1986-1988: this index was generated by the Property Taxation Branch and is arranged by year and then by surname or by collection district and then surname. The entries list the collection and school district, and the folio numbers of rural properties.

BCAA owner name index 1986-1995: This index was generated by the British Columbia Assessment Authority and is arranged by year, then by BCAA area and jurisdiction and then by surname. The entries list the school district and roll numbers of provincial properties.

BCAA property address index 1985-1992, 1994-1995: this index was generated by the British Columbia Assessment Authority and is arranged by year, then by BCAA area and jurisdiction and then by street address. The entries list the school district and roll numbers of provincial properties.

BCAA plan number index 1985-1995: this index was generated by the British Columbia Assessment Authority and is arranged by year, then by BCAA area and jurisdiction and then by plan number. The entries list the jurisdiction, roll numbers, legal description and school district of provincial properties.

All of the indexes are incomplete. Each index may be missing an entire year, missing areas within years and missing fiche sheets within areas. The file list notes all the years and areas received and the individual fiche envelopes note missing fiche sheets where known.

The records have been classified as 45540-14 under the Property Taxation Operational Records Classification System (ORCS).

British Columbia. Property Taxation Branch

Rural property tax roll

  • GR-3861
  • Series
  • 1979-1995; 1998-2000

The series consists of rural property tax roll records created by the Property Taxation Branch between 1979 and 2000 for the purposes of billing. The tax roll covers every parcel of rural land in BC on which taxes are imposed. The roll is based on assessed values determined by the British Columbia Assessment Authority, parcel taxes calculated by regional districts and tax rates set by the provincial government and local taxation authorities for the the various classes of real property.

The tax roll records are on over 8500 COMfiche (computer output microfiche) sheets and are arranged first by year and then by collection district. Within each collection district the fiche are arranged by the first part of the folio number (same as the school district number) and on each fiche sheet the individual records are arranged by folio number. The fiche sheet has a folio listing in the bottom right hand corner which provides the grid reference location on that sheet for the particular folio.

The collection districts may change from year to year as districts are renamed, renumbered or new districts are added, consult the file list to verify the collection district number for the year in question.

Each folio contains the name and address of the legal owner of the property, the legal description of the property and the property taxes owed for that year.

The records have been classified as 45540-14 under the Property Taxation Operational Records Classification System (ORCS).

British Columbia. Property Taxation Branch

First Nations taxation files

  • GR-3848
  • Series
  • 1989-1996

The series consists of taxation files created by the Property Taxation Branch between 1989 and 1996. The files relate to First Nations self-taxation and document the transfer of taxation authority to First Nations bands. Under self-taxation, the minister issues a self-taxation certificate to the First Nations band and the province vacates the area as taxing authority. The files also contain information on taxation disputes and land claims.

The records in this series consist of files containing copies of BC Gazette advertisements, notification letters, band self-taxation bylaws and self-taxation certificates.

The records have been classified as 45200-20 under the Property Taxation Operational Records Classification System (ORCS).

British Columbia. Property Taxation Branch

First Nations taxation policy and procedure files

  • GR-3844
  • Series
  • 1985-1997

The series consists of policy and procedure files created by the Property Taxation Branch between 1985 and 1997. The files relate to First Nations taxation including legislation and self-taxation. Under self-taxation, the minister issues a self-taxation certificate to the First Nations band and the province vacates the area as taxing authority. Branch staff facilitate the transition to self-taxation.

The records in this series consist of files containing correspondence, briefing notes, legal advice and band lists used to establish policy and procedures for self-taxation.

The records have been classified as 45200-00 under the Property Taxation Operational Records Classification System (ORCS).

British Columbia. Property Taxation Branch

Property transfer tax court/arbitrator files

  • GR-3843
  • Series
  • 1990-2002

The series consists of property transfer tax court/arbitrator files created by the Taxation Branch between 1990 and 2002. Property transfer tax is a registration tax that was imposed in 1987 under the authority of the Property Purchase Tax Act (SCB 1987, c. 15). It requires all property purchasers to pay the tax when they register transfer at a land title office. The tax rate is based on the property's fair market value. Exemptions are available for some transactions.

If an exemption is denied by the Minister, taxpayers may appeal the decision either in the Supreme Court of British Columbia or by arbitration. The arbitrator's decision is binding and can only be appealed to the Supreme Court of British Columbia if the appeal is on a question of procedure or law. The appeal in Supreme Court is a new hearing that is not limited to the evidence and issues that were before the minister. Decisions of the Supreme Court may be appealed to the BC Court of Appeal.

The records in this series consist of case files containing correspondence, briefing notes, system screen prints and legal documents used to prepare recommendation to the Minister re appeals and to prepare documents for court cases.

The records have been classified as 45800-30 under the Property Taxation Operational Records Classification System (ORCS).

British Columbia. Property Taxation Branch

Tax sale registers

  • GR-3840
  • Series
  • 1902-1925

The series consists of two volumes of tax sale registers created by the Surveyor of Taxes between 1902 and 1925. The volumes were created for the Assessment District of Comox in order to register forfeiture procedures on lands with taxes owing.

The registers are indexed by name of person assessed and are organized by parcel or folio number. Each entry may list the following information: name of person, description of property, unpaid taxes and costs; name of purchaser and dates of various notices, letters and deeds.

Volume 1 includes index, tax sale register for the years 1902 to 1913, folios 1-798 and 1917 to 1919, folios 1-447. It also includes tax sale of crown granted mineral claims, 1910-1913 and a 1918 tax sale list.
Volume 2 includes index, tax sale register for the years 1917 to 1918, folios 519-791, tax sale of crown grant mineral claims, 1919-1925 and index to 1925 tax sale.
Each volume contains two loose pages of miscellaneous tax forms tucked into the index.

The records have been classified as 45400-05 under the Property Taxation Operational Records Classification System (ORCS).

British Columbia. Surveyor of Taxes

Case files from assessment appeals

  • GR-2830
  • Series
  • 1929-1931

Case files from Assessment appeals from the Court of Revision. Also one file of "Notice of Appeal" forms, 1930 and 1931.

British Columbia. Supreme Court (Vancouver)

Esquimalt and Nanaimo Railway Belt land tax ledgers

  • GR-2189
  • Series
  • 1950-1979

The series consists of various tax ledgers created by the Property Taxation Branch between 1950 and 1979. The ledgers were all created to manage taxation of alienated railway lands under An Act to Provide for Taxation of the Railway Belt Lands of the Esquimalt and Nanaimo Railway Company, SBC 1950, chap. 70 (repealed by the Miscellaneous Statutes Amendment Act, 2014, SBC 2014, c. 14, s. 54).

Records include a tax roll for 1950; tax instalment rolls, notices and calculations, 1950 to 1979; paid in full ledgers, 1950 to 1969 and summary ledgers, 1950 to 1979.

British Columbia. Property Taxation Branch

Property tax assessment rolls

  • GR-1999
  • Series
  • 1876-1948

Records consist of property tax assessment rolls administered according to the Taxation Act and the Public Schools Act for the collection of real property taxes, school taxes etc..

The finding aid for this series of microfilmed assessment rolls is comprised of two parts: (a) the three volume hard copy of the master index which is also available on reel B-00400 and (b) the microfilm reel list.

To locate the assessment roll for a given area, the researcher should be able to identify the assessment district in which the property is located. Next, the three volume master index should be consulted to ascertain the extent of assessment rolls available for each assessment district.

Entries in the master index refer to districts by year and note the existence of internal indexes which are arranged by the name of the property holder. In addition to the names of the assessor, deputy, court of revision, etc., the master index lists the type of assessment roll and the rates of taxation.

Once the assessment district, the assessment roll volume number and the year have been determined, the researcher should consult the microfilm reel list to obtain the number of the microfilm reel containing the desired assessment roll.

British Columbia. Surveyor of Taxes

Property tax assessment rolls

  • GR-1637
  • Series
  • 1889-1890

This series contains property tax assessment rolls for the Cowichan Assessment District, 1889 and 1890.

British Columbia. Surveyor of Taxes

Land valuation and appraisal reports

  • GR-0952
  • Series
  • 1970-1975

This series consists of Land valuation and appraisal reports done by and for the Lands Inspection Division, 1970-1975.

British Columbia. Lands Service

Commission on Provincial-Municipal Relations in British Columbia (1946)

  • GR-0919
  • Series
  • 1946-1947

This series consists of the records of the Commission on Provincial-Municipal Relations, 1946-1947. Commission records include Provincial Secretary file 145-23 which contains correspondence, vouchers and a copy of the Letters Patent appointing the commissioner; commission correspondence; transcripts of evidence presented; briefs; submissions; subject files; questionnaires on municipal finances and services; and the report. Proceedings were held in Victoria, Vancouver, New Westminster, Nanaimo, Prince Rupert, Prince George, Nelson, Trail, Kamloops and Kelowna.

British Columbia. Commission on Provincial-Municipal Relations

Commission on Saanich Secession (1928)

  • GR-0875
  • Series
  • 1928-1929

This series consists of records of the Royal Commission regarding Saanich Secession, 1928-1929. Records of the commission include transcripts of proceedings of hearings, exhibits and the report.

British Columbia. Royal Commission re Saanich Secession

Commission to Consider, Investigate and Inquire Into the Matter Set Out in Section 58 of the Local Improvement Act (1920)

  • GR-0812
  • Series
  • 1920

This series consists of records of the Commission to Consider, Investigate and Inquire Into the Matter Set Out in Section 58 of the Local Improvement Act, 1920. The records consist of the transcript of proceedings.

British Columbia. Commission to Consider, Investigate and Inquire Into the Matter Set Out in Section 58 of the Local Improvement Act (1920)

Royal Commission on Taxation (1911)

  • GR-0786
  • Series
  • 1911-1912

This series consists of the records of the Royal Commission on Taxation, 1911. Commission records consist of transcripts of evidence presented at proceedings and the published synopsis and full report of the Commission (note dated 1934 attached to published reports refers to original as missing).

British Columbia. Royal Commission on Taxation (1911)

Commission on Property Assessment and Taxation records

  • GR-0362
  • Series
  • 1975-1976

This series consists of the records of the commission of Inquiry on Property Assessment, 1975-1976, including: exhibits, transcripts of evidence, minutes of meetings, correspondence, reports, memoranda, working papers and statistics. Contains photocopies of files on assessment and taxation created by the Select Standing Committee on Municipal Affairs and Housing of the British Columbia Legislature.

British Columbia. Commission of Inquiry on Property Assessment and Taxation

Briefs for real property taxation review

  • GR-0278
  • Series
  • 1974

The series consists of briefs responding to the committee's review of real property taxation submitted to the Chairman of the Select Standing Committee on Municipal Affairs and Housing from March to October 1974.

British Columbia. Legislative Assembly. Select Standing Committee on Municipal Affairs and Housing