CLE Online

Welcome and Introduction

Cheryl L. Vickers — Chair, Property Assessment Appeal Board, Richmond

Real Property Assessment & Taxation—Panel Discussion

• shifting tax burdens: tax policy inherent in residential and business tax rates and tax burdens 
• unintended consequences of assessment amendments: perspectives on provincial changes to Class 5—light industry 
• departures from market value assessment: when is it appropriate to interfere with ad valorem assessment

Andy Robinson, BC, MA Econ — North Saanich
Rosalyn Tanner, CMA — Director of Financial Services, District of Central Saanich, Saanichton

Networking Break

Exemptions

• exemptions from assessment and non-assessability vs. exemptions from taxation
• mandatory vs. permissive exemptions
  • municipalities’ discretion in the application of permissive exemptions
  • issues arising
• issues regarding application of revitalization tax exemption
• equity and exemptions

Ludmila B. Herbst — Farris, Vaughan, Wills & Murphy LLP, Vancouver
Nancy L. Peck — Legal Counsel, Legal Services, BC Assessment, Victoria      

Networking Break

Classification

• seeking a property class to effect a tax result
• classifying development land—the relevance of zoning
• classification and valuation methodology
• equity in classification

John A. Mclachlan — Lex Pacifica Law Corporation, Vancouver
Meredith L. Parkes — BC Assessment, Victoria

Lunch (provided) With Optional Session "Procrastination"

Allison Wolf — Certified Executive Coach, Shift Works Strategic Inc., Vancouver

Equity in Real Property Assessment

• the requirement for equity in real property assessment
• application of equity in aspects of assessments
  • valuation
  • classification
  • exemptions

John H. Shevchuk — Lex Pacifica Law Corporation, Vancouver

Highest and Best Use and Special Purpose Properties

• valuation challenges in special purpose properties
• highest and best use in a special purpose context
• defining the “market”
• isolating the real estate from other assets

James D. Fraser — Lawson Lundell LLP, Vancouver

Networking Break

Evolution and Innovation of Process at the Property Assessment Appeal Board

• process alternatives
• practical experience and advice about different processes with different types of appeals
• resolving appeals without Board process
• issues arising in the management of appeals
• the Board’s authority to deal with contentious issues
• lessons from the past—what works and what does not at the Appeal Board

Philip S. Gertsman — Executive Vice President, Western Canada, Realty Tax Consulting, Altus Group, Vancouver
Tina Ireland — Acting Director Assessment & Valuation Services, BC Assessment, Victoria
Paul Sullivan — Burgess Cawley Sullivan & Associates Ltd., Vancouver
Cheryl L. Vickers — Chair, Property Assessment Appeal Board, Richmond