4. record content 4.1 information that can be requested · 4.1 information that can be requested...

Data Delivery Website: http://data.bcassessment.ca Revision: 20June2016

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4. RECORD CONTENT 4.1 Information that can be Requested

• Ownership

• Legal Description and Property Address

• Property Identification Number (PID)

• Assessed and Actual Values

• Sales Data

• Minor Taxing Jurisdictions

• Taxable Values by Property Class: BC Transit Purposes, General, School and Hospital

• Run Total Trailer Records (weekly, monthly & PARP)

• Run Total Trailer Records (assessment roll/supplementary/grant/PILT roll).

4.2 Types of Data Advice 4.2.1 Weekly and Monthly Data Advice If requested by the taxing jurisdiction, this file is provided weekly or monthly. The file can include modifications to the database for all categories of information with the exception of values. Each taxing jurisdiction indicates those categories for which 'changed' information is required; the data advice produced will then contain the changed categories only. All current information for the changed categories will be reported. For folios with multiple ownership, any change in ownership results in all ownership information being reported. Weekly and monthly data advice produced for the reporting period preceding roll closure (in December) report current roll year data. Data advice produced for any reporting period following roll closure report the subsequent roll year data. Supplementary changes, except values are included. In order for weekly/monthly data advice to match the Ownership and Legal Description Activity Report – RC900 (if requested) both Record 0002 and 0008 must be requested. See Section 5 for information on the RC900 Report. If two transactions occur on one folio during a reporting period, the weekly and monthly data advice will handle them as follows:

If first transaction is an Add and second transaction is a Delete it will report nothing

If first transaction is an Add and second transaction is a Change it will report as an Add

If first transaction is a Change and second transaction is a Delete it will report a Delete

If first transaction is a Change and second transaction is a Change it will report a Change

https://data.bcassessment.ca/


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If there is a reduction in the number of ownership sets, no blank records are added. For example, if the number of ownership sets is reduced from ten to two, the two ownership sets are reported without any additional blank records.

The valuation Record 0006 can be requested, but it will not contain current actual values.

Record 0007 is not reported on weekly and monthly data advice.

The following individual coding changes are reported on Record 0006 for weekly and monthly data advice: manual class, farm unit number, neighbourhood codes and actual use codes.

Should a rerun of weekly and monthly data advice for a specific reporting period be requested at a later date, any folio that has subsequently been deleted for the working roll year will NOT be reported on the rerun. This situation occurs even though the folio may have had some other activity during that specific reporting period. However, the delete WILL be reported (with the previous change on it) when the reporting period is requested during which date the folio was deleted. Similarly, any folio that has had additional changes since that specific reporting period will only have the current changes for that folio reported. Any other activity that occurred during that specific reporting period will NOT be reported, unless the activity occurred on the same record(s) as the subsequent change(s). The working database is in a constant state of change and therefore reruns cannot always match the original runs. 4.2.2 Assessment Roll Data Advice Upon request of the taxing jurisdiction, BC Assessment will produce data advice containing all requested categories of information for ALL active properties within the jurisdiction. This is normally produced in late March and reflects the Revised Roll, updated with subsequent changes in ownership. 4.2.3 Revised Assessment Roll Data Advice

If a revised assessment roll is produced after supplementary processing commences, all folios added via supplementary appear on the data advice file with no values and all folios deleted via supplementary do not appear.

For both of the above, an error is reported on RC406 - Data Advice Audit Report that a mismatch has occurred between the database and the data advice file.

Therefore if a taxing jurisdiction wants revised roll information, request that the revised assessment roll data advice be produced in late March before supplementary processing commences.

However, once supplementary processing commences, either the revised or the supplementary values can be requested for folios changed via supplementary.

4.2.4 Revised Including Supplementary/PAAB Changes To Date Assessment Roll Data Advice

The Supplementary/Property Assessment Appeal Board Cycle [PAAB] number is reported on the Header Record. Supplementary/PAAB changes automatically update the Revised roll as the assessment areas process them. Revised assessment roll data advice can be produced which includes all supplementary/PAAB adds, deletes, and changes processed to date. This data advice is normally available commencing mid April and includes the property status (ownership and mailing address) current to date of processing.



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As supplementary/PAAB cycles are ongoing, this run type of data advice can also be requested anytime subsequent to processing of supplementary/PAAB decisions. The supplementary/PAAB reason code is reported in Record 0002. The supplementary occupation fields are reported in Record 0006. The folio count excludes folios that are not in the state of ‘PRINTED’ on the Amendment Viewer of valueBC. The actual and taxable values on the data advice will balance to the Supplementary/PAAB Roll Totals if produced immediately following a supplementary cycle. 4.2.5 PARP Data Advice PARP changes (including adds, deletes, reinstates), other than values, are updated to the subsequent roll year. The following points should be noted:

• If applicable, the change appears on weekly and monthly data advice and the Ownership and Legal

Description Activity Report (RC900).

• PARP ownership changes are not updated to the subsequent roll year if the folio is inactive or if an

ownership change has already been processed for the subsequent roll year. 4.2.6 Supplementary/PAAB Data Advice If requested by the taxing jurisdiction, BC Assessment produces data advice containing all categories of information that is requested. Separate data advice is produced for each corresponding supplementary/PAAB assessment roll produced. The Supplementary/Property Assessment Appeal Board cycle number is reported on the Header Record. In addition to the requested categories of information, the following is always provided:

• Supplementary/Property Assessment Appeal Board reason code (see section 9) on Record 0002.

Supplementary occupation fields on Record 0006 in columns 177 to 181 (B/E,DD,MM). Normally a supplementary is effective for twelve months except as below.

The supplementary occupation fields for crown land leases contain the day and month the lease was effective, together with an indication as to this being either the commencement or termination of that lease (B begins or E ends). All other supplementaries will have blank supplementary occupation fields.

The totals produced on each supplementary/PAAB data advice are totals for the folios processed in that supplementary/PAAB assessment roll only.

The totals do not correspond with the totals reported on the supplementary/PAAB assessment rolls as they include all folios within a given jurisdiction.

All supplementary/PAAB changes (including adds, deletes, reinstates) other than values are updated to the subsequent roll year. The following points should be noted:

• If applicable, the change appears on weekly and monthly data advice and the Ownership and Legal

Description Activity Report (RC900).



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• Supplementary ownership changes are not updated to the subsequent roll year if an ownership

change has already been processed for the subsequent roll year.

4.2.6.1 Supplementary/PAAB Reason Codes

We continue to report Confirmed [Supplementary Reason Code 60] PAAB Assessments as was the previous practice on CAPAS Data Advice.

Supplementary Reason Codes 50 to 60 and 62 to 63 are in fact not taken from our Supplementary Reason Code field on valueBC. Instead they are derived from our PAAB Decision Codes. This is for documentation purposes only and should be transparent to our Data Advice clients.

4.2.6.2 Supplementary/PAAB Deleted Folios

Deleted Folios always report with Sale Record 0001, Fixed Legal Description Record 0002 and Actual Value Record 0006 to accommodate the reporting of Delete Reason Code [Record 0001], Supplementary Reason Code [Record 0002] and Lease Occupancy Code information [Record 0006]. This occurs regardless if client has requested these specific records or not. However Sales and Legal information on these Records will only be reported if the client has requested these Records.

Delete Reason Codes are derived from our Expired Folio Reason Code on the Property Viewer of valueBC. This is also for documentation purposes only and should be transparent to our Data Advice clients.

4.3 New Folios Weekly, Monthly, Supplementary/PAAB and PARP data advice reports new folios that have been added. Completed Assessment Roll, Revised Assessment Roll and Revised Including Supplementary/PAAB Changes To Date Data Advice report all active folios that exist for that Roll Year. 4.3.1 Pending Folios Pending folios [new added folios in an incomplete process stage] were sometimes reporting on 2006 Monthly/Weekly Data Advice in August and September 2005 as changes with only partial data. This was caused by a replication fix that resulted in a data advice activity being generated without first checking the folio status.

Our Business Rule for adding new folios changed effective October 5th, 2005. The assessment areas now create new Active Status folios in the same reporting period as they delete the applicable parent folios.

Thus weekly and monthly data advice/RC900 report all new added folios processed during each reporting period.

4.4 Deleted Folios Weekly, Monthly and PARP Data Advice reports folios that have been deleted. Record 0001 is produced for each folio that has been deleted. Supplementary/PAAB data advice reports folios that have been deleted. Records 0001, 0002 and 0006 are produced for each folio that has been deleted. Please note that in this case, actual values are not reported in Record 0006.



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Completed Assessment Roll, Revised Assessment Roll and Revised Including Supplementary/PAAB Changes To Date Data Advice do not report deleted folios. If a folio existed on a previous data advice and is now omitted, it is considered a delete. 4.5 Changed Folios Weekly, Monthly, Supplementary/PAAB and PARP data advice reports folios with changes. Completed Assessment Roll, Revised Assessment Roll and Revised Including Supplementary/PAAB Changes To Date Data Advice reports all folios as changed.

4.6 Renumbered Folios

For Weekly/Monthly/PARP data advice, when a folio is renumbered because of Expired Folio Reason Code 04 or 06 (see Section 9), the old roll number is reported as a delete in Record 0001. Action Code 1 (deleted folio) is reported in column 30. The new roll number is reported in columns 119-136. Reason Code 04 is defined as Boundary Extension/Reduction and Reason Code 06 is defined as Folio Renumbering. Both of these codes are system generated; not table derived.

The new roll number is reported as an add on Record 0001. Action Code 2 (added folio) is reported in column 30. The old roll number is reported in columns 119-136. For Annual data advice, when a folio is renumbered because of Expired Folio Reason Code 04 or 06 (see Section 9), the old roll number is not reported as a delete. The new roll number is not reported as an add. The new roll number is reported on annual data advice. In Record 0001 the Action Code is 3. The old number is reported in columns 119-136, but see 4.8.2 Sales Data re Historical for proviso. Current ownership is reported on any renumbered folios.

4.7 Record Number and Name The record content is as follows:

Header Record

Record Code 0001 - Sales Data

Record Code 0002 - Legal Description, Fixed; Property Address

Record Code 0003, 0004, 0005 - Legal Description, Free-form

Record Code 0006 - Valuation, including actual values

Record Code 0007 - Valuation, extended

Record Code 0008 - Property addresses

Record Code 0010/0011 - Minor Taxing Jurisdictions

Record Code 0012 - Taxable Values by Property Class - BC Transit purposes



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Record Code 0013 - Taxable Values by Property Class – Local Government Act/Taxation Act/Vancouver Charter

Record Code 0014 - Taxable Values by Property Class – Local Government Act/Taxation Act/Vancouver Charter, extended

Record Code 0015 - Taxable Values by Property Class – Local Government Act/Taxation Act/Vancouver Charter, extended

Record Code 0016 - Taxable Values by Property Class - School/Hospital Act

Record Code 0017 - Taxable Values by Property Class - School/Hospital Act, Extended

Record Code 0018 - Taxable Values by Property Class - School/Hospital Act, Extended

Record Code 0019 - Taxable Values by Property Class - BC Transit Purposes, Extended

Record Code 0020 - Taxable Values by Property Class - BC Transit Purposes, Extended (Standard)

Record Code 0024/0025 - Minor Taxing Jurisdictions - extended

Record Code 0030 to 0035 - Property Identification Number (PID)

Record Code 100 to 162, #1 - Ownership

Record Code 100 to 162, #2 and #3 - Ownership - address

Control Total Trailer Record 1 - 0006, 0007 Record Types

Control Total Trailer Record 2 - 0012, 0019 and 0020 Record Type

Control Total Trailer Record 3 - 0012, 0019 and 0020 Record Type

Control Total Trailer Record 4 - 0012, 0019 and 0020, Extended

Control Total Trailer Record 5 - No. of Folios

Control Total Trailer Record 6 - No. of Records

Control Total Trailer Record 8 - 0013, 0014 and 0015 Record Types

Control Total Trailer Record 9 - 0013, 0014 and 0015 Record Types, Extended

Control Total Trailer Record A - 0013, 0014 and 0015 Record Types, Extended

Control Total Trailer Record B - 0013, 0014 and 0015 Record Types, Extended

Control Total Trailer Record C - 0016, 0017 and 0018 Record Types



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Control Total Trailer Record D - 0016, 0017 and 0018 Record Types, Extended

Control Total Trailer Record E - 0016, 0017 and 0018 Record Types, Extended

Control Total Trailer Record F - 0016, 0017 and 0018 Record Types, Extended

Run Total Trailer Record 1 - numerous counts (see above) for weekly, monthly and PARP

Run Total Trailer Record 2 - numerous counts, extended for weekly, monthly and PARP

Run Total Trailer Record 3 - numerous counts for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record 4 - numerous counts, extended for assessment roll, supplementary/PAAB, grant/ PILT roll

Run Total Trailer Record 5 - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll





Run Total Trailer Record A - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record B - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record C - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record D - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record E - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record F - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record G - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

Run Total Trailer Record H - numerous counts, extended for assessment roll, supplementary/PAAB, grant/PILT roll

4.8 Record Descriptions



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All roll numbers are maintained on the assessment database as 18 character fields. All editing characters such as blanks, hyphens, slashes and periods are removed, and the significant characters remaining are right justified and filled with leading zeros. The assessment areas can reassign folio numbers. 4.8.1 Action Codes Action codes are reported in column 30. Types of Action Codes are:

1 – Deleted folio Record 0001 only

2 – Added folio

3 – Changed folio Action Code 1 Action code 1 reported in Record 0001 on Weekly, Monthly, Supplementary/PAAB and PARP data advice for each folio that has been deleted. Action Code 2 Records for new folios on Weekly, Monthly, PARP and Supplementary/PAAB data advice are reported with action code 2. Action Code 3 Records for changed folios on Weekly, Monthly, Supplementary/PAAB and PARP data advice are reported with action code 3. Records for all folios on Completed Assessment Roll, Revised Assessment Roll and Revised Including Supplementary/PAAB Changes To Date Data Advice are reported with action code 3. 4.8.2 Sales Data (Record 0001) As no year is associated with sales/conveyance data, the three most current sales as of the run date of the job are reported. Truncation of sales/conveyance document numbers and prices can occur as valueBC fields are larger than those on Data Advice. An electronic text file RC406 Data Advice Audit Report showing what was on the database and what the field was truncated to on data advice will be supplied along with the data advice file. Commencing July 22, 2006 three additional segments form part of Sales Data Record 0001: Expanded Current Sale, Expanded First Previous Sale and Expanded Second Previous Sale. The reasons for expanding Record 0001 follow:

The Land Title and Survey Authority [LTSA] expanded their Certificate of Title Number field by one character

Our Data Advice User Group requested we include the Sale DAY [not just month and year] associated with each Certificate of Title.



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To incorporate this change and still maintain the integrity of the existing Data Advice format we utilized unused fields at the end of Record 0001. We display the title numbers in both the old and new fields regardless if they are truncated or not. The Sale DAY is solely reported in the new fields. “Related document numbers” are not reported as they are not stored in valueBC. Former Sales Type 6 [Special Sale (Temporarily Reject Municipal Sales, etc)] is no longer reported or used in valueBC. Cross-Reference Assessment Roll Number only reports in columns 119 to 136 for two types of folios. These are folios added [renumbered to] or deleted [renumbered from] as a result of with Expired [Delete] Reason Codes 04 [boundary extension] or 06 [renumbering] for Roll Years 2005 and following. Historical cross-reference renumbered folio information is no longer reported. As only Roll Years 2005 and 2006 [apart from folios that went through Supplementary or PAAB for Roll Years 1991 to date] were converted to valueBC, the historical link was broken.

4.8.3 Legal Description and Property Address (Records 0002, 0003, 0004, 0005, & 0008)

4.8.3.1 Legal Description valueBC allows for an unlimited number of legal description parcels, property addresses and property identification numbers [PIDs] to be linked to one folio. On our previous mainframe system called Computer Assisted Property Assessment System [CAPAS] we only had the equivalent of one parcel and 4 property addresses and 90 PIDs for an individual folio. See 4.8.12 Property Identification Numbers - PID for further PID details. Because valueBC is a relational database the various parcels, property addresses and PIDs linked to one folio are not stored in a fixed place on the database. This can sometimes provide unexpected results when viewing legal, property description or PID changes on Data Advice. The legal description, PID and property address reported in Legal Description Record 0002 may not necessarily be the same legal description, PID and property address reported there the next time one of these fields change. This will not change until we move to the new version of Data Advice II. In practical terms this means that some legal descriptions for a single folio are being truncated. A fictitious example follows. Folio A was stored on CAPAS with the following data in the indicated fixed legal description fields: Lot: 1-47 Block: 3 Section: 2 Land District: Victoria Plan: VIP 99999 PIDS: 111-112-111, 111-112-112, 111-112-113, 111-112-114, 111-112-115, 111-112-116, 111-112-117…. up to and including 111-112-147. On valueBC these are stored as 47 separate parcels that are linked to Folio A. When Folio A is reported on data advice, one of the lots is reported in the Legal Description, Fixed Record 0002. As many of the other parcels as can fit in the Legal Description, Free-Form Record 0003, 0004 and 0005 are reported.



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Be aware that the Free-Form Legal Description format is just that – Free Form. So the remainder of the parcels for Folio A are not simply reported with just the lot number. The complete legal description for each lot is reported as follows: Lot 7, Block 3, Section 2, Victoria Land District Plan VIP 99999; Lot 10, Block 3, Section 2, Victoria Land District Plan VIP 99999; Lot 2, Block 3, Section 2, Victoria Land District Plan VIP 99999; Lot 47, Block 3, Section 2, Victoria Land District Plan VIP 99999, etc. Data in the Legal Text [free-form information on the Parcel Viewer of valueBC] for each parcel is also reported in the Legal Description, Free Form Records 0003, 0004 and 0005. Records 0002 – 0005 encompass the entire legal description on a property and all fields must be verified for content. Record 0002 contains fields for Lot and Plan number; 5 and 8 fixed length characters reported respectively. When the lot or plan number exceeds these fixed lengths in Record 0002, the truncation is not included in the supporting RC406A truncation report, and may be reported in the Free Form Legal Records 0003 – 0005, otherwise contact the local assessment office. For First Nations properties, Record 0002 does not always contain the lot and plan number due to the format of legal descriptions for First Nations properties. These must be modified to fit in our prescribed fields plus we were unable to migrate from our previous CAPAS System to the fixed length fields in Record 0002. Additional legal information may be found in Records 0003-0005 due to this formatting anomaly. Currently, all First Nations sales data is keyed manually to our system and there is no data feed of First Nation transactions to BC Assessment. The maximum capacity per folio for data reported in the Data Advice Narrative Legal Description Fields on Records 0003, 0004 and 0005 is 459 characters. Therefore, truncation can occur. An electronic text file RC406 Data Advice Audit Report showing what was on the database and what the field was truncated to on data advice will be supplied along with the data advice file. The above truncation issues are not applicable to the RC900 – Ownership and Legal Description Activity Report. The RC900 reports all parcel/legal description information that is linked to an individual folio. The exception is for the Legal Text. There is a maximum capacity of approximately 297 characters per Legal Text for each parcel linked to an individual folio. Refer to 5.6 Ownership and Legal Description Activity Report RC900 for further details. As in CAPAS, there are many more fixed legal description fields in valueBC than exist in this legacy 1976 Data Advice program. Following are the fixed legal description fields in valueBC, most of which allow more characters than the applicable Data Advice Field:

PID

Lot Number

Strata Lot Number

Parcel

Block

Sub Block

Plan

Suburban Lot #

Part 1

Part 2

Part 3

Part 4

District Lot



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Legal Subdivision

Section

Township

Range

Meridian

Group

Land District

Portion

Except Plan

Lease/Permit/License #

Unit of Entitlement – not currently reported on Data Advice

Legal Text

Air Space Parcel

Manufactured Home Bay Number

Manufactured Home Park Name

Manufactured Home Park Folio Number

Managed Forest Number If any occurrence of the above is larger than the matching Data Advice Fixed Legal Description Field, it is reported in the Legal Description, Free-Form Records 0003, 0004 or 0005. 1. Plan Numbers: Strata and Standard Plan prefixes are keyed in the Plan field. Only valid plan prefixes

work for a BC Online - Land Title System - Doc Retrieval Request search. Over 155,000 properties throughout the province were updated on February 21st, 2005 to either fix or insert the new Strata Plan prefix. All BC Assessment Strata Plan numbers now comply with this Land Title and Survey Authority standard. The Strata Plan prefix updates were not reported en masse on 2006 Monthly/Weekly Data Advice. They were reported on the 2006 Completed Roll Data Advice. Conversion of existing Standard Plans awaits a new BC Assessment Data Cleansing Initiative.

Valid LTS Strata Plan Prefixes:

Before After After

02-Apr-91 02-Apr-91 02-Jul-02

Kamloops KAS KAS KAS

Nelson NES NES NES

New Westminster NWS LMS BCS

Prince George PGS PGS BCS

Prince Rupert PRS PRS BCS

Vancouver VAS LMS BCS

Victoria VIS VIS VIS

(Valid LTS Standard and Strata Plan Prefix information is noted on page 39 (43 of 84 in PDF) of https://www.bconline.gov.bc.ca/pdf/land_titles.pdf.) Valid LTS Standard Plan Prefixes - Same as above, with “P” replacing “S” in the third position:

Before After After

02-Apr-91 02-Apr-91 02-Jul-02


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Kamloops KAP KAP KAP

Nelson NEP NEP NEP

New Westminster NWP LMP BCP

Prince George PGP PGP BCP

Prince Rupert PRP PRP BCP

Vancouver VAP LMP BCP

Victoria VIP VIP VIP

Meridian may report twice partially – once in the Fixed Legal Record column 51 and the other [if two or three digits] in the Legal Description, Free-Form Records 0003, 0004 or 0005. This was done to satisfy the needs of those taxing jurisdictions that only have one-character Meridians. They did not want their Meridians reported in the Legal Description, Free-Form Record 0003, 0004 or 0005. For those meridians with two or three characters we cannot differentiate between types of Meridians and only report the two- or three-character occurrences in Record 0003, 0004 or 0005. Thus they are reported in Records 0002 and 0003, 0004 or 0005. Taxing Jurisdictions with two- or three-character Meridians should ignore any occurrences found in Record 0002 column 51. Strata Lot Number is reported in the regular Lot number field [columns 31-35] on Record 0002. There should be no instances of both a strata lot number and a lot number. If this situation occurs, the lot number reports immediately before the Managed Forest Number in the Legal Description, Free-Form Records 0003, 0004 or 0005. Air Space Parcel [maximum 10 characters] reports as the first entry in the Legal Description, Free-Form Record 0003. Lease/Permit/License # [maximum 10 characters] reports as the second entry in the Legal Description, Free-Form Record 0003 and immediately following Air Space Parcel. Multiple Legal Parcels Linked to a Single Folio The oldest parcel linked to folio will report its fixed legal description fields on Record 0002. Anything keyed to the Legal Text field on this oldest parcel will report first in the Legal Description – Free-Form Fields of Data Advice Records 0003, 0004, 0005, after Air Space Parcel and Lease/Permit/License #. Any remaining parcels linked to a folio will report in the Narrative Legal Fields of Data Advice Records 0003, 0004, 0005 after the oldest Parcel’s Legal Text data. 4.8.3.2 Lot Dimensions Former Code ‘1’ in Lot Key Table is not reported as the effective dimensions flag is not stored in valueBC.

Formatted No

Two implied decimal places on Lot Key 0, 2 and 3 No

Alpha decimal point can be present for Lot Key 0, 2 and 3 Yes

Alpha-numeric dimension fields for Lot Key 0, 2 and 3 Yes

Length of dimension field for Lot Key 0 2/7-byte*



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Length of dimension fields for Lot Key 2 and 3 1/14-byte

* The database dimension field for Type 0 is longer than the data advice fields:

Type 0 - on database has two 13-byte fields.

- on data advice has two 7-byte fields.

Therefore, if truncation occurs, an electronic text file RC406 Data Advice Audit Report showing what was on the database and what the field was truncated to on data advice will be supplied along with the data advice file. Because the Lot Dimension field is basically freeform, it should not be used for calculations. BC Assessment does not guarantee the size as being accurate.

4.8.3.3 Property Address Information (Record 0002 and Record 0008)

On Record 0002 the ten character street number field is handled as two five-character sub-fields. The first is the street number, the second is the apartment number or 'to' street number where the address is a street number range. Data in the two sub-fields is normally right justified with left space fill, but some older data may not be so handled. Street direction and street name are left justified. Truncation can occur. If it does, an electronic text file RC406 Data Advice Audit Report showing what was on the database and what the field was truncated to on data advice will be supplied along with the data advice file. Effective August 23, 2006 Fixed Legal Description Record 0002 reports the property address [or situs] flagged as PRIMARY on valueBC for a folio with multiple property addresses. Up to 4 property addresses are reported in Property Address Record 0008, including the one reported in Record 0002. Again the property address [or situs] flagged as PRIMARY on valueBC is reported first. Since there is no ‘from/to’ range in valueBC, property addresses with ‘from/to’ range in CAPAS are stored as 2 addresses in valueBC. Various scenarios and examples follow of how we treat folios with multiple PRIMARY property addresses flagged on valueBC:

1. Legitimate property address range for two addresses both flagged as PRIMARY – reports as a range situs in Record 0002 and as a range situs in the first property address field in Record 0008. Example:

1087 Colville Road and 1089 Colville Road

1087 and 1089 Colville Road report as a range in Record 0002 and in the first property address field in Record 0008

Another Example: 1152A and 1152B Greenwood Ave

1152A and 1152B Greenwood Avenue report as a range in Record 0002 and in the first property address field in Record 0008

2. Two legitimate property address ranges [4 situs on valueBC] with only one of the 4 flagged as PRIMARY – reports the one property address flagged as PRIMARY on valueBC on Record 0002 and as the first one on Record 0008. The other property address range is reported as the second property address on Record 0008 and the fourth property address is reported in the third property address field on Record 0008.Example:



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1205 Blanshard Street, 1225 Blanshard Street, 805 Yates Street and 812 Yates Street

812 Yates Street flagged as PRIMARY

812 Yates reports on Record 0002 and in the first property address field in Record 0008.

1205 and 1225 Blanshard Street report as a range in the second property address field on Record 0008.

805 Yates reports in the third property address field on Record 0008.

3. Two property addresses not constituting a range both flagged as PRIMARY – randomly reported

on Record 0002 and 0008. Example:

2445 Blackfish Road, 2465 Blackfish Road and 8905 West Coast Road

2465 Blackfish Road and 8905 West Coast Road both flagged as PRIMARY.

2465 Blackfish Road reports on Record 0002 and in the first property address field in Record 0008.

2445 Blackfish Road and 8905 West Coast Road report in the second and third property address fields in Record 0008 respectively

4. One legitimate range for 4 property addresses, only 2 flagged as PRIMARY – reports the two

flagged as PRIMARY as one range on Record 0002 and as the first one on Record 0008. The other property address range is reported in the second property address on Record 0008. Example:

3187A, 3187B, 3187C and 3187D Robinson Road.

3187C and 3187D Robinson Road flagged as PRIMARY

3187C and 3187D Robinson Road report as one range on Record 0002 and in the first property address field in Record 0008.

3187A and 3187B Robinson Road report as a range in the second property address field in Record 0008.

5. Six property addresses all marked as PRIMARY, none being a range – reported randomly on

Records 0002 and 0008. For Data Advice property addresses with the same street name but different street numbers are merged as one address with ‘from/to’ fields. Folios with more than 4 Street Addresses are reported ignoring the length of the unit number. As an example, a folio in City of Vancouver has 39 Street Addresses: 618 [units 1 to 13] W 6th, 628 [units 15 to 22] W 6th, 638 [units 23 to 36] W 6th, 2207 Ash, 2217 Ash, 2233 Ash and 2239 Ash. The following 4 addresses are reported: 1-618 W 6th, 11-618 W 6th, 13-618 W 6th and 15-628 W 6th. Record 0008 reports up to four property addresses for each folio. The six character Apartment/Suite No. field is separated from the eight character field of the Street Number. Data in both the Apartment/Suite No. and Street Number fields are normally right justified with left spaces filled, but some older data may not be so handled. Street Direction and Street Names are left justified. More than four property addresses can be stored on the database. Therefore, if truncation occurs, an electronic text file RC406 Data Advice Audit Report showing what was on the database and what the field was truncated to on data advice will be supplied along with the data advice file. A Record 0008 request must be accompanied by a Record 0002 request.

4.8.3.4 Actual Use Codes



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Data Advice automatically converts certain actual use codes if the Vacant Box is ticked on the Property Tab of the Property Viewer in valueBC, regardless of the presence of improvement values or a manual class. This occurs because there are no vacant actual use codes in valueBC. Following is a table for easy reference:

valueBC Actual Use Code[s] Data Advice Actual Use Code

000, 002-049 001

050, 052-056 051

060, 062-070 061

110 111

120 121

130 131

140 141

150 151

160 161

170 171

180 181

190 191

200, 202-299 201

400, 402-419 401

420, 422-425, 428 421

600, 602-699 601

If you detect a folio has a vacant actual use code, but also has improvement values or a manual class, please contact your local assessment area. They will correct their files.

4.8.4 Valuation and Actual Values

(Records 0006 & 0007)

To calculate Total Actual Value, sum all land and improvement values for the year specified.

4.8.4.1 Layout of Actual Values Up to ten exemption/taxation codes and the associated property class code, land, property class code, and improvement values may be on file for a given year. Unused positions leave the exemption/taxation and property class code fields blank and the values as zeros. The exemption/taxation and property class codes are normally in ascending sequence by property class within exemption/taxation code. Truncation can occur. If it does, an electronic text file RC406 Data Advice Audit Report showing what was on the database and what the field was truncated to on data advice will be supplied along with the data advice file.

4.8.4.2 Grants-in-Lieu/Payments-in-Lieu (PILT)

Folios with Exemption/Taxation Codes 40 - 49 (BC Hydro and BC Transmission Corporation); 50 - 59 (Federal) and 61 - 67 or 68 (Provincial) should be reviewed with the appropriate agency to determine if any grants/payments-in-lieu of taxes are payable (e.g. ex/tax code 61 - Provincial Rental Housing Corporation et al; 62 & 63 - BCBC; etc.).



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Folios with Exemption/Taxation Codes 60, 69, 70 or 77 should be reviewed with BC Rail to determine the grants-in-lieu of taxes payable. See Railway Adjustments (section 4.11) and Values Taxable for School/Hospital Purposes (section 4.8.10.3) for details. 4.8.4.3 First Nations All non-First Nation-leased/occupied First Nation lands in the province are identified by a six-digit code reported in Record 0006. The first three digits are the Band number and the last three digits identify each Reserve number within the Band. See Section 9 Tables for complete descriptions of each entry. Some First Nations have chosen the option of Independent Taxation under the Indian Self Government Enabling Act S.B.C. 1990 c. 52. All non-First Nation-leased/occupied First Nation lands within these Bands have therefore been removed from the provincial/municipal assessment rolls. Some Bands are currently not on BC Assessment's database as they have not signed contracts with BC Assessment for Assessment Services. Please contact your local area assessor for details.

4.8.4.4 Special Districts For municipalities which use the Special District field for receiving notification of changes to Municipal Specified codes, these are reported in Record 0006 as well as in Record 0010 & 0011 - Type 'M'. For those taxing jurisdictions levying the Parking Tax, the Special District Field reports Local Area Code “P” in column 40 on Record 0006. See 4.8.4.7 Parking Area Tax for details.

4.8.4.5 Regional Hospital District (formerly Regional Health Boards)

BC Assessment codes every property in the province for RHD taxing purposes commencing with the 1996 Authenticated Roll. In many cases the RHD boundaries are contained within or match existing administrative boundaries. The RHD code is reported in Record 0006.

4.8.4.6 “Hybrid” Permissive Exemptions

If a folio has been coded by BC Assessment as qualifying for a permissive exemption under section 224(2)(f) or (h) of the Community Charter, then an Exemption/Taxation code of 97 will appear on records 0006 and/or 0007. BC Assessment refers to the properties exempt under these provisions as being subject to “hybrid” exemptions because the properties affected are exempt in part under section 220(1) and in part under section 224(2) of the Community Charter. For the portion of the property that is exempt under section 224(2)(f) or (h), BC Assessment has specifically created Exemption/Taxation Code 97. Should a municipality need a total of all “hybrid” permissive exemptions (as coded by BC Assessment), all that is required is simply to sum up all land and improvements listed under that code on those records.

4.8.4.7 Parking Area Tax

The Parking Area Tax was only effective for Roll years 2005 through 2007.



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The Greater Vancouver Transit Authority (“TransLink”) contracted with BC Assessment to create a Parking Area Tax Roll. The first Parking Area Tax Roll was prepared by BC Assessment in December 2005. The Parking Area Tax Roll listed the taxable parking area in square metres for properties that are subject to the parking area tax. 2006 Completed Roll Data Advice reported the net taxable parking area to the applicable taxing jurisdictions. Jurisdictions will use the information to calculate the tax levy. The formula to determine the parking area tax is: net taxable area times the prescribed rate per square metre. All jurisdictions will use the same square metre tax rate. The net taxable parking area reported in Record 0006, columns 182 through 190. The field size is nine digits and allows for up to 999,999,999 taxable square metres per folio. Additional changes were implemented at the request of Surveyor of Taxes in order to implement the Parking Area Tax Levy in rural jurisdictions. These changes can be ignored by municipal jurisdictions if they so choose. The Parking Area Tax details are presented in the following table:

Record Type Record # Description of Record Columns Field Name

Record 0006 Valuation 40 or 41 Local Area Code “P” indication Parking Lot folio, (assuming there are no other existing Local Area Codes on a folio).

Record 0006 Valuation 182-190 Parking Area

Record 0010 or 0011 Minor Taxing Jurisdictions [MTXJ]

Variable MTXJ Type “L” code “P” indicating Parking Lot folio [only reported if MTXJ Records selected] per Surveyor of Taxes

Control Total Trailer

1 Control Total Trailer Record 1 – 0006, 0007 Record Types

72-82 Total of Parking Area (for the specified AA/Jur).

Control Total Trailer

5 Control Total Trailer Record 5 – Number of Folios

72-78 Total number of Parking Area folios

Run Total Trailer

4 Run total Trailer Record 4 – Roll Run Totals

103-111 Total Parking Area folios reported Count (for the particular run).



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Record Type Record # Description of Record Columns Field Name

Run Total Trailer

7 Run Total Trailer Record 7 – Roll Run Totals for Values – 0006, 0007 Record Types

72-86 Total Parking Area.

4.8.4.8 Manual Class Codes Converted from CAPAS to valueBC

A number of manual classes that were valid in CAPAS were changed at the time of conversion to valueBC. Refer to the table below for details. This was done during conversion and no activities were generated; no weekly/monthly/RC900 Data Advice notification occurred. These were reported on the 2006 Completed Roll Data Advice.

FROM TO DESCRIPTION

0660 1612 Manufactured Home - Single Wide - Fair Q


0662 1613 Manufactured Home - Single Wide - Ave Q

0663 1615 Manufactured Home - Single Wide - Very Good Q

0664 1622 Manufactured Home - Double Wide - Fair Q

0665 1623 Manufactured Home - Double Wide - Ave Q

0666 1625 Manufactured Home - Double Wide - Very Good Q

0667 1626 Manufactured Home - Double Wide - Excellent Q


1602 1652 Reloc Office Bldg

1604 1654 Reloc Field Office Bldg

1606 1656 Reloc First Aid Bldg

1608 1658 Reloc Unheated Storage Bldg

1620 1621 Manufactured Home - Double Wide - Low Q

1622 1662 Reloc Sleeping Unit W washroom

1624 1666 Reloc Sleep Unit W Kitch & Wash

1626 1668 Reloc Kitchen-Diner W Washroom

1630 1670 Reloc Kitchen-Diner & Storage

1632 1672 Reloc Kitchen-Diner

1634 1674 Reloc Kitchen

1636 1676 Reloc Food Preparation Unit

1638 1678 Reloc Cooking Unit

1640 1680 Reloc Diner Mid Unit

1642 1682 Reloc Diner End Unit

1644 1684 Reloc Recreation Unit




1664 1622 Manufactured Home - Double Wide - Fair Q

1665 1623 Manufactured Home - Double Wide - Ave Q



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FROM TO DESCRIPTION

1666 1624 Manufactured Home - Double Wide - Good Q



1669 1626 Manufactured Home - Double Wide - Excellent Q




1684 1616 Manufactured Home - Single Wide - Excellent Q

4.8.5 Minor Taxing Jurisdictions (Records 0010 & 0011) Primarily to support the needs of rural areas, the Special District fields were expanded to include many more types of Special Districts (called Minor Taxing Jurisdictions). See Section 9 for a list of the type codes of Minor Taxing Jurisdictions and a description of each. The Minor Taxing Jurisdiction fields have the capacity of reporting 10 code values per type code. These records have the capacity of reporting 18 different type codes. However, only the type code(s) actually utilized by each individual assessment roll number are reported. Type codes are not necessarily reported in alphabetical order. (Records 0024 & 0025) – Minor Taxing Jurisdictions Extended 4.8.6 Taxable Values by Property Class (Records 0012, 0013, 0014, 0015, 0016, 0017, 0018, 0019 & 0020) For each of the above records, the property class codes and associated values are in numeric order and when a blank property class code is encountered you may assume that there are no further values present. Property class 01 to 09 are as defined by Regulation under the 'Assessment Act'. See Section 9 for a table of the property class numbers and descriptions. Property Class 03 – Unmanaged Forest Land was repealed for the 2005 Roll Year. This was done with changes to the BC Property Class Regulation 438/81 – Prescribed, brought into force as part of the elimination of the Forest Land Reserve and the creation of the Private Managed Forest Land Act. Commencing with the 2005 Roll Year Property Class 3 values are not reported on the following records: Control Total Trailer Record 2 – 0012, 0019 & 0020 Record Types

Control Total Trailer Record 8 – 0013, 0014 & 0015 Record Types

Control Total Trailer Record C – 0016, 0017 & 0018 Record Types

Run Total Trailer Record 8 – 0012, 0019 & 0020 Record Types

Run Total Trailer Record B – 0013, 0014 & 0015 Record Types

Run Total Trailer Record F – 0016, 0017 & 0018 Record Types



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For more information regarding the above records see Section 8. Property Class 3 values will continue to be reported on Supplementaries and Property Assessment Appeal Board Decisions (previously Assessment Appeal Board Decisions) for Roll Years 1991 to 2004. Property Class 3 has not been in use between Roll Years 2005 to 2008. BC Assessment will be using this Property Class 03 designation for the new Property Class 03 – Supportive Housing introduced into the legislature in 2008 and will be effective for the 2009 Roll Year. There are currently approximately 67 folios with this new designation. Bill 11, the Small Business and Revenue Statutes Amendment Act, 2008, S.B.C. 2008, c. 11 received Royal Assent on May 1, 2008. Among other things, Bill 11 gave Cabinet authority to create a new property class for eligible supportive housing property and the power to establish special valuation rules for property coming within that class. These provisions were brought into force on June 27, 2008 by Order in Council 541/2008. This change in Property Class designation will affect the Data Advice reported from Roll Year 2009 forward. The first data advice to include the new Property Class 03 classification will be the 2009 Completed Roll released January 1, 2009. 2009 Roll Year Annual Data Advice (Completed, Revised, Revised Including Supplementary #1) and 2009 Roll Supplementary Data Advice will reflect this change. 2010 Roll Year Weekly and Monthly Data Advice records will also reflect this change commencing with the first data advice after 2009 Roll Closure (December 5, 2008). Property Assessment Appeal Board (PAAB) decisions reported in Data Advice will be subject to interpretation. PAAB Decisions for Roll Years up to and including 2004 will reflect Unmanaged Forest Land folios; Roll Years 2009 forward will reflect Supportive Housing folios. 4.8.7 Values Taxable for BC Transit Purposes (Record 0012) The Greater Victoria Regional Transit Commission and the Greater Vancouver Transportation Authority raise revenue to support BC public transportation purposes by imposing taxes on all assessable land and buildings within their respective boundaries. Each folio subject to the levy is noted with a code during the calculation of taxable values for the Completed, Revised, Revised Including Supplementary/PAAB changes to date, Grant/PILT, and Supplementary/PAAB Assessment Rolls. On the assessment roll the properties subject to this levy are marked with code "X" under the field entitled BCT. Following is the process used to determine folios subject to the BCT levy:

BCT Code Description

blank a) the folio is not in the Greater Victoria Regional Transit Service Area or the Greater Vancouver Transportation Service Region, or



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b) the folio contains exempt/tax codes 40-49 (BC Hydro/BC Transmission Corporation properties taxable for school purposes only), or

c) the actual (or market) values are unclassifiable, or

d) the folio has exempt/tax code 24, 25, 26 and/or 28 OR 60, 69, 70 and/or 77, but is fully exempt from assessment and taxation or nil, or

e) the assessed value totals for school land and improvements are fully exempt from assessment and taxation or nil.

(2)

the folio is in either the Greater Victoria Regional Transit Service Area or the Greater Vancouver Transportation Service Region, AND

the assessed value totals for school land and improvements are not fully exempt from assessment or taxation or are not nil,

OR

the folio has exempt/tax code 24, 25, 26 and/or 28 OR 60, 69, 70 and/or 77 and the assessed value totals for general land and improvements for property class 2 are not nil.

On the assessment roll data advice provided to the taxing jurisdictions, the BCT code ("X") is reported on Record Code 0006. The values for folios subject to this levy are reported on Record 0012, 0019 and 0020. These records contain the taxable values of land and improvements, gross and exempt, for each property class for school purposes (or general purposes in the case of folios with exemption/taxation codes 24, 25, 26 and/or 28 OR 60, 69, 70 and/or 77).

The net taxable values for each property class on a folio are determined as follows: Net taxable value = gross land taxable value - exempt land taxable value + gross improvements taxable value - exempt improvements taxable value 4.8.8 Values Taxable for General Municipal Purposes (Record 0013) This record is present for each folio that has current year taxable values – Local Government Act/Taxation Act/Vancouver Charter. Therefore there is a possibility that one could encounter a folio with no Record 0013. The gross and exempt taxable values for land and improvements are reported for each property class on the folio.



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If an exemption/taxation code '07' or '32' exists in any municipality, the improvements will not be reported on Record 0013. To identify property class 02 - Utilities Improvements subject to Section 353 Local Government Act/398 Vancouver Charter, check Record 0006 for exemption/taxation code 07 or 32. The improvement value associated with either of these exemption/taxation codes is the value subject to Section 353 LGA/398 VC.

4.8.9 Taxable Values by Property Class – Local Government Act/Taxation Act/Vancouver Charter, Extended (Records 0014 & 0015) These records are the same as Record Code 0013 and are present when more than three property classes exist on a folio. The maximum number of property classes that can be present on any one folio is nine for Roll Years 1991 to 2004 and eight commencing with Roll Year 2005. The net taxable values for each property class on a folio are determined as follows: Net taxable value = gross land taxable value - exempt land taxable value + gross improvements taxable value - exempt improvements taxable value

4.8.10 Values Taxable for School/Hospital Purposes (Record 0016) Record 0016 is reported for each folio which has current taxable values - School/Hospital Act. The gross and exempt taxable school/hospital values for land and improvements are reported for each property class on the folio.

4.8.10.1 School Residential - Property Class 1 For school residential purposes, the values will always be found in the first property class value set.

4.8.10.2 School - Non Residential - Property Class 2 – 9 For school non-residential purposes, exclude values with property class 1. 4.8.10.3 Hospital For hospital purposes, there are two steps required to determine the tax base:

a) For Non-railway folios (without ex/tax codes 24, 25, 26, 28, 60, 69, 70 or 77 in Record 0006 - Actual Value) the hospital values are the total of all taxable SCHOOL values by property class less BC Hydro/BC Transmission Corporation folios (Records 0016 to 0018).



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b) For railway folios (with ex/tax codes 24, 25, 26, 28, 60, 69, 70 or 77 in Record 0006 - Actual Value) the hospital values are the total of all taxable GENERAL property class 2 values (Records 0013 to 0015).

To determine the total hospital tax base, add a) and b) above.

Exemption/Taxation Code 04: If an exemption/taxation code 04 is reported on Record 0006 for any folio, ignore the exemption on Record 0016 as these are Independent Power Producers or Canadian Forces Manufactured Home properties not taxable for school purposes. For Property Class 02 with exemption/ taxation code 04 the general exemption values in Record 0013 equal the hospital exemption values. Exemption/Taxation Codes 40 to 49: If the first exemption/taxation code on Record 0006 is greater than '39' and less than '50', all values by property class should be set to ZERO as these are BC Hydro or BC Transmission Corporation folios not taxable for hospital purposes. 4.8.11 Taxable Values by Property Class - School/Hospital Act, Extended (Records 0016 and 0017) These records are the same as Record 0015, and are present when more than three property classes exist on a folio. The maximum number of property classes that can be present on any one folio is nine for Roll Years 1991 to 2004 and eight commencing with Roll Year 2005. The net taxable values for each property class on a folio are determined as follows: Net taxable value = gross land taxable value - exempt land taxable value + gross improvements taxable value - exempt improvements taxable value

4.8.12 Property Identification Numbers – PID (Records 0030 to 0035) The Land Title and Survey Authority issues PID numbers as identifiers for all properties. If requested, up to 90 PID numbers per folio can be reported on PID Records 0030 to 0035. The first PID number for a folio is reported on the Legal Description - Fixed Record 0002 as well as Record 0030. If any folio has more than 90 PID numbers, an 'Excess PID Flag' is produced on Record 0035. In these rare situations, the user should contact the appropriate Area Assessor if additional details are required. The PID format is 000-000-001. valueBC Data Advice always reports PID Records (if requested) if any part of the legal description is changed. Note: For users that do not request separate PID records, the first PID for a folio will still be reported on Record 0002.



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4.8.13 Ownership (Records 0100 to 0162) BC Assessment maintains a number of different “Party Types” on valueBC but only certain interests are reported on Data Advice [and Assessment Rolls and Notices]. They are:

1. Owner - Party Type 01

2. Lessee - Party Type 06

3. Simply Occupies – Party Type 07

4. Holder of a Registered Charge [under Assessment Act Section 4] – Party Type 08

5. Forfeiture [Crown] – Party Type 09 The category of Owner includes holders or occupants of Crown, Exempt and Municipal Land under Assessment Act Sections 26, 27, 28 or 29. It also includes owners of improvements where land is under other ownership 30 (1) and cooperatives and multi dwelling leased parcels 30 (2) of the Assessment Act. Appellants, Trustees, Agents, Advocates, Property Managers, Co-ordinators, Third Parties and Other Interested Parties Not on the Roll (Equity Code 99) are reported on Data Advice but not on Assessment Rolls and Notices.

If we encounter a folio with only a Party Type that is not to be reported on Data Advice, we simply report information for columns 1 to 52 on Ownership Record 1001. The remainder of Record 1001 is blank. Record 1002 and 1003 are not reported. The specific category of Party Type is not reported on Data Advice. It can be deduced from the combination of the Equity and Tenure Coding that is reported.

4.8.13.1 Ownership Sets

Each group of records with the same group code is called an 'ownership set'. For example: all the records with group code 100 constitute ownership set 01, those with group 101 constitute ownership set 02, and so on. Each ownership set is comprised of coded ownership data. For example: the notice code, one or two names, and one to five lines of address. The maximum number of ownership sets that can be handled on data advice is sixty-three. Truncation can occur. As an unlimited number of owners can be linked to one folio in valueBC, error message "9370 - more than 63 owners for this folio" is reported on report RC406. The additional owners are reported on report RC407 - Additional Owners Report. This is not applicable to RC900 – Weekly and Monthly Ownership and Legal Description Activity Report that has the capability of reporting all ownership sets.

4.8.13.1.1 Ownership Pairing

Owners are stored individually in valueBC rather than in ownership sets or pairs like in CAPAS. Clients requested that BC Assessment allow third party input concerning how owners at the same mailing address are paired, the ordering of owners within pairs if they are paired, and the ordering of ownership sets (owner pairs and individual owners). Effective October 2, 2006 we added two new numeric fields to valueBC: “Owner Group ID” and “Owner Sequence #”. These two new codes allow for grouping of owners and ordering owners within a group. These codes are not reported on Data Advice.



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These two new codes are automatically generated in valueBC based on the Title Ownership Group ID Number and Owner Sequence Number provided by the Land Title and Survey Authority [LTSA] for all new transactions received from LTSA commencing October 2, 2006. On each title LTSA assigns each name an Owner Group ID based on Owner Type [Joint Tenants or Tenants In Common] and Percent Interest. The LTSA assigns the Owner Sequence # in numerical sequence in the same sequence as the names appear on the LTSA title regardless of the possible presence of multiple Owner Group IDs. To recreate owner sets Data Advice uses the Owner Group ID and Owner Sequence # where they are available and utilizes the remainder of the below-mentioned algorithm where they are not available. If two owners with the same mailing address have different Owner Group ID’s they are NOT reported in the same owner set on Data Advice. These two new codes will not automatically be assigned to the names and addresses on valueBC that existed prior to October 2, 2006. The Owner Group ID and/or Owner Sequence # can be changed or created by the local assessment area if requested by an individual owner/lessee or taxing jurisdiction. This new reporting and pairing sequence also applies to RC900 – Ownership and Legal Description Activity Report effective October 2, 2006. Effective October 2, 2006 we implemented a number of new fixed mailing address fields in valueBC:

o C/O o Attention o Floor o Mode of Delivery:

PO Box

GD [General Delivery]

RR [Rural Route]

SS [Suburban Service]

MR [Mobile Route]

PR [Poste Restante]

IM [Itineraire Motorise]

CP [Case Postale] o Site o Comp [Compartment] o Delivery Installation Type:

STN [Station]

LCD [Letter Carrier Depot]

RPO [Retail Postal Outlet].

PO [Post Office]

BDP [Bureau De Poste]

CC [Concession Commerciale]

CSP [Comptoir Service Postal]

CDO [Commercial Dealership Outlet]

CMC [Community Mail Centre]

CPC [Centre Postal Communautaire]



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PDF [Poste De Facteurs]

SUCC [Succursale] This change will be implemented for all new ownership/mailing address changes keyed subsequent to that date. Existing free-format mailing addresses will be converted over time to these new fixed mailing address fields. We implemented a new procedure effective July 28, 2006. The local assessment areas can now convert mailing addresses from the free-format to fixed mailing address fields without generating weekly/monthly/RC900 Data Advice activity. Data Advice emulates ownership sets by pairing owners having the same owner Group ID, contiguous Owner Sequence Numbers and the same mailing address. Effective October 2, 2006 this algorithm sorts the following valueBC fields in sequence to pair two owners on one folio:

o Owner Group ID o Owner Sequence #

o Mailing address

o Equity code

o Bulk mail code [if present]

o Last name

o First name

o Initial [or middle] name You should NO LONGER find instances where names are not paired and the mailing addresses appear identical. If the mailing address of one of the owners is keyed to the free-format mailing address fields on valueBC and the other owner’s mailing address is keyed to the fixed mailing address fields they are still paired. Names are paired even if an extra space has been keyed differently between the two mailing addresses. When we attempt to pair names where one mailing address is keyed to our fixed mailing address fields and the other is keyed to our free-format mailing address field, the resulting mailing address will be the first one found in the case of Data Advice and the second one found in the case of the RC900. This can result in slight, subtle differences when comparing the two files. In 2008, Quality Assurance audit has looked at these instances and they are greatly reduced; 45,000 records were paired. The instances where names with the same mailing addresses are NOW not paired are:

a difference in postal code. Please bring all instances to your local assessment area’s attention in order for this to be rectified.

a different bulk mail code, or the presence of a bulk mail code on only one of the names .

A different equity code

A USA mailing address with a suite number where one of the two owners’ mailing addresses having Unit/Suite “# XXX” after the street name is completely keyed to the free-format mailing address field and the other owner’s mailing address is keyed to the fixed mailing address fields.

Two owners with similar mailing addresses where one is keyed to the free-format mailing address field and the other owner’s mailing address is keyed to the fixed mailing address fields. The subtle differences make the program unable to automatically conclude that the



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addresses are identical. An example would be where the word ATTENTION is keyed in full to the free-format mailing address field for one name and the ATTN fixed mailing address field is utilized for the other.

If none of the above 5 instances are pertinent then the reason will be either a difference in Owner Group ID or non-contiguous Owner Sequence Numbers. Please bring all instances of owners that you believe should have been paired and were not to your local assessment area’s attention in order for this to be rectified.

Changes made by the area offices to Owner Group IDs or Owner Sequence Numbers on valueBC generate a Data Advice change, but do not change the Mailing Address Change Date.

If two owner names have the same mailing address for a folio yet have different Change Of Address Keyed Dates or Source Codes, this does not preclude them from being paired on Data Advice. The Change of Address Keyed Date and Source Code do not always reflect the actual keyed date when only one name of an owner set is changed. Weekly/Monthly/Year End Data Advice Ownership Records 1001 to 1623 only contain one field for each of these records. When Data Advice pairs owners the Change of Address Keyed Date reported is the most up to date found for the pair. The Source Code and any existing Return Address Code reported are the ones associated with the most current Change of Address Keyed Date. Both Change of Address Keyed Dates and Source Codes do report on the RC900.

4.8.13.1.2 Multiple Owners with Same Mailing Address The following documentation only applies if no Owner Group IDs and/or Owner Sequence # have been assigned to multiple owners with the same mailing address or if the same Owner Group ID has been assigned without specifying Owner Sequence # [See 4.8.13.1.1 above]. Multiple owners with the same mailing address from valueBC may appear to be paired and report randomly on Data Advice. However they actually report paired in the following alphabetical sequence:

1. Owner last name

2. Owner first name

3. Owner middle name [although only middle initial currently reported on Data Advice] A fictitious example follows: John, Jane, Gertrude and Melissa Smith all own one piece of property. They all have the same mailing address: 123 Main Street, Cranbrook BC V1S 2Z9. John and Jane are husband and wife, registered at Land Title and Survey Authority [LTSA] as the first two owners. Gertrude is the grandmother. Melissa is John’s sister. On CAPAS John and Jane were one ownership set; Gertrude and Melissa were the 2nd ownership set. When extracting data from valueBC for Data Advice, we pair and report them in the following alphabetical sequence:

Ownership Records 1001, 1002, 1003 = Gertrude and Jane

Ownership Records 1011, 1012, 1013 = John and Melissa

4.8.13.1.3 Bulk Mail Code Ownership



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valueBC stores bulk mail coded names and addresses in the Bulk Mail Viewer. The name can also be stored on the Name Tab of the Property Viewer. The mailing address can potentially be different in the Name Tab of the Property Viewer from that on the Bulk Mail Viewer. Therefore the following logic is performed when determining which name and address to report for bulk mail code ownership on Data Advice [as well as Rolls and Notices]:

1. If only a bulk mail code exists on the Name Viewer, report both name and mailing address from Bulk Mail Viewer.

2. If name[s] and mailing address exist on the Name Viewer, report name[s] from Name Viewer and mailing address from Bulk Mail Viewer.

4.8.13.2 Ownership Record 0100-0162, #1 In most cases the name/address code is identified as '0' if there is only 1 name present on this record, or as '1' if there are 2 names present on this record. An exception is one owner with a company name longer than 35 characters. In this case the name would continue in columns 89 - 123 in the 'Additional Owner' set and the name/address code would be identified as '1'. Following is a suggestion for differentiating between two owners and a longer company name. Look for the presence of data in the Additional Owner - Surname/Company Field columns 89 to 110 with nothing in the Additional Owner - First Name/Company field columns 111 to 123. The above situation would indicate a company name with 36 to 57 characters.

4.8.13.3 Mailing Address Changes CAPAS mailing addresses were stored in free-form fields apart from the postal code. Therefore all owners’ mailing addresses were placed into the free form address when converted to valueBC in the spring of 2005. The standard format when reporting mailing addresses with unit numbers that are stored in the fixed mailing address fields is 123-456 Main St. The mailing addresses still stored in the free form address will be reported as keyed. Some examples are:

123 – 456 Main Street 123 – 456 Main St 456 Main St Unit 123 456 Main St Apt 123 456 Main St Suite 123 # 123 – 456 Main St We will be data cleansing the free form mailing addresses and moving them into the fixed mailing address fields over the next few years. This data cleansing no longer results in activities generated for monthly/weekly Data Advice and the RC900, effective July 28, 2006.

4.8.13.3.1 Bulk Mail Code Mailing Address Changes CAPAS Bulk Mail Code Mailing Addresses were done en masse by BC Assessment Head Office and were not reported on data advice.



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In valueBC these changes may report on Data Advice. This will occur on every folio associated with a Bulk Mail Code if any of the following situations take place:

o Change in the Bulk Mail Code field

o Addition of a link between a Name and a Bulk Mail Code

o Deletion of a link between a Name and a Bulk Mail Code

However, a change to a Bulk Mail Code’s Mailing Address fields alone will not cause a mailing address change to be reported.

4.8.13.3.2 USA Mailing Address Changes

USA Zip Codes [5-digit occurrences] were being reported in the Canadian postal code field columns 124-129 of Ownership Records 1001, 1011, 1021, 1031, etc. Data Advice was changed effective October 18, 2005 to always report the USA zip codes [both 5 and 9 digit occurrences] in Ownership Records 1002 or 1003, 1012 or 1013, 1022 or 1023, 1032 or 1033, etc directly before USA.

The only exception would be if a user inadvertently keyed the zip code after “USA” in the free-form mailing address on valueBC. This would be a user error and should be brought to the attention of the applicable assessment area for correction.

4.8.13.4 Change of Address Keyed Date The ‘Change of Address Keyed Date’ field reports the date that the owner’s mailing address changes is keyed onto the database by the assessment area. Accompanying it is a source code field which is also keyed by the assessment area. The source code indicates where the change of address originated. See Section 9 for the table of possible codes. The ‘Change of Address Keyed Date’ field is reported on Record 0100 – 0162, #2 & #3 in columns 121-129. The ‘Change of Address Source Code’ is reported on the same records in column 130.

In valueBC, names are stored separately from folios/roll numbers and then “linked” to the applicable folio/roll number. Therefore a folio/roll number that has an existing name linked to it will simply report the Change of Address Keyed Date associated with that name.

In CAPAS, one could often surmise the date that ownership changed by reviewing the Change of Address Keyed Date. This is no longer the case.

4.8.13.4.1 Change of Address Source Code “X” The Change of Address Source Code “X” indicating “cosmetic” changes to mailing addresses was implemented as a BC Assessment Business Rule commencing approximately October 6, 2005. However, due to an oversight, the code translated was inadvertently keyed as “Z”. Any existing instances of Code “Z” you find on your Data Advice files should be interpreted as a cosmetic change. Commencing approximately October 25th, 2005 any mailing addresses keyed after that date that are part of our data cleansing initiatives for mailing addresses should have the correct Change of Address Source Code “X” reported on both Data Advice [on ownership records 1002, 1003, 1012, 1013, 1022, 1023, etc, in column 130] and the RC900 [next to the Change of Address Keyed Date].

4.8.13.5 Returned Notice Code



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The ‘returned notice flag’ indicates which notice[s] has/have been returned to the assessment area as undeliverable. valueBC only records the return of Assessment Notices as code “A” in column 131 of Ownership Records 1002, 1003, 1022, 1023, 1032, 1033, etc. Occasionally up until October 14th, 2005 a code “X” was reported. This was an incorrect translation of the Assessment Notice Returned Field in valueBC being flagged. This was corrected effective October 15th, 2005.

4.8.13.6 Notice Codes The schedule of notice codes determines production of notices [see Section 9].

4.8.13.7 Reference Folio Identification Reference folios are no longer reported on Data Advice in valueBC. Only active folios are reported and reference folios are no longer categorized as active. 4.9 Control Records The control records are automatically supplied (see Section 8). The control records consist of a header record and fourteen trailer records. The header record is used as an identifier and it contains the area and jurisdiction identification, the date the data advice is created, the roll year of the information on the data advice and the Supplementary/Property Assessment Appeal Board cycle number (Revised Including Supplementary/PAAB Changes To Date and Supplementary/PAAB data advice only). The trailer records contain various record counts and actual and taxable value totals. The property class codes are positional on these records. Values are zero filled for property classes with no values. More specifically, the record counts include total numbers of:

• all records except header record

• 0006 & 0007 records - includes all exemption/taxation codes

• 0012, 0019 and 0020 records (BC Transit)

• 0013, 0014 and 0015 records (General)

• 0016, 0017 and 0018 records (School)

• folios for the appropriate jurisdiction on the database

The value totals include:

• current year's actual values

• current year's taxable values by property class, gross and exempt for BC Transit purposes, general,

and school 4.9.1 Run Total Trailer Records – Weekly, Monthly and PARP A trailer record is available for weekly, monthly and PARP data advice that can provide the following counts:



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• total records, (includes the Run Total Trailer Records)

• header records,

• trailer records, (includes the Run Total Trailer Records)

• data records,

• folios reported,

• folios added,

• records for adds, - can no longer be provided in the new data structure

• ownership sets for adds, - no longer reported as it is not applicable in the new data structure

• folios with ownership set updates,

• owner sets with ownership set updates,

• folios with legal description updates,

• folios with sales/conveyance updates,

• folios with coding updates,

• folios with minor taxing jurisdiction updates,

• PID records,

• folios with PID's,

• deleted folio counts by delete folio codes 01-07, plus additional count for all other delete folio

codes (13). It is identified on the data advice as Run Total Trailer Record 1 and 2. A report is automatically produced - RC412. See Reports Section 5 for details. To request this report, indicate by marking with an 'X' in the appropriate box on the Jurisdiction Data Advice Form.

4.9.2 Run Total Trailer Records - Assessment Roll/Supplementary/PAAB/Grant/PILT Roll A number of trailer records are available for assessment roll, supplementary/PAAB and grant/PILT roll data advice that can provide the following counts:

• header records,

• sales/conveyance records,

• fixed legal description records,

• free form legal description records,

• folios with free form legal description,

• valuation records,

• folios with valuation records,



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• minor taxing jurisdiction records,

• folios with minor taxing jurisdiction records,

• BC Transit taxable value records,

• general/municipal taxable values records,

• folios with general/municipal taxable values,

• school/hospital taxable values records,

• folios with school/hospital taxable values,

• PID records,

• folios with PID's,

• ownership records,

• folios with ownership,

• data records,

• trailer records, (includes the Run Total Trailer Records)

• total records, (includes the Run Total Trailer Records)

• ownership sets reported,

• folios with more than 63 owners,

• total folios reported,

unclassified folios,

• reference folios, - not reported as no longer included on data advice

• exempt folios,

• total folios with taxable values,

• supplementary/PAAB folio counts by supplementary/PAAB reason codes 01-59, plus additional

count for all other supplementary/PAAB reason codes (Supplementary/PAAB runs only),

• deleted folio counts by delete folio codes 21-28, plus additional counts for all other delete folio

codes (Supplementary/PAAB runs only),

• value totals. Totals include current year's actual values and current year's taxable values by

property class, gross and exempt for BC Transit purposes, general and school.

They are identified on the data advice as Run Total Trailer Records 3 to 7, 9 and A to H. A report is automatically produced - RC406A. See Reports Section 5 for details. To request these records, indicate by marking with an 'X' in the appropriate box on the Jurisdiction Data Advice Request Form. 4.10 Tourist Accommodation



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The Tourist Accommodation (Assessment Relief) Act - Bill 13, 1988, provides for an exemption of 50% of the assessed value of eligible properties to a maximum of $150,000, less 15% of the amount by which the assessed value exceeds $2,000,000 plus an improvement exemption amount to give the minimum equivalent of the $10,000 Local Government Act property class 4, 5 & 6 exemption that was allowed in previous years.

As an aid to understanding and comparing the Tourist Accommodation exemption as applied to eligible non-strata and strata folios, it is presented as a table which follows.

TOURIST ACCOMMODATION - NON STRATA

SELECTION CRITERIA/PROCESS FOLIO

1. Exemption/Taxation Code 08

2. Property Class 06

3. Land and Improvements X

4. Provides overnight accommodation to guests

X

5. Only coded if Tourist Accommodation Total value is less than $3 million

Program will automatically exclude when Tourist Accommodation exemption is calculated

6. Exemption formula A is ex/tax 08 land + improvements A - minimum [150,000; 50% of A; 150,000 - (15% of A - $2 million)]

7. Exemption applied proportionately to land and improvements

X

8. Calculation of exemption Automatic by program e.g. folio 1.000 Ex/Tax PC Land PC Impr 05 06 22,000 08 06 355,000 06 42,400 Land and improvement Tourist Accommodation exemption: 133,996 16,004



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9. Tourist Accommodation improvement exemption calculated is less than $10,000 for folios with only exempt/tax code 08, property class 06 values.

An exemption of the sum of the calculated Tourist Accommodation exemption and the remaining $10,000 exemption to a maximum of the existing net improvement value for class 6 or a maximum of $10,000 is automatically calculated and applied to the class 6 improvements. (This replaces the original Tourist Accommodation improvement value exemption calculated.)

e.g. folio 2.000

Ex/Tax PC Land PC Impr 08 06 10,000 06 15,000 Land and initial Tourist Accommodation improvement exemption = 5,000 7,500 Replacement Tourist Accommodation improvement exemption = 10,000 (7,500 + 2,500)

10. Tourist Accommodation improvement exemption calculated is less than $10,000 for folios with property classes 4 or 5 and 6 values, and the Local Government Act $10,000 exemption is not used up in classes 4 or 5.

An exemption of the sum of the Tourist Accommodation exemption and the remaining $10,000 exemption to a maximum of the existing net improvement value for class 6 or a maximum of $10,000 is automatically calculated and applied to the class 6 improvements. (This replaces the original Tourist Accommodation improvement value exemption calculated.)

e.g. folio 3.000

Ex/Tax PC Land PC Impr 05 04 5,000 05 05 3,000 08 06 100,000 06 16,000 Land and initial Tourist Accommodation improvement exemption = 50,000 8,000 Replacement Tourist Accommodation improvement exemption = 10,000 (8,000 + 2,000)



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e.g. folio 4.000 Ex/Tax PC Land PC Impr 00 06 4,200 05 06 22,000 08 06 355,000 06 16,800 Land and initial improvement Tourist Accommodation exemption: 143,222 6,778 Replacement Tourist Accommodation improvement exemption = 10,000 (6,778 + 2,222) e.g. folio 5.000 Ex/Tax PC Land PC Impr 00 06 2,590,000 05 06 7,500 08 06 880,000 06 2,500 Business/Other improvement exemption: 7,500 Land and initial improvement Tourist Accommodation exemption: 149,575 425 Replacement Tourist Accommodation improvement exemption = 2,500 (475 + 2,025)

TOURIST ACCOMMODATION - STRATA

SELECTION CRITERIA/PROCESS FOLIO

1. Exemption/Taxation Code 08 & 94

2. Property Class 06

3. Land and Improvements X

4. Provides overnight accommodation to guests

X



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5. Only coded if Tourist Accommodation Total value is less than $3 million

X

6. Exemption formula B is exemption C is minimum [150,000 – (15% of E - $2 million) 50% of E] D is assessed value of eligible strata lot E is total assessed value of all eligible strata lots in strata plan B = C x (D , E)

7. Exemption applied proportionately to land and improvements

X

8. Calculation of exemption Lists of eligible strata folios, identified by the assessment areas, are provided to Standards Division in Head Office. Calculations of the net strata values are then performed and returned to the areas for input to the database on exempt/tax codes 08 (net strata values) and 94 (strata exemption values). No other automatic Tourist Accommodation will be done except as noted below in 9 & 10.



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9. Tourist Accommodation improvement exemption calculated is less than $10,000 for folios with only exempt/tax code 08 and exempt tax code 94, property class 06 values.

An additional improvement exemption will automatically be calculated. This exemption will consist of the difference between the Tourist Accommodation improvement exemption and the net improvement value to a maximum of $10,000. This improvement exemption will be added to the Tourist Accommodation improvement exemption on exempt/tax code 94. The improvement value on exempt/tax code 08 will thus be reduced by the additional exemption amount. e.g. folio 2.000

Ex/Tax PC Land PC Impr 08 06 10,000 06 9,200 94 06 10,000 06 2,200 After additional automatic Tourist Accommodation exemption calculation: 08 06 10,000 06 1,400 94 06 10,000 06 10,000



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10. Tourist Accommodation improvement exemption calculated is less than $10,000 for folios with property classes 4 or 5 and 6 values, and the Local Government Act $10,000 exemption is not used up in classes 4 or 5.

An additional improvement exemption will automatically be calculated. This exemption will consist of the difference between the Tourist Accommodation improvement exemption and the remaining $10,000 to a maximum of the existing net improvement value for exempt/tax 08, class 06 or a maximum of $10,000. This improvement exemption will be added to the Tourist Accommodation improvement exemption on exempt/tax code 94. The improvement value on exempt/tax code 08 will thus be reduced by the additional exemption amount.

e.g. folio 4.000

Ex/Tax PC Land PC Impr 05 04 2,000 05 05 4,000 08 06 11,000 06 7,600 94 06 10,000 06 2,200 After additional automatic Tourist Accommodation exemption calculation: 05 04 2,000 05 05 4,000 08 06 11,000 06 3,600 94 06 10,000 06 6,200

4.11 Railway Adjustments Bill 55/95 - Miscellaneous Statutes Amendment Act (No. 3) provides for 1997 (and subsequent taxation years) taxable value adjustments for ALL tax bases - General Municipal/Taxation Act/Hospital and School. The adjustment factors are specified to a jurisdiction level. The factors assigned by the Ministry of Finance are identified in BC Regulations 324/96 and 328/96. The specific factors for a municipal or rural jurisdiction are detailed on INFORMATION PAGE 2 of the applicable 1997 Completed and subsequent assessment rolls. BC Rail, although not taxable, does pay grants-in-lieu of taxes and is entitled to the same adjustment factors applied to the actual value of taxable properties. They are also listed in the Railway Ex/Tax Code Adjustment Factors Table - see Section 9. Eight exempt/tax codes exist to accommodate these value adjustments:

• 24 - Railways bridges

• 25 - Railway track

• 26 - Railway right-of-way land



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• 28 - Railway safe operating right-of-way land

• 60 - BC Rail railway bridges

• 69 - BC Rail railway track

• 70 - BC Rail railway right-of-way land

• 77 - BC Rail safe operating right-of-way land

The adjusted General Municipal/Taxation Act values are reported in the Gross value field on Record 0013 for property class 2. The adjusted School values are reported in the Gross value field on Record 0016 for property class 2. For Hospital purposes there are two steps to determine the tax base. See Section 4.8.10.3 for details.


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