Property taxes on provincial crown land
If you occupy provincial Crown land in a rural area, you need to pay property taxes in addition to the rental fee you pay to use the land. Paying the property taxes is a condition of your Crown land lease, license, permit, right of way or easement.
You will receive your property tax notice from the province. The province does not have the authority to prorate your property taxes based on when your tenure starts or ends. You pay your property taxes to the province.
When you acquire a new tenure, you won't be billed for property taxes until the following calendar year. If you were given an agricultural lease, you must apply to BC Assessment before October 31 to have the property classified as a farm for the next tax year.
If you acquired your tenure by way of an assignment, you assumed responsibility for all unpaid property taxes. Before agreeing to an assignment, make sure you ask about the status of the property tax account, as you will be responsible for the balance owing.
Your tenure may end when:
- Your tenure expires
- You cancel your tenure and receive written confirmation from Ministry of Forests, Lands and Natural Resource Operations
- You abandon the property
When your tenure ends, you are responsible for paying the full amount of property taxes due for the year regardless of when your tenure ended. Any unpaid taxes from your tenure will remain your responsibility to pay.
Note: If you cancel your tenure, you must receive written confirmation of the cancellation from the Ministry of Forests, Lands and Natural Resource Operations by December 31 or you will be responsible for paying next year's property taxes.
If you no longer lease a property and you are still receiving a property tax notice, you need to contact the Ministry of Forests, Lands and Natural Resource Operations to remove your tax liability for the property.