Property taxes on provincial crown land

Last updated: July 17, 2023

If you occupy provincial Crown land in a rural area, you 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, licence, permit, right of way or easement.

You'll 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.

 Start of tenure

When you acquire a new tenure, you will not be sent a a property tax notice until the following calendar year. If you were granted an agricultural lease, you must apply to BC Assessment before October 31 to have the property classified as a farm for the following tax year.

If you acquired a tenure by way of an assignment, you assume 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 are responsible for any balance owing.

 End of tenure

Your tenure may end when:

• Your tenure expires
• You cancel your tenure and receive written confirmation by December 31 from Ministry of Forests
• You abandon the property

When your tenure ends, you must notify:

• Ministry of Forest
• BC Assessment

Note: If you cancel your tenure, you must receive written confirmation of the cancellation from the Ministry of Forests by December 31 or you will be responsible for paying next year's property taxes.

When your tenure ends, you are responsible for paying the full amount of property taxes for the year regardless of when your tenure ended during the year. Any unpaid taxes remain your responsibility to pay and late payment penalties and interest may apply.

If you no longer lease a property and you are still receiving a property tax notice, contact the Ministry of Forests to remove your tax liability for the property.