School Tax

School tax is one of the services you are charged for on your annual property tax notice. The tax isn't based on whether you or your family use the public or private school system. The education system benefits all B.C. residents including people without children in school. You pay school tax to share in the cost of providing education in B.C.

If your property is located within a municipality, you pay school tax to your municipal office. If your property is in a rural area, you pay school tax to the province’s Surveyor of Taxes.

School tax is charged on every property in B.C. unless the property qualifies for an exemption.

Tax Rates

Each year the province sets the residential school tax rate for each school district and is based equally on:

  1. The total number of residences in the district
  2. The total residential assessed value in the district

Generally, these rates decrease so that average provincial revenue per home only increases by B.C.'s Consumer Price Index rate of inflation.

Each year the Province sets the school tax rate for each non-residential property class. Generally, these rates decrease each year as average values within a property class rise faster than inflation.

Additional School Tax Rate

If you own a high value residential property, you may also have to pay the additional school tax rate

BC Assessment determines if the additional school tax rate applies to your property. If you believe your property should be exempt from the additional school tax rate, contact BC Assessment to discuss your concerns.