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| B.C. Reg. 236/2017 O.C. 543/2017 | Deposited December 12, 2017 |
Link to consolidated regulation (PDF)
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Assessment Act
Restricted-Use Property Valuation Regulation
[Last amended December 11, 2023 by B.C. Reg. 272/2023]
Part 1 — Interpretation and Application
Definitions
"Act" means the Assessment Act;
"adjustment factor", in relation to a property class, means the percentage change from the previous taxation year to the taxation year for which the assessment roll is completed, in the total actual value of all the property that is
(a) within that property class, and
(b) located within the same municipality or rural area, as applicable;
"berth improvement" means an improvement that is part of a single berth or double berth and that is used for the purposes of, or for purposes ancillary to or in conjunction with, the loading or unloading of vehicles and passengers onto or from a vessel, including the following:
(i) components of an operating system for a ramp;
(i) located in land covered by water, or
(ii) supporting wharves or piers;
"double berth" means a berth in which vehicles and passengers may be loaded onto or unloaded from a vessel from 2 levels;
"NAV CANADA" means the corporation incorporated on May 26, 1995, under Part II of the Canada Corporations Act as NAV CANADA;
"single berth" means a berth in which vehicles and passengers may be loaded onto or unloaded from a vessel from only one level.
[am. B.C. Reg. 267/2019, s. 2.]
Interpretation of Schedule
2 In Schedule 1 or Schedule 2, as applicable,
(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2024 taxation year, as at December 31, 2023, and
(b) the facility names set out in Column 5 of the Schedule are listed for ease of reference only and do not affect the designation by assessment roll number.
[am. B.C. Regs. 264/2018, s. 1; 267/2019, s. 3; 290/2020, s. 1; 318/2021, s. 1; 234/2022, s. 1; 272/2023, s. 1.]
Eligible persons
3 The following persons are prescribed for the purposes of the definition of "eligible person" in section 20.5 (1) of the Act:
(a) British Columbia Ferry Services Inc.;
[en. B.C. Reg. 267/2019, s. 4.]
Designated restricted-use property and actual value for 2024 taxation year
4 (1) The property identified by the assessment roll numbers listed in Column 1 of Schedule 1 or Schedule 2, as applicable, is designated for the purposes of section 20.5 [special valuation rules for restricted-use property] of the Act.
(2) The actual value of designated restricted-use property listed in Column 1 of the Schedule is, for the 2024 taxation year, the amount set out opposite in Column 2 of that Schedule.
(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 of the Schedule is, for the 2024 taxation year, the amount set out opposite in Column 3 or 4, as applicable, of that Schedule.
[am. B.C. Regs. 264/2018, s. 2; 267/2019, s. 5; 290/2020, s. 2; 318/2021, s. 2; 234/2022, s. 2; 272/2023, s. 2.]
Part 2 — Designated Restricted-Use Properties
Division 1 — British Columbia Ferry Services Inc.
Actual value for taxation years subsequent to 2024 — British Columbia Ferry Services Inc.
5 For a taxation year subsequent to the 2024 taxation year, the actual value of a designated restricted-use property used by British Columbia Ferry Services Inc. is the amount equal to the total of the following:
(a) the actual value of the land that is part of the designated restricted-use property, determined in accordance with section 6;
(b) the actual value of the improvements, or parts of them, that are part of the designated restricted-use property, determined in accordance with section 7.
[en. B.C. Reg. 267/2019, s. 7; am. B.C. Regs. 290/2020, s. 2; 318/2021, s. 3; 234/2022, s. 3; 272/2023, s. 3.]
How to calculate the actual value of land — British Columbia Ferry Services Inc.
6 For a taxation year, the actual value of land that is part of a restricted-use property referred to in section 5 is one of the following amounts, as applicable:
(a) if, for the taxation year, the area of the land is smaller than the area of land that was part of the restricted-use property when the property was designated for the previous taxation year, the amount determined in accordance with the following formula:
| actual value = |  | current area previous area | × PAV |  | × adjustment factor |
| where | |||
| current area | = | the area of the land that is part of the designated restricted-use property for the taxation year; | |
| previous area | = | the area of land that was part of the restricted-use property when the property was designated for the previous taxation year; | |
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
(b) in any other case, the amount determined in accordance with the following formula:
actual value = (PAV × adjustment factor) + new land value
| where | |||
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
| new land value | = | the actual value, determined for the taxation year, in accordance with the Act, of the land that is part of the designated restricted-use property for the taxation year but that was not part of the restricted-use property when the property was designated for the previous taxation year. | |
[en. B.C. Reg. 267/2019, s. 7.]
How to calculate the actual value of improvements — British Columbia Ferry Services Inc.
7 (1) For a taxation year, the actual value of the improvements or parts of the improvements that are part of a restricted-use property referred to in section 5 is the amount determined in accordance with the following formula:
| actual value | = |  | | PAV continuing | − | PAV former | − depreciation | | × | adjustment factor |  | + | new improvement value |
| where | |||
| PAV continuing | = | subject to subsection (4), the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year and that continue to be part of the designated restricted-use property for the taxation year; | |
| PAV former | = | the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year but that are not part of the designated restricted-use property for the taxation year; | |
| depreciation | = | the amount determined for the taxation year, in accordance with subsections (2) and (3), in relation to the designated restricted-use property; | |
| adjustment factor | = | the adjustment factor for the property class in which all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year are classified for the taxation year; | |
| new improvement value | = | subject to subsection (4), the actual value, determined in accordance with the Act, for the taxation year, of all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year but that were not part of the restricted-use property when it was designated for the previous taxation year. | |
(2) For the purposes of applying the formula set out in subsection (1), depreciation for a taxation year is, in relation to a designated restricted-use property, the total of all amounts each of which is an amount of depreciation applicable to an improvement or part of an improvement that is part of the designated restricted-use property, determined as follows:
(a) in the case of a berth improvement or part of a berth improvement, the amount that is equal to 3% of the replacement cost of the improvement or part;
(b) in the case of any other improvement or part of an improvement, the amount of depreciation, if any, determined by the assessor under section 19 (3) of the Act.
(3) Despite subsection (2) (a), the maximum amount of depreciation applicable to a berth improvement or part of a berth improvement for a taxation year is the amount that is equal to 60% of the replacement cost of the improvement or part.
(4) For the purposes of applying the formula set out in subsection (1) for the first taxation year following the completion of construction of a new single berth or double berth that is part of a designated restricted-use property referred to in section 5,
(a) the item in the formula described as PAV continuing must be reduced by the actual value, determined for the previous taxation year, of the berth improvements or parts of the berth improvements forming part of the new berth, and
(b) the item in the formula described as new improvement value must include the following amount, as applicable, as if none of the berth improvements or parts of the berth improvements forming part of the new berth had been part of the restricted-use property when it was designated for the previous taxation year:
(i) in the case of a single berth, $640 000;
(ii) in the case of a double berth, $2 700 000.
[en. B.C. Reg. 267/2019, s. 7; am. B.C. Reg. 290/2020, s. 4.]
Actual value for taxation years subsequent to 2024 — NAV CANADA
8 For a taxation year subsequent to the 2024 taxation year, the actual value of a designated restricted-use property used by NAV CANADA is the amount equal to the total of the following:
(a) the actual value of the land that is part of the designated restricted-use property, determined in accordance with section 9;
(b) the actual value of the improvements, or parts of them, that are part of the designated restricted-use property, determined in accordance with section 10.
[en. B.C. Reg. 290/2020, s. 5; am. B.C. Regs. 318/2021, s. 3; 234/2022, s. 3; 272/2023, s. 3.]
How to calculate the actual value of land — NAV CANADA
9 For a taxation year, the actual value of land that is part of a restricted-use property referred to in section 8 is one of the following amounts, as applicable:
(a) if, for the taxation year, the area of the land is smaller than the area of land that was part of the restricted-use property when the property was designated for the previous taxation year, the amount determined in accordance with the following formula:
| actual value = | | current area previous area | × PAV | | × adjustment factor |
| where | |||
| current area | = | the area of the land that is part of the designated restricted-use property for the taxation year; | |
| previous area | = | the area of land that was part of the restricted-use property when the property was designated for the previous taxation year; | |
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
(b) in any other case, the amount determined in accordance with the following formula:
actual value = (PAV × adjustment factor) + new land value
| where | |||
| PAV | = | the actual value, as set out on the assessment roll for the previous taxation year, of the area of land that was part of the restricted-use property when the property was designated for that previous taxation year; | |
| adjustment factor | = | the adjustment factor for the property class in which the land that is part of the designated restricted-use property for the taxation year is classified for that taxation year; | |
| new land value | = | the actual value, determined for the taxation year, in accordance with the Act, of the land that is part of the designated restricted-use property for the taxation year but that was not part of the restricted-use property when the property was designated for the previous taxation year. | |
[en. B.C. Reg. 290/2020, s. 5.]
How to calculate the actual value of improvements — NAV CANADA
10 (1) For a taxation year, the actual value of the improvements or parts of the improvements that are part of a restricted-use property referred to in section 8 is the amount determined in accordance with the following formula:
| actual value | × | | | PAV continuing | − | PAV former | − depreciation | | × | adjustment factor | | + | new improvement value |
| where | |||
| PAV continuing | = | the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year and that continue to be part of the designated restricted-use property for the taxation year; | |
| PAV former | = | the actual value, determined for the previous taxation year, of all of the improvements, or parts of them, that were part of the restricted-use property when the property was designated for that previous taxation year but that are not part of the designated restricted-use property for the taxation year; | |
| depreciation | = | the amount determined for the taxation year, in accordance with subsection (2), in relation to the designated restricted-use property; | |
| adjustment factor | = | the adjustment factor for the property class in which all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year are classified for the taxation year; | |
| new improvement value | = | the actual value, determined in accordance with the Act, for the taxation year, of all of the improvements, or parts of them, that are part of the designated restricted-use property for the taxation year but that were not part of the restricted-use property when it was designated for the previous taxation year. | |
(2) For the purposes of applying the formula set out in subsection (1), depreciation for a taxation year is, in relation to a designated restricted-use property, the total of all amounts each of which is an amount of depreciation applicable to an improvement or part of an improvement that is part of the designated restricted use property, determined by the assessor under section 19 (3) of the Act.
[en. B.C. Reg. 290/2020, s. 5.]
[en. B.C. Reg. 272/2023, s. 4.]
(British Columbia Ferry Services Inc.)
Assessment Roll Designations and
Actual Value for the 2024 Taxation Year
| Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2024 Taxation Year | Column 3 Land Value for 2024 Taxation Year | Column 4 Improvement Value for 2024 Taxation Year | Column 5 Facility Name |
| 1 | 01-302-311834001 | $1 745 000 | $1 294 000 | $451 000 | Brentwood Bay Terminal |
| 2 | 01-332-21400001 | $885 800 | $865 000 | $20 800 | Quonset Hut in Works Yard |
| 3 | 01-332-21452010 | $58 814 000 | $29 456 000 | $29 358 000 | Swartz Bay Terminal |
| 4 | 01-764-08630020 | $210 000 | $210 000 | $0 | Vacant Land (Otter Bay Pender Terminal) |
| 5 | 01-764-01049030 | $404 200 | $360 000 | $44 200 | Vesuvius (Upland) Salt Spring Terminal |
| 6 | 01-764-12999239 | $1 107 000 | $314 000 | $793 000 | Lyall Harbour Saturna Terminal |
| 7 | 01-764-01800168 | $1 037 000 | $587 000 | $450 000 | Vesuvius Salt Spring Terminal |
| 8 | 01-764-02061001 | $1 927 000 | $1 415 000 | $512 000 | Sturdies Bay Galiano Terminal |
| 9 | 01-764-13039014 | $2 215 000 | $1 708 000 | $507 000 | Otter Bay Pender Terminal |
| 10 | 01-764-01800485 | $2 347 000 | $1 720 000 | $627 000 | Fulford Salt Spring Terminal |
| 11 | 01-764-05162064 | $3 726 000 | $2 622 000 | $1 104 000 | Village Bay Mayne Terminal |
| 12 | 01-764-00877005 | $4 852 000 | $3 571 000 | $1 281 000 | Long Harbour Salt Spring Terminal |
| 13 | 04-250-84746001 | $1 946 000 | $1 506 000 | $440 000 | Nanaimo Terminal |
| 14 | 04-250-16182640 | $21 610 000 | $9 764 000 | $11 846 000 | Duke Point Terminal |
| 15 | 04-250-89058000 | $30 276 000 | $13 253 000 | $17 023 000 | Departure Bay Terminal |
| 16 | 04-315-13978000 | $707 000 | $483 000 | $224 000 | Crofton Terminal |
| 17 | 04-315-17994000 | $703 000 | $400 000 | $303 000 | Chemainus Terminal |
| 18 | 04-765-04586001 | $4 300 | $4 300 | $0 | Vacant Land (Preedy Harbour Thetis Island) |
| 19 | 04-765-04587001 | $5 000 | $5 000 | $0 | Vacant Land (Telegraph Harbour Penelakut Island) |
| 20 | 04-765-18464011 | $8 000 | $8 000 | $0 | Vacant Land (Mill Bay) |
| 21 | 04-765-04586000 | $837 000 | $333 000 | $0 | Thetis Island Terminal |
| 22 | 04-765-04587000 | $675 000 | $412 000 | $263 000 | Kuper Island Terminal |
| 23 | 04-765-18464010 | $933 000 | $515 000 | $418 000 | Mill Bay Terminal |
| 24 | 04-768-13919141 | $16 100 | $16 100 | $0 | Vacant Land (Descanso Bay Gabriola Island) |
| 25 | 04-768-13919140 | $847 000 | $474 000 | $373 000 | Gabriola Island Terminal |
| 26 | 06-330-3906200 | $1 830 000 | $654 000 | $1 176 000 | Westview Powell River Terminal |
| 27 | 06-334-02600000 | $1 953 000 | $743 000 | $1 210 000 | Bear Cove Port Hardy Terminal |
| 28 | 06-336-08751002 | $1 977 000 | $1 409 000 | $568 000 | Campbell River Terminal |
| 29 | 06-502-00150100 | $1 028 000 | $257 000 | $771 000 | Alert Bay (JUR 502) Terminal |
| 30 | 06-563-02025000 | $1 114 000 | $199 000 | $915 000 | Port McNeill Terminal |
| 31 | 06-747-27150101 | $9 700 | $9 700 | $0 | Vacant Land (Saltery Bay) |
| 32 | 06-747-18951551 | $875 000 | $347 000 | $528 000 | Blubber Bay Texada Island Terminal |
| 33 | 06-747-27150100 | $2 480 000 | $1 259 000 | $1 221 000 | Saltery Bay Terminal |
| 34 | 06-771-27113951 | $5 000 | $5 000 | $0 | Vacant Land (Baynes Sound Denman Island) |
| 35 | 06-771-27113956 | $18 300 | $18 300 | $0 | Vacant Land (Buckley Bay) |
| 36 | 06-771-27113953 | $95 100 | $95 100 | $0 | Vacant Land (Buckley Bay) |
| 37 | 06-771-27113150 | $1 009 000 | $342 000 | $667 000 | Denman Island East Terminal |
| 38 | 06-771-27110150 | $993 000 | $342 000 | $651 000 | Hornby Island Terminal |
| 39 | 06-771-27113950 | $2 558 000 | $546 000 | $2 012 000 | Denman Island West Terminal |
| 40 | 06-771-27113955 | $2 720 000 | $579 000 | $2 141 000 | Buckley Bay Terminal |
| 41 | 06-771-27116150 | $5 594 000 | $2 630 000 | $2 964 000 | Little River Comox Terminal |
| 42 | 06-772-27388111 | $18 500 | $18 500 | $0 | Vacant Land (Quathiaski Cove Quadra Island) |
| 43 | 06-772-27388101 | $716 000 | $427 000 | $289 000 | Heriot Bay Quadra Island Terminal |
| 44 | 06-772-27388090 | $1 275 000 | $666 000 | $609 000 | Whaletown Cortes Island Terminal |
| 45 | 06-772-27388110 | $2 206 000 | $1 137 000 | $1 069 000 | Quathiaski Cove - Quadra Island Terminal |
| 46 | 06-772-16555050 | $4 803 000 | $352 000 | $4 451 000 | Lay-by berth — Quadra Island |
| 47 | 06-785-27250701 | $2 600 | $2 600 | $0 | Vacant Land (Sointula Malcolm Island) |
| 48 | 06-785-14868501 | $5 900 | $5 900 | $0 | Vacant Land (Alert Bay Cormorant Island) |
| 49 | 06-785-27250700 | $1 060 600 | $47 600 | $1 013 000 | Sointula Malcolm Island Terminal |
| 50 | 06-785-27257150 | $811 900 | $25 900 | $786 000 | Sointula Terminal |
| 51 | 06-785-14868500 | $3 041 300 | $80 300 | $2 961 000 | Alert Bay (JUR 785) Terminal |
| 52 | 08-321-06719400 | $1 116 000 | $624 000 | $492 000 | Snug Cove Terminal |
| 53 | 08-328-010577002000 | $6 621 000 | $4 022 000 | $2 599 000 | Horseshoe Bay Terminal — Office |
| 54 | 08-328-010302100000 | $1 282 000 | $1 282 000 | $0 | Vacant Land (Horseshoe Bay) |
| 55 | 08-328-010302110000 | $48 500 | $48 500 | $0 | Vacant Land (Horseshoe Bay) |
| 56 | 08-328-010302115000 | $57 700 | $57 700 | $0 | Vacant Land (Horseshoe Bay) |
| 57 | 08-328-010302120000 | $479 000 | $479 000 | $0 | Vacant Land (Horseshoe Bay) |
| 58 | 08-328-010302125000 | $66 800 | $66 800 | $0 | Vacant Land (Horseshoe Bay) |
| 59 | 08-328-010302130000 | $7 500 | $7 500 | $0 | Vacant Land (Horseshoe Bay) |
| 60 | 08-328-010302135000 | $239 000 | $239 000 | $0 | Vacant Land (Horseshoe Bay) |
| 61 | 08-328-010302140000 | $29 800 | $29 800 | $0 | Vacant Land (Horseshoe Bay) |
| 62 | 08-328-010577001000 | $43 856 000 | $20 710 000 | $23 146 000 | Horseshoe Bay Terminal |
| 63 | 08-328-010577005000 | $31 800 | $31 800 | $0 | Vacant Land (Horseshoe Bay) |
| 64 | 08-328-010577006000 | $7 500 | $7 500 | $0 | Vacant Land (Horseshoe Bay) |
| 65 | 08-328-010577013000 | $13 300 | $13 300 | $0 | Vacant Land (Horseshoe Bay) |
| 66 | 08-328-010583006000 | $3 014 000 | $3 014 000 | $0 | Vacant Land (Horseshoe Bay) |
| 67 | 08-328-030092004005 | $64 700 | $64 700 | $0 | Vacant Land (Horseshoe Bay) |
| 68 | 08-328-030093010000 | $611 000 | $611 000 | $0 | Vacant Land (Horseshoe Bay) |
| 69 | 08-328-270008001000 | $19 800 | $19 800 | $0 | Vacant Land (Horseshoe Bay) |
| 70 | 08-328-270008002000 | $211 000 | $211 000 | $0 | Vacant Land (Horseshoe Bay) |
| 71 | 08-328-270008003000 | $144 000 | $144 000 | $0 | Vacant Land (Horseshoe Bay) |
| 72 | 08-328-270008015000 | $104 000 | $104 000 | $0 | Vacant Land (Horseshoe Bay) |
| 73 | 08-328-270008016000 | $48 200 | $48 200 | $0 | Vacant Land (Horseshoe Bay) |
| 74 | 08-328-270008017000 | $17 500 | $17 500 | $0 | Vacant Land (Horseshoe Bay) |
| 75 | 08-328-270008018000 | $18 600 | $18 600 | $0 | Vacant Land (Horseshoe Bay) |
| 76 | 08-328-270008020000 | $1 468 000 | $1 468 000 | $0 | Vacant Land (Horseshoe Bay) |
| 77 | 08-746-06606105 | $3 800 | $3 800 | $0 | Vacant Land (Earls Cove) |
| 78 | 08-746-06606077 | $51 400 | $51 400 | $0 | Vacant Land (Earls Cove) |
| 79 | 08-746-06873200 | $465 000 | $247 000 | $218 000 | Langdale Terminal |
| 80 | 08-746-06606000 | $1 114 000 | $690 000 | $424 000 | Earls Cove Terminal |
| 81 | 08-746-03717005 | $1 615 000 | $1 615 000 | $0 | Vacant Land (Langdale Terminal) |
| 82 | 08-746-06873100 | $7 834 000 | $2 241 000 | $5 593 000 | Langdale Terminal |
| 83 | 11-306-D410015000 | $139 119 000 | $60 777 000 | $78 342 000 | Tsawwassen Terminal |
| 84 | 24-749-03825750 | $1 318 600 | $3 600 | $1 315 000 | Ocean Falls Terminal |
| 85 | 24-749-08000259 | $1 000 | $1 000 | $0 | Vacant Land (Shearwater Denny Island) |
| 86 | 24-749-08000314 | $1 000 | $1 000 | $0 | Vacant Land (Bella Bella Terminal) |
| 87 | 24-749-08000874 | $1 000 | $1 000 | $0 | Vacant Land (McLoughlin Bay) |
| 88 | 24-749-08000316 | $1 000 | $1 000 | $0 | Vacant Land (Kliksoatli Harbour Denny Island) |
| 89 | 24-749-03852100 | $380 700 | $700 | $380 000 | Shearwater Terminal |
| 90 | 24-749-08000226 | $731 700 | $700 | $731 000 | McLoughlin Bay Bella Bella Terminal |
| 91 | 24-749-04002300 | $810 700 | $700 | $810 000 | Bella Coola Terminal |
| 92 | 25-227-9000022000 | $1 234 000 | $980 000 | $254 000 | Prince Rupert Terminal |
| 93 | 25-227-9000024300 | $404 000 | $404 000 | $0 | Vacant Land (Prince Rupert Terminal) |
| 94 | 25-227-9000024100 | $1 850 000 | $661 000 | $1 189 000 | Prince Rupert Terminal |
| 95 | 25-529-03122855 | $15 300 | $15 300 | $0 | Vacant Land (Skidegate Inlet) |
| 96 | 25-529-03122600 | $156 500 | $23 500 | $133 000 | Kwuna Skidegate QCI Terminal |
| 97 | 25-529-03122850 | $510 900 | $89 900 | $421 000 | Skidegate QCI Terminal |
| 98 | 25-780-03808000 | $266 300 | $27 300 | $239 000 | Old Klemtu Terminal |
| 99 | 25-780-00244100 | $2 723 000 | $103 000 | $2 620 000 | New Klemtu Terminal |
| 100 | 25-750-03478150 | $56 900 | $1 800 | $55 100 | Alliford Bay QCI Terminal (PC01) |
| 101 | 25-750-03478150 | $665 200 | $18 200 | $647 000 | Alliford Bay QCI Terminal (PC06) |
[en. B.C. Reg. 272/2023, s. 4.]
(NAV CANADA)
Assessment Roll Designations and
Actual Value for the 2024 Taxation Year
| Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2024 Taxation Year | Column 3 Land Value for 2024 Taxation Year | Column 4 Improvement Value for 2024 Taxation Year | Column 5 Facility Name |
| 1 | 15-313-9700007240 | $2 500 000 | $225 000 | $2 275 000 | Abbotsford International |
| 2 | 11-306-D074920220 | $4 630 000 | $3 131 000 | $1 499 000 | Boundary Bay |
| 3 | 06-336-08707160 | $2 136 000 | $72 000 | $2 064 000 | Campbell River |
| 4 | 01-234-02101330 | $1 909 500 | $26 500 | $1 883 000 | Capital Inner Harbour |
| 5 | 21-201-03000330 | $266 900 | $36 900 | $230 000 | Castlegar |
| 6 | 22-205-01001080 | $551 400 | $12 400 | $539 000 | Cranbrook |
| 7 | 27-206-000010120 | $70 800 | $800 | $70 000 | Dawson Creek |
| 8 | 27-760-008246080 | $1 440 300 | $70 300 | $1 370 000 | Fort St. John |
| 9 | 19-217-09521001 | $2 673 000 | $399 000 | $2 274 000 | Kelowna |
| 10 | 04-768-02030203 | $750 000 | $145 000 | $605 000 | Nanaimo |
| 11 | 27-255-041805607 | $135 900 | $29 900 | $106 000 | Northern Rockies Regional |
| 12 | 17-222-17050430 | $199 700 | $17 700 | $182 000 | Penticton |
| 13 | 06-334-03001166 | $632 600 | $5 600 | $627 000 | Port Hardy |
| 14 | 26-226-9006300002 | $857 200 | $82 200 | $775 000 | Prince George |
| 15 | 25-478-7000901 | $679 500 | $23 500 | $656 000 | Smithers Airport |
| 16 | 01-332-22000012 | $2 552 000 | $395 000 | $2 157 000 | Victoria International (Capital Saanich North) |
| 17 | 11-320-R136467601 | $10 965 000 | $814 000 | $10 151 000 | YVR |
[Provisions relevant to the enactment of this regulation: Assessment Act, R.S.B.C. 1996, c. 20, s. 20.5.]
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