Property taxes in rural areas

If your property is not located in a city, town, district or village, it is in a rural area. When you own property or lease Crown land in a rural area, you'll receive your property tax notice from the province's Surveyor of Taxes Office every June. You pay your property taxes to the province.

The province collects taxes for the services they provide (for example, school and policing) and on behalf of other organizations to raise funds for their services. Some of the organizations the province collects taxes on behalf of are:

• Regional Districts 
• Regional Hospital Districts
• Improvement Districts 
• Islands Trust 
• University Endowment Lands 

Each of these organizations informs the province about the budget they require to provide services for the year. The Surveyor of Taxes then determines the tax rates needed to raise the funds to pay for each service. For tax rate information, see:

• 2024 Rural tax rates (xls, 1.07MB)

School and police taxes

All property owners share the cost of providing education and policing in the province. If you own property, you are required to pay school tax and police tax for each property you own, unless the property qualifies for a school tax exemption or credit.

Exemptions

You do not pay property taxes if you own a property that is exempt from property taxation, such as a:

• Place of public worship
• Private school
• Non-profit residence for the elderly
• Sewage treatment plant
• Recreational camp that is owned or occupied by a registered charity

You need to notify BC Assessment if you:

• Acquire a property and are entitled to a property tax exemption, or
• Start to use your property in a way that qualifies for a property tax exemption 

The exemption will become effective in the tax year following the year you acquired or changed the use of the property. You will be responsible for ensuring the property taxes are paid for the current year. 

Exemptions for First Nations

Budget 2025 proposes, effective for the 2026 tax year, an exemption from annual rural property tax for eligible properties when used by First Nations for cultural or community purposes only, or are assessed as having no present use. An eligible property includes Crown land that is occupied exclusively by one or more First Nations, or a property that was transferred (or purchased with funds provided by the government) for the purpose of reconciliation from the government or a government organization to:

• One or more First Nations where the property is owned or held exclusively by the First Nations
• An eligible corporation holding the property exclusively by the eligible corporation
• A person that holds the property in trust for the sole benefit of First Nations
• A prescribed society or prescribed not-for-profit corporation where the property is owned or held exclusively by the prescribed society or not-for-profit organization

Budget 2025 also proposes, effective for the 2026 tax year, lands and improvements in rural areas within a treaty designated foreshore area that are owned or held by Modern Treaty First Nations or their public institutions will be exempt from property taxes.