Bill 10 – 2020: Municipal Affairs and Housing Statutes Amendment Act, 2020

HONOURABLE SELINA ROBINSON
MINISTER OF MUNICIPAL AFFAIRS AND HOUSING

BILL 10 – 2020

MUNICIPAL AFFAIRS AND HOUSING STATUTES AMENDMENT ACT, 2020

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

SECTION 1: [Assessment Authority Act, section 16] amends the dates on which the British Columbia Assessment Authority's fiscal years begin and end.

1 Section 16 (2) of the Assessment Authority Act, R.S.B.C. 1996, c. 21, is repealed and the following substituted:

(a) in the 2020 calendar year, the fiscal year begins on January 1, 2020 and ends on December 31, 2020;

(b) the following fiscal year begins on January 1, 2021 and ends on March 31, 2022;

SECTION 2: [Assessment Authority Act, section 16] establishes a new rule governing the dates on which the British Columbia Assessment Authority's fiscal year begins and ends.

(2) The fiscal year of the authority begins on April 1 in each year and ends on March 31 in the following year.

SECTION 3: [Assessment Authority Act, section 17]

amends the date by which the minister may submit an annual requisition to the British Columbia Assessment Authority;
is consequential to the change made by this Bill to section 16 of the Act.

3 Section 17 (5) is amended by striking out "before December 31" and substituting "before March 31".

SECTION 4: [Community Charter, section 263] amends the maximum fine to which a person may be liable if convicted under the Offence Act for contravening a bylaw.

4 Section 263 (1) (b) of the Community Charter, S.B.C. 2003, c. 26, is amended by striking out "up to $10 000;" and substituting "up to $50 000;".

SECTION 5: [Local Government Act, Division 2 of Part 16] repeals the authority for the Commercial Vehicle Licensing Program.

5 Division 2 of Part 16 of the Local Government Act, R.S.B.C. 2015, c. 1, is repealed.

SECTION 6: [Local Government Act, section 637.2] is consequential to the repeal by this Bill of the authority for the Commercial Vehicle Licensing Program.

6 Section 637.2 is amended by striking out "Division 2 [Licensing of Commercial Vehicles] or" and substituting "Division".

SECTION 7: [Municipalities Enabling and Validating Act (No. 4), sections 12 to 25] enables municipalities to provide property tax exemptions in relation to eligible properties.

7 The Municipalities Enabling and Validating Act (No. 4), S.B.C. 2011, c. 14, is amended by adding the following Part:

Definitions

"base year", in relation to a municipality, means a taxation year specified in an exemption bylaw of the municipality as the base year for that municipality;

"eligible portion", in relation to assessed value or net taxable value, means the sum of the following portions of the value:

"eligible property" has the meaning given to it in section 15 [eligible properties];

"reported net taxable value", in relation to a property and taxation year, means the following value, adjusted, if applicable, under section 17 (2) [adjustments by collector]:

(a) for the purposes of taxation under section 197 (1) (a) [annual property tax bylaw] of the Community Charter or section 373 [annual rating by-law] of the Vancouver Charter, the value reported under section 16 (3) (b) (ii) [reported net taxable value] of this Act for the property and taxation year;

(b) for the purposes of taxation under section 119 [general school tax] of the School Act, the value reported under section 16 (3) (c) (ii) of this Act for the property and taxation year;

"taxation year" has the same meaning as in section 1 (1) of the Assessment Act;

"year-end assessed value", in relation to a property and taxation year, means the assessed value of the property for the taxation year, as shown in the assessment roll as that roll stands on December 31 of the prior taxation year.

Permissive tax exemption – interim business relief

13 (1) A council of a municipality may, by bylaw in accordance with this section, exempt eligible properties in the municipality from taxation under the following provisions, as applicable:

(2) An exemption bylaw for a taxation year must specify for the taxation year, in accordance with the regulations, if applicable, and subsections (3) and (4),

(d) the extent of the exemption, expressed as a percentage of the eligible portion of assessed value.

(b) different from a base year previously specified in an exemption bylaw of the municipality.

(4) An exemption bylaw may specify different percentages under subsection (2) (d) for different areas, properties or kinds of properties.

(b) on or after January 1 and before March 31 of the eligible taxation year, and

(c) after notice of the proposed bylaw has been given in accordance with section 20 (2) [application of Community Charter] or 21 (1) [application of Vancouver Charter], as applicable.

(6) Section 135 (3) [requirements for passing bylaws – delay between third reading and adoption] of the Community Charter does not apply in relation to an exemption bylaw for 2020.

(7) Section 25 (1) [prohibition against assistance to business] of the Community Charter does not apply in relation to an exemption bylaw.

Effect of tax exemption

(a) despite section 197 (2) of the Community Charter, property value tax imposed under section 197 (1) (a) of that Act on the property for the taxation year must be based on the reported net taxable value for the property and taxation year, and

(b) despite sections 374 [levy on net taxable value] and 396 [property tax exemptions] of the Vancouver Charter, a levy imposed under section 373 of that Act on the property for the taxation year must be imposed on the reported net taxable value for the property and taxation year.

(2) Despite the Assessment Act and any other enactment, an exemption under section 13 of this Act must not be

(b) considered as an exemption for the purposes of the Assessment Act or any other enactment other than this Part.

Eligible properties

15 (1) A property in a municipality is eligible for a tax exemption under section 13 for a taxation year if

(a) the property, as shown in the assessment roll as that roll stands on December 31 of the prior taxation year, is classified, in whole or in part, as class 5 or class 6 property for the taxation year,

(b) the property, on December 31 of the prior taxation year, is subject to a commercial lease that obliges the leaseholder to pay an amount of money that varies with the amount of tax imposed on the property for the taxation year under

(c) the land value ratio determined under subsection (2) for the property and taxation year is equal to or greater than the land value ratio threshold set by the municipality under section 13 (2) (b) for the property and taxation year, and

(2) The land value ratio for a property and taxation year is the quotient, expressed as a percentage, of

(a) the year-end assessed value for the taxation year of the land that comprises the property, and

(b) the year-end assessed value for the taxation year of the land and improvements that comprise the property.

(3) A property in a municipality is an outlier for a taxation year if the base change determined under subsection (4) for the property and taxation year is equal to or greater than the base change threshold set by the municipality under section 13 (2) (c) for the property and taxation year.

(4) The base change for a property and taxation year is the amount, expressed as a positive or negative percentage, determined in accordance with the following formula:

Reported net taxable value

(a) a bylaw imposing tax rates under section 198 [assessment averaging and phasing options] of the Community Charter, or

(b) a bylaw levying rates under section 374.4 (2) or (3) [assessment averaging and phasing in by-laws] of the Vancouver Charter.

(2) Subject to the regulations, if a municipality adopts an exemption bylaw for a taxation year,

(a) the municipality must give a copy of the bylaw to the assessment authority as soon as practicable and no later than April 2 of the taxation year, and

(b) the assessment authority must deliver a report in accordance with this section to the municipality by April 15 of the taxation year.

(3) A report under subsection (2) (b) in relation to an exemption bylaw for a taxation year must set out the following for each property exempted by the bylaw:

(i) the extent of the exemption that is specified for the property under section 13 (2) (d) for the taxation year, and

(ii) the eligible portion of the assessed value of the property for the taxation year;

(b) for the purposes of taxation under section 197 (1) (a) of the Community Charter or section 373 of the Vancouver Charter,

(i) the net taxable value for the property and taxation year, as determined under subsection (4) of this section, and

(B) the lesser of the value of the exemption and the eligible portion of the net taxable value referred to in subparagraph (i);

(i) the net taxable value for the property and taxation year, as determined under subsection (5) of this section, and

(B) the lesser of the value of the exemption and the eligible portion of the net taxable value referred to in subparagraph (i).

(4) Subject to the regulations, for the purposes of subsection (3) (b) (i), the net taxable value for a property and taxation year is the following, as applicable:

(a) if an averaging or phasing bylaw applies on March 31 of the taxation year in relation to the property for the taxation year, the difference between the following amounts:

(i) the averaged or phased value of the property for the taxation year, as determined under subsection (6);

(ii) the total value of any tax exemptions, other than an exemption under section 13, that apply in relation to the property for the taxation year for the purposes of taxation under section 197 (1) (a) of the Community Charter or section 373 of the Vancouver Charter, as applicable;

(b) in any other case, the net taxable value for the property and taxation year for the purposes of taxation under section 197 (1) (a) of the Community Charter or section 373 of the Vancouver Charter, as applicable.

(5) Subject to the regulations, for the purposes of subsection (3) (c) (i), the net taxable value for a property and taxation year is the following, as applicable:

(a) if an averaging or phasing bylaw applies on March 31 of the taxation year in relation to the property for the taxation year, the difference between the following amounts:

(i) the averaged or phased value of the property for the taxation year, as determined under subsection (6);

(b) in any other case, the net taxable value for the property and taxation year for the purposes of taxation under section 119 of the School Act.

(6) For the purposes of subsections (4) (a) (i) and (5) (a) (i), the averaged or phased value of a property for a taxation year is the following, as applicable:

(a) in the case of a property in a municipality other than the City of Vancouver, the modified assessed value, determined in accordance with the regulations under section 198 (2) (a) of the Community Charter, of the property for the taxation year;

(b) in the case of a property in the City of Vancouver, the amount determined in accordance with section 374.4 (2) or (3) of the Vancouver Charter, as applicable, for the property and taxation year.

(7) For the purposes of a report under subsection (2) (b) in relation to a taxation year, the following values are to be determined on the basis of the assessment roll for the taxation year as that roll stands on March 31 of the taxation year:

(a) an eligible portion and assessed value referred to in subsection (3) (a) (ii);

(b) the value of a tax exemption, other than an exemption under section 13, referred to in subsection (4) (a) (ii) or (5) (a) (ii) of this section;

(d) a modified assessed value or amount referred to in subsection (6) (a) or (b).

(8) A municipality must make available to the public, on request, a report under subsection (2) (b).

Adjustments to report by collector

17 (1) In this section, "collector", in relation to the City of Vancouver, means the Collector of Taxes under the Vancouver Charter.

(2) Subject to the regulations, the collector must adjust the reported net taxable values for a property and taxation year if

(b) the assessment of the property for the taxation year, as shown on the assessment roll, has changed since March 31 of the taxation year.

(3) For certainty, the following provisions apply in relation to adjustments under subsection (2) (b):

(a) in the case of a property in a municipality other than the City of Vancouver, sections 240 [adjustments for assessment changes] and 241 [taxation based on supplementary roll] of the Community Charter;

(b) in the case of a property in the City of Vancouver, sections 375 [pending appeals] and 401A [supplementary roll] of the Vancouver Charter.

Notice to owners and lessees – exemption notice

18 (1) If the council of a municipality adopts an exemption bylaw for a taxation year, the municipality must, as soon as practicable, give notice of the exemption to the owner of each property exempted by the bylaw.

(2) A notice under subsection (1) in relation to a property and taxation year must

(b) state the extent of the exemption that is specified under section 13 (2) (d) for the property and taxation year, and

(3) If the owner of a property has received a notice under subsection (1), the owner must promptly deliver a copy of the notice to each lessee of any portion of the property under a lease referred to in section 15 (1) (b).

Notice to owners and lessees – tax notice or statement

"tax notice" means a tax notice under section 237 (1) of the Community Charter;

"tax statement" means a tax statement under section 403 (1) of the Vancouver Charter.

(2) If the council of a municipality adopts an exemption bylaw for a taxation year, the tax notice or tax statement of the municipality for the exempt properties and taxation year, as the case may be, must

(a) include the statements and advice referred to in section 18 (2) (a) to (c), and

(b) advise that the rates determined under section 119 (3) of the School Act have been adjusted as a result of the bylaw.

(3) If the owner of a property has received a notice or statement referred to in subsection (2) in relation to the property, the owner must promptly deliver a copy of the notice or statement, as the case may be, to each lessee of any portion of the property under a lease referred to in section 15 (1) (b).

Application of Community Charter

20 (1) For the purposes of section 98 (2) (b) [annual municipal report] of the Community Charter, a tax exemption provided under section 13 of this Act is deemed to be a tax exemption provided under Division 7 [Permissive Tax Exemptions] of Part 7 [Municipal Revenue] of that Act.

(2) A council of a municipality other than the City of Vancouver must give notice of a proposed exemption bylaw in accordance with section 94 [requirements for public notice] of the Community Charter.

(4) Despite section 94 (2) (b) of the Community Charter, a notice under subsection (2) of this section in relation to an exemption bylaw for the 2020 taxation year need only be published once.

Application of Vancouver Charter

21 (1) The council of the City of Vancouver must give notice of a proposed exemption bylaw by

(a) publishing notice of the proposed exemption bylaw in accordance with section 3 [requirements for public notice] of the Vancouver Charter, and

(b) from the date on which the notice is first published under paragraph (a) of this subsection, posting that notice for public inspection in the City Hall during its regular office hours.

(3) Despite section 3 (2) (b) of the Vancouver Charter, a notice under subsection (1) of this section in relation to an exemption bylaw for the 2020 taxation year need only be published once.

School tax exemptions

22 (1) This section applies despite section 119 [general school tax] of the School Act.

(2) If a property in a municipality is exempt under an exemption bylaw for a taxation year,

(a) the net taxable value must continue to be the basis for determining the amount of money to be raised in the municipality for the purposes of section 119 of the School Act,

(b) a tax levied under section 119 (1) of the School Act on the property for the taxation year must be based on the reported net taxable value for the property and taxation year, and

(c) the council of the municipality must, by resolution, substitute, for the rates set under section 119 (3) of the School Act for the taxation year, rates that are sufficient to raise the same amount of revenue in the municipality from each property class by taxation under section 119 of the School Act as the amount that would have been raised by taxation under that section had the bylaw not been adopted.

(3) If the amount of revenue raised in any year under subsection (2) (c) is more or less than the amount that would have been raised had the council not substituted the rates, the difference must be used to adjust the rates for the next year.

(4) Land and improvements that are exempt from taxation under section 13 for a taxation year are not, by reason of that exemption, exempt under

Modified dates for 2020 taxation year

23 Subject to the regulations, the following dates are modified in relation to the 2020 taxation year:

(a) the reference in section 13 (5) (b) [exemption bylaw – adoption period] to March 31 is to be read as a reference to April 22;

(b) the reference in section 16 (2) (a) [reported net taxable value] to April 2 is to be read as a reference to April 24;

Power to make regulations

24 (1) For the purposes of this Part, the Lieutenant Governor in council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(ii) the threshold to be specified under section 13 (2) (b) [land value ratio threshold];

(iii) the threshold to be specified under section 13 (2) (c) [base change threshold];

(iv) the percentage to be specified under section 13 (2) (d) [extent of exemption];

(3) Regulations under subsection (2) may be different for different municipalities.

(4) Without limiting subsection (3), regulations under subsection (2) (a) (iv) may be different for different areas, properties or kinds of property.

Transitional regulations

25 (1) The Lieutenant Governor in Council may make regulations considered necessary or advisable for the purpose of more effectively bringing this Part into operation and to avoid any transitional difficulties encountered in doing so.

(2) A regulation under subsection (1) may be made retroactive to the date this section comes into force or a later date and, if made retroactive, is deemed to have come into force on the date specified.

(3) If a regulation under subsection (1) conflicts with another enactment, the regulation prevails.

(4) This section and, unless earlier repealed, any regulations under this section are repealed one year after the date this section comes into force.

SECTION 8: [Vancouver Charter, section 2.1] is consequential to the repeal by this Bill of the authority for the Commercial Vehicle Licensing Program under the Local Government Act.

8 Section 2.1 (1) (f) of the Vancouver Charter, S.B.C. 1953, c. 55, is repealed.

SECTION 9: [Vancouver Charter, section 306] amends the length of time that must elapse before the city may take remedial action in relation to dwellings that fail to meet standards for human habitation.

9 Section 306 (1) (i) is amended by striking out "60 days after the date of service" and substituting "30 days after the date of service".

SECTION 10: [Vancouver Charter, section 323] amends the length of time that must elapse before the city may take remedial action in relation to real property that fails to meet standards of maintenance.

10 Section 323 (u) is amended by striking out "60 days after the date of service" and substituting "30 days after the date of service".

SECTION 11: [Vancouver Charter, sections 324A, 324B and 324C]

replaces the provision authorizing Council to declare something a nuisance and require a person to take remedial action in relation to that nuisance;
amends the length of time that must elapse before the city may take remedial action;
adds authority for Council to extend the deadline for a person to take remedial action;
amends the requirements for providing notice to take remedial action;
replaces the provision respecting the recovery of the city's costs where the city itself takes remedial action;
replaces the provision authorizing Council to require remedial action in relation to dilapidated or unclean buildings, structures and erections.

Remedial action to address nuisance or danger

324A (1) The Council may, by resolution or bylaw, declare that any of the following is a nuisance or a danger to public health or safety and impose a remedial action requirement to address the nuisance or danger:

(a) a building, a structure, an erection of any kind, or a similar matter or thing;

(b) a natural or artificial opening in the ground, or a similar matter or thing;

(d) a matter or thing that is in or about any matter or thing referred to in paragraphs (a) to (c);

(f) wires, cables, or similar matters or things, that are on, in, over, under or along a street;

(g) matters or things that are attached to a structure, erection or other matter or thing referred to in paragraph (a) that is on, in, over, under or along a street;

(h) any other matter or thing that is in or on any private or public land, street or road.

(ii) the owner or occupier of the land on which the matter or thing is located, and

(b) require the person to do any of the following in relation to the matter or thing:

(3) A resolution or bylaw imposing a remedial action requirement must specify the time by which the required action must be completed.

(4) Subject to section 324D, the time specified under subsection (3) must not be earlier than 30 days after notice is given under subsection (7) or (8).

(5) The Council may, by resolution or bylaw, extend the time for completing the required action even though the time limit previously established has expired.

(6) A resolution or bylaw under this section may order that if the person subject to the remedial action requirement does not complete the required action within the time specified under subsection (3) or (5), the city may, by its officers or employees or other authorized persons, complete the remedial action at the person's expense.

(a) subject to subsection (8), be given by personal service or by sending the notice by registered mail to all of the following:

(iv) any other person who, according to the records in the land title office, has a registered interest in that land, and

(b) if the resolution or bylaw under this section includes an order under subsection (6), advise that if the action required by the remedial action requirement is not completed by the date specified for compliance, the city may complete the remedial action at the expense of the person subject to the requirement.

(8) If the occupier of the land has no address to which the notice may be sent by mail, notice of the order may be given by posting the notice on or near the matter or thing to which the order relates.

Recovery of city's costs

324B (1) If the city completes remedial action pursuant to a resolution or bylaw made under section 324A, the city may recover its costs and incidental expenses incurred in carrying out the required action as a debt due to the city in any court of competent jurisdiction.

(2) A resolution or bylaw under section 324A in relation to a building, a structure, a tree or an erection may order that if the remedial action requirement has not been satisfied by the date specified for compliance, the city may dispose of the matter or thing in relation to which the requirement was imposed, or any part or material of the matter or thing.

(3) The earliest date on which the city may carry out a disposal referred to in subsection (2) is the later of

(4) If the city disposes of a matter, thing or any part or material of it under this section, the city

(ii) any costs incurred by the city in completing the remedial action that have not yet been paid by the person subject to the remedial action requirement, and

(b) must pay the remainder of the proceeds to the owner or other person lawfully entitled.

(5) For certainty, the authority under this section is in addition to that provided by section 336 (b).

Remedial action to address dilapidated or unclean building, structure or erection

324C Sections 324A and 324B also apply in relation to a building, a structure or an erection of any kind that the Council considers is so dilapidated or unclean as to be offensive to the community.

SECTION 12: [Vancouver Charter, section 324D] adds authority for Council to shorten the time limit for taking remedial action in relation to dwellings, real property and nuisances.

Shorter time limit in urgent circumstances

324D If the Council considers that there is a significant risk to health or safety if action is not taken earlier, the Council may by resolution or bylaw set a time limit for taking remedial action under section 306 (1) (i), 323 (u) or 324A that is shorter than 30 days.

SECTION 13: [Vancouver Charter, section 333] amends the maximum fine to which a person may be liable if convicted under the Offence Act for contravening a bylaw.

13 Section 333 (1) (b) is amended by striking out "up to $10 000;" and substituting "up to $50 000;".

SECTION 14: [Vancouver Charter, sections 561A and 561B]

adds authority for Council to require developers to provide excess or extended services;
adds authority for Council to impose latecomer charges or taxes to recover the costs of providing excess or extended services.

Requirements for excess or extended services

561A (1) For the purposes of this section and section 561B, "excess or extended services" means

(a) a portion of a street system that will provide access to land other than the land being subdivided or developed, and

(b) a portion of a water, sewage or drainage system that will serve land other than the land being subdivided or developed.

(2) The Council may require that the owner of land that is to be subdivided or developed provide excess or extended services.

(3) If the Council makes a requirement under subsection (2), the cost of providing the excess or extended services must be paid for

(b) if the Council considers its costs to provide all or part of these services to be excessive, by the owner of the land being subdivided or developed.

Latecomer charges and cost recovery for excess or extended services

561B (1) For the purposes of this section, "latecomer charge" means a charge under subsection (2) (c).

(2) If the owner is required under section 561A (3) (b) to pay all or part of the costs of excess or extended services, the city must

(a) determine the proportion of the cost of providing the street or water, sewage or drainage facilities that it considers constitutes the excess or extended services,

(b) determine which part of the excess or extended services that it considers will benefit each of the parcels of land that will be served by the excess or extended services, and

(c) impose, as a condition of an owner connecting to or using the excess or extended services, a charge related to the benefit determined under paragraph (b).

(3) If the owner pays all or part of the costs of excess or extended services, the city must pay the owner

(a) all the latecomer charges collected under subsection (2) (c), if the owner pays all the costs, or

(b) a corresponding proportion of all latecomer charges collected, if the owner pays a portion of the costs.

(4) If the city pays all or part of the costs of excess or extended services, it may recover costs

(b) by a tax imposed in accordance with Part XXIV [Local Improvements], other than section 506 [process for initiating local improvements].

(5) A latecomer charge must include interest calculated annually at a rate established by bylaw, payable for the period beginning when the excess or extended services were completed, up to the date that the connection is made or the use begins.

(6) Subject to subsection (7), latecomer charges must be collected during the period beginning when the excess or extended services are completed, up to

(7) No latecomer charges are payable beyond 15 years from the date the services are completed.

(8) If an owner, in accordance with a bylaw under section 292, provides a street or water, sewage or drainage facilities that serve land other than the land being subdivided or developed, this section applies.

Commencement

15 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:

Explanatory Notes