Property Taxes And Equality

It is commonly accepted that property owners are entitled to assume that they will be equally taxed, unless expressly provided otherwise by legislature. The application of this principle was recently considered by the British Columbia Court of Appeal in TimberWest Forest Corp. v. Campbell River (City), 2016 BCCA 49. 

Narrowly, the decision in TimberWest deals with property taxes in instances of municipal boundary adjustments.  In particular, it confirms that a newly annexed area can be taxed differently from other lands of the same property class.  Broadly, the decision in TimberWest reminds us that courts are likely to interpret municipal taxation powers broadly and with deference to municipalities.