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M.C. Lount & Associates Decisions

1. Assessor of Area # 09 – Vancouver v. Michael Lount
The Assessor appeals the judgment of the Supreme Court of British Columbia pronounced 14 June 1994, dismissing his appeal of a decision of the Assessment Appeal Board ("the Board") on 28 January 1994. The Board allowed Mr. Lount's appeal of the 1993 Court of Revision, and ordered that the assessment of his property be reduced from $307,500.00 to $241,000.00. At the request of the Assessor, the Board stated a case for the opinion of the Supreme Court.

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2. Ross v. Assessor of Area #10

1] This appeal concerns a property assessment in which the only characteristic differentiating the subject property from nearby lands is the zoning.

[2] The property in question is owned by the respondents. It comprises three lots in the downtown core of New Westminster, British Columbia. The property is now being used below capacity, including by an autobody business. The lots are zoned C-4, which permits commercial or residential use, or a combination of the two, to a building density of 5.2 square feet for each square foot of land. It is not disputed that the highest and best use of the lots is holding for future development.

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3. Assessor of Area #09 – Vancouver v. Bramalea

The Assessor brings this appeal by way of Stated Case pursuant to the Assessment Act. It concerns the Hyatt Regency Hotel in downtown Vancouver.

[2] For the purposes of the 1993 Assessment Roll, the Assessor concluded that the Hotel's Actual Value was $74,869,000. The respondent appealed to the Assessment Appeal Board, taking the position that the Hotel's Actual Value was $47,000,000.

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4. Broadway Properties Ltd. v. Assessor of Area #09 – Vancouver

[3] The Case before the Board involved the 2003, 2004, and 2005 assessments of a commercial property located at 1177 West Broadway Street in Vancouver.  The issue before the Board was the determination of the actual value of the property for each of the assessment years.

[4] The Appellant sought a reduction of the assessed value on the rolls for each year.  In seeking to confirm the assessment, the Assessor provided appraisal reports.  Those reports included some data associated with comparable properties.

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5. Wal-Mart Canada Inc. v. Assessor of Area #26 – Prince George et al

Wal-Mart Canada Inc. (“Wal-Mart”) appeals a decision of the Property Assessment Appeal Board (the “Board”) concerning the assessments of three stores located on properties in Prince George, Fort St. John and Dawson Creek, B.C. (collectively, the “Properties”).  The Board seeks the opinion of the Court by way of a Stated Case pursuant to s. 65 of the Assessment ActR.S.B.C. 1996, c. 20 (the “Act”).

[2] Wal-Mart objected to the assessed values of the Properties placed on the 2003 and 2004 Assessment Rolls, and, as a result, sought a review by the Board.  The Board held a hearing in December of 2004, and rendered its decision in March of 2005.

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Michael C. Lount

Michael C. Lount, B.A. Sc., AACI, is president of M.C. Lount & Associates Ltd., a leading expert in the field of property tax assessments. Mr. Lount is a 30-year member of the Appraisal Institute of Canada and holds their senior AACI designation. He also holds a Bachelor of Applied Science degree in Civil Engineering from the University of British Columbia. He can be reached at 604-727-7902 or contact us here

Remember, we are an independent company and are not affiliated with the provincial government assessment office - the British Columbia Assessment Authority.


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Vancouver v. Michael Lount
Ross v. Assessor of Area #10
Vancouver v. Bramalea
Broadway Properties Ltd. v. Assessor of Area #09
Wal-Mart Canada Inc. v. Assessor of Area #26

by Michael C. Lount, B.A.Sc., AACI

Facts on B.C. Property Assessments and the 2021 Assessment Roll
Greater Vancouver Top 100 Valued Houses
500 Top Valued Residential BC Properties for 2021.
BC Assessment Roll Taxable Values by Assessment Area and Property Class (2021 vs 2020)
Citizens Advisory Group on Property Taxation
Commercial and Residential Assessment Changes for Greater Vancouver 2021
Your 2022 Assessment Notice
Property Assessment Reviews - An Introduction
If you did not receive your assessment notice.
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