Encyclopedia
Class 6 Business and Other
The BC Assessment property class for most commercial property, such as stores, offices and warehouses, and other property not in a different class.
For example: A retail landlord sees most of a mixed-use building in Class 6 and the apartments upstairs in Class 1. (Illustration only, not a real deal.)
Official source: BC Assessment: property classes
Example only, not a real client. Say you own a retail building. It falls into BC Assessment’s business and other class, which usually has a higher tax rate than residential. You factor that into your budget or rent.
What I’d tell a friend
Know your property class and its tax rate when budgeting.
Why it matters to you
Most commercial property in BC is taxed in this class. The rate is usually much higher than residential, and tenants on net leases pay their share, so it's part of the cost of every space you look at.
How to use it in your deal
Owners should check the class on the assessment notice and make sure it matches the actual use, including the split on mixed-use properties. A misclassified portion can cost a lot in tax over years. If the use changes, tell BC Assessment and expect the class to change too.
Buyers should check class and use the right tax rate in projections, especially when converting a building to a different use. Tenants on net leases pay taxes based on this class, so compare total occupancy costs across municipalities, since Class 6 rates differ widely. Landlords can appeal a wrong class just like a wrong value. Municipalities set Class 6 rates each spring; look them up on the city's site. Check the class on your assessment notice each January and appeal by the deadline if it is wrong.
Mistakes I see
Assuming one class for mixed-use buildings. Using residential tax rates for business properties. Missing class errors. Not updating after a use change.
In BC and Vancouver
The Assessment Act and Prescribed Classes of Property Regulation set classes; BC Assessment applies them.
Official sources: Prescribed Classes of Property Regulation (BC Laws) · BC Assessment appeal guide · BC Assessment
What it is
Class 6 is the BC Assessment property class for business and other uses, covering many offices, shops and commercial buildings.
Tax rates for this class are often higher than for residential.
What to check
Mixed-use properties may be split between classes.
Ask for recent tax bills when buying or leasing, and check whether the class matches the use.
Tenants in net leases usually pay their share as additional rent.
Questions to ask before you sign
- What class is my property?
- Is the split right?
- What tax rate applies?
- Has the use changed?
- Should I appeal?
Keep reading
Related terms: Class 5 Light Industry, Mixed-use, Mill rate
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General information for British Columbia only. It isn’t legal, tax, accounting or financial advice, laws and rates change, and reading it doesn’t make you my client. Any numbers or scenarios are hypothetical. Check the linked official source and talk to a lawyer, accountant or other qualified professional before you act or sign anything. See the terms and disclaimer.