The Supreme Court of British Columbia recently upheld a decision of the Property Assessment Appeal Board concerning assessments of three properties fronting Horsefly Lake, in the Cariboo Region of British Columbia. In so doing, the Court rejected allegations that the Board’s reasons were inadequate or that its procedures were unfair.

The Board hears appeals about the assessment value of real estate in British Columbia, which determines values for property taxation purposes. Any person can complain about their property assessment to a property assessment review panel, and then appeal the panel’s decision to the Board. A further appeal is then available to the Court on “a question of law alone.”

Since the Supreme Court of Canada’s 2019 decision in Vavilov, statutory appeals from administrative tribunals are treated like appeals from lower courts, and subject to the “correctness” standard for questions of law. However, as the Court confirmed in this case, while the correctness standard is less deferential than the reasonableness standard, appellants still bear the burden of demonstrating that the tribunal committed a legal error.

The Court held that the Board committed no such error in this case, including with respect to its findings of fact, its interpretation of the law, the sufficiency of its reasons, or the fairness of its procedures.

Robin Gage and John Trueman of Arvay Finlay LLP acted for the Property Assessment Appeal Board in this matter. Arvay Finlay lawyers represent applicants, respondents, and tribunals in administrative law proceedings.

The reasons for judgment are available here: Allard v. British Columbia (Assessor of Area #24-Cariboo), 2021 BCSC 1088