Frances Bula header image 2

Vancouver tax increase: the lowest — or among the highest?

December 16th, 2010 · 35 Comments

Every municipality is struggling with tax increases right now.

They all got hit by big jumps in their wage bills, as the four-per-cent increase (negotiated by unions, but usually also given to the non-union staff) hit, while their businesses and residents are still in the throes of the recession. Plus they’re getting less in interest on their reserves, also thanks to the recession.

Interestingly, though, I couldn’t find anyone but West Vancouver even considering a zero per cent increase — and that’s likely only because West Van has the highest taxes by far of anywhere in the region. Instead, many mayors said that a zero increase generally just means you pay more later on.

Richard Walton, in the District of North Van, said that there’s a tendency sometimes for politicians to talk about a zero-, one- or two-per-cent increase “to make the public happy.” But, he said, that kind of increase — less than inflation or the actual cost of services — inevitably means having to skimp on maintaining infrastrucutre. And, inevitably, that maintenance has to be done, sometimes at a higher cost, later on.

So most increases I could find came in around 2.5 – 3.5 per cent. That makes Vancouver’s tax increase look pretty good, at only 2.2 per cent. Until, as I note in my Globe story, you look at what the real increase will be when the tax shift from business to residential goes through. Then it will be 4.2 per cent for homeowners.

By the way, one oddity I discovered while doing the research for my Globe story. Although Vancouver businesses are taxed at a higher rate than those in Surrey, homeowners in Vancouver are actually taxed less.

Numbers nerds who wish to follow the links and track down the mill rates (the rate per $1,000 of assessed value) will discover that Vancouver’s mill rate in 2010 was $2.14 per $1,000, while Surrey’s is $2.46. That means a million-dollar house in Vancouver would pay $2,014 in city taxes, while one in Surrey would be $2,460.

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  • T Ian McLeod

    One factor in the 4.3 per cent (gasp!) average tax increase in Maple Ridge (mentioned in your Globe story) is a decision by our centre-right Council to establish an infrastructure repair and rehabilitation reserve. Apparently the voters here elected a cowboy Council in the early 1990s that actually achieved a zero per cent tax increase, and the results have taken quite a long time to patch up.

    On my tax bill for last year, about 30 per cent of the amount is for services provided by agencies other than the municipality, especially school taxes. I do not know if you have factored this into your analysis.

    In my view, municipal taxation in BC is a bargain, considering the range of services provided, and especially compared with the amounts we pay to Ottawa for who knows what.

    Anyway, good luck with this one. I’ve known since I was a kid (Tommy Douglas was the premier) that the subject of property taxes makes people passionate and crabby.

  • Bill McCreery

    “Vancouver’s mill rate in 2010 was $2.14 per $1,000, while Surrey’s is $2.46. That means a million-dollar house in Vancouver would pay $2,014 in city taxes, while one in Surrey would be $2,460.”

    Frances, you’re missing an important point. A house in Vancouver is much more expensive than one in Surrey. So the $2.14 vs. $2.46 needs to be seen as per person served as well as per $1000 of assessed value. I suggest if you do the math Vancouverites are paying more tax per person than Surrey.

    This makes sense. Vancouver has a larger infrastructure of civic services than other metro cities [including roads, etc.] in part because we are servicing not just Vancouver but some of the region as well.

  • landlord

    Talking about a property tax increase of 4.2% is misleading. It doesn’t mean my taxes go up by that amount. Rather, the City must increase its revenues by 4.2% (mostly to pay the 4% raises to staff).

    In my case a 33×120 lot near 25th & Main received an advanced tax notice (a little less than 50% of previous year’s net) for 2010 totalling $2092, and for 2011 it was $2457. That’s a difference of $465 or 22% of $2092.

    4.2% more than last year would be $2180, i.e. $88. The other taxes (school, regional district, Translink [$333.26]) changed only slightly and there was no increase in services provided by the City during that year.

    Thus I’m paying 22% more than last year. It’s pointless to suggest I’m not, or that I’ve overlooked something, or that the value of the property increased and the taxes reflect that fact.
    22 is still more than 4.2, even on Cortes Island.

  • Julia

    there is a secondary factor that affects an individual tax bill – how a specific property appreciates in comparison to other properties within the class.

    The residential pie of required taxes is going up 4.2%. That number is set. Now the total tax required from the residential class gets divided amongst the roll bases on assessments. If you neighbourhood went up in value more than the average – your taxes are going to go up more than the 4.2%. At the same time, if your neighbourhood lagged behind – you may not feel the tax increase at all.

    Same holds true for commercial rate payers. The total share is fixed – how the pie is divided after that may or may not reflect the stated increase for the total property class.

  • Morven

    There is another way of looking at this problem .

    To do so, I will turn the problem on it’s head.

    Which of the Lower Mainland municipalities delivers it’s services at the lowest unit cost? That is, who is the most effective at using the property tax income and if they are inefficient, are the property tax hikes justified?

    Outcomes not incomes.
    -30-

  • spartikus

    It’s pointless to suggest I’m not, or that I’ve overlooked something, or that the value of the property increased and the taxes reflect that fact.

    I’m confused – are you saying the assessed value did not rise? Or did?

  • landlord

    You’re confused? I.m confused plus I’m out $465.

    Just had a rather confusing chat with BC Assessment. It turns out there are two different ways to assess a property like mine: the income approach which looks at the rental income of the property, and the cost approach which looks at the replacement value. In either case they are assess based on the “highest and best use” principle.

    In real terms this means that the land value went from $570,000 in 2009 to $623,000 in 2010 (just over 9%), the house went from $183,000 in 2009 to $291,000 in 2010 (59%). That caught my attention.

    Thus, while the house remained un-changed (no renovations, etc.) it’s assessed value jumped based apparently on the cost of replacement. BC Assessment takes the higher of the two approaches (cost or income) to calculate taxes owing.

    I’m not complaining. My equity just increased along with the increased assessment. I’m just saying it’s misleading to state that taxes increased by 4.2% when my tax bill increased by 22%.

    In any case I won’t be paying it. I can pass along the tax increases to my tenants. Next year the formal Notice of Rent Increase will include a note reminding them who they have to thank for their increased housing costs.

  • Mark Allerton

    @Landlord 3

    “The City must increase its revenues by 4.2%”

    This is not correct. The City is increasing its revenues by 2.2% – but at the same time is changing the proportion of revenues coming from residents versus businesses, resulting in a 4.2% rise for residents.

  • Julia

    Landlord, you won’t know what the total hit might be unless you compare yourself to the entire residential tax roll. If every Vancouver property goes up the same amount, your taxes will only go up the 4.2% on the municipal share only (not the entire tax bill which also has school taxes etc). Your expected 22% may be far less come July 1.

    If your property went up more than the average, then you will see an additional hit but hey… you also have an asset that is apparently worth more money as a trade off.

  • MB

    @ Bill #2: “Vancouver has a larger infrastructure of civic services than other metro cities [including roads, etc.] in part because we are servicing not just Vancouver but some of the region as well.”
    ==========

    Absolutely right, Bill.

    Vancouver’s population, for example, is about 2.5 times Burnaby’s. But its billion dollar annual budget is over 7 times greater than Burnaby’s.

    The regional nature of Vancouver’s attributes (possessing two of the province’s largest CBDs, for example), and servicing a resident population of over 5,000 people per square km average are the main reasons.

    It’s a very similar relationship with every other city in the Metro. If property values really start to decrease with a worldwide trend toward deflation during the next economic upheaval, and commercial + industrial activity evaporates, then we’re on the way to a deeper level of insolvency other cities won’t experience.

    There are answers that don’t involve raising taxes. For every dollar the federal government takes from cities in various forms, it returns eight cents.

    What’s wrong with a scenario where a nation’s constitution allows a federal government the excuse to virtually ignore its own cities?

  • MB

    @ landlord. You’re in my neighbourhood, and our tax notice is similar, although we are on a half lot.

    @ Juklia. The equity of our homes is relative only when we choose to sell. Yes, at least we have the option of “cashing in”, but some of us believe you are not just buying a house, you are buying into a neighbourhood. And our neighbourhood is getting better every year, and we are loath to cash in and just turn around and spend the same amount in an unfamikliar neighbourhood.

    A home is a home with values outside of mere equity.

  • Julia

    I am not disagreeing with you. I am only stating that you will not know the true impact of the assessment value of your property until your tax bill arrives. Mill rate won’t be set until May. If you simply add the increase on top of last years bill you could be way off in one direction or the other.

  • Bill McCreery

    Agreed MB, partly:

    ” The equity of our homes is relative only when we choose to sell. ”

    Unfortunately not always the only time, particularly for those on fixed incomes, increases in assessed value where the mill rate has not been adjusted down accordingly can force these homeowners out of their homes. You may have cause to appeal those assessments at+/- +20% because of this.

    Another variation of this forced sell neighbourhood change process happens when the City upzones properties, thereby increasing their assessed values to match the new zoning. It’ll be interesting to watch the outcome of the Norquay rezoning which will be formalized shortly. Large areas of that neighbourhood are being upzoned. I suspect there will be some unhappy people there who can no longer afford to pay their taxes.

  • Sharon

    Bill, don’t forget the homeowner grant and the ability to defer taxes. Residents being forced out of their homes because of property taxes is an overstated urban myth.

    Yes, Norquay is going to be a disaster for residents and businesses alike. Business will take the brunt of it and when that highest and best use kicks in… regardless of current use… the casualties will be huge. There are lots of solutions but nobody appears to be listening. Cambie corridor is going to take a second hit and Marpole is fast on their heels.

  • jesse

    “A house in Vancouver is much more expensive than one in Surrey”

    Do you know how property taxes are set? Hint: it’s not by absolute property values. Do your homework.

    And @MB if Vancouver is supporting infrastructure for the entire region that should be reflected in auxiliary taxes for those living out of the City using that infrastructure. One way of doing that is through higher business taxes. Not saying it’s the right approach — residential property taxes have no business being as low as they are — but how else does one resolve non-Vancouverites using City resources?

    Another point is that there are often “hidden” tax increases for buildings and businesses in the form of utility fee increases. It never makes the headlines but can boost revenues beyond the headline 2%+ increase touted by council. A previous poster had it right: the City is trying to fund a 4% raise for its staff in a time of supposed austerity. That spin, whether real or not, is going to be a sticky issue for Vision in the next election.

  • jesse

    Oops misread your comment Bill; sorry. Still, Vancouver has a large variance in property prices. I’d be interested to see the average property tax rate compared between GVRD cities. Comparing property prices is the wrong approach. They should compared based on how much one pays for commensurate services.

  • Sharon

    I think my links went in to the spam filter. City of Vancouver has a 2007 MMK consumption of services report that will answer many of your questions. The provincial government also has a comparison of the 5 major areas of service (engineering, planning, recreation, policing, general govt.) for various sizes of population in the province.

    Look at the 2 reports, then throw against it the metro region argument, and see how it all holds up.

  • Bill McCreery

    @ Sharon.

    “….the homeowner grant and the ability to defer taxes. ”

    The homeowner grant is a small fixed amount in the range we are talking. And, do you know what psychological damage can result from a once house proud person having to stoop to depreciating their only fixed asset. This will happen during the course of normal urban evolution to some degree but, the current scale and pace of mass rezonings throughout the City is yet another of the not thought through (un)intended consequence by the Vision masterminds.

    In addition, the “…. large variance in property prices” has little to do with my point. Each homeowner plans his or her life as they age so that they are able to be financially independent. When one’s taxes say double and, you have no other income to cover that increase, what are your alternatives?

    Your raising the “…. utility fee increases” is interesting. I would like to see what those increases have been recently as well as historically.

  • Sharon

    Bill, take the scenario you just described, remove the deferral and grant options and multiply the consequences by 5 and you get a glimpse of what happens to small mom and pop retailers who all rent their stores and are hit with assessment and zoning changes that can add tens of thousands of dollars to their tax bill… with no warning and with no way to pay it but to borrow it, or not pay themselves – or go out of business.

    We call it hot spots and the damage is unbelievable and grossly unfair.

  • Bill McCreery

    Agreed. Both unexpected residential and small business increases can be devastating for those affected. I spoke to one of the planners at a recent meeting about this and he dismissed it as of not being important. The planning department, in fact wants this to happen. That’s how they get their redevelopment.

  • Morven

    It would be an arbitrary and capricious use of public power to use sudden property tax increases as a policy tool to trigger a flow of redevelopment property.

    I believe the phrase used to describe advocates of such a measure is ‘coercive utopians’.

    They do exist in all bureaucracies but fortunately, so far in Vancouver, there are enough checks and balances to keep them under control.
    -30-

  • Sharon

    you are right – planning does not care. They do not even know the tax implications to the city of rezoning and conversions. The city always gets their money so why should they worry who they put out of business to get it. When confronted, they point their fingers at the assessment authority who throw their hands in the air and point at the province who then says it is a civic matter.

  • spartikus

    I don’t want to interrupt the Planning Dept. bashing, but…

    Recommendation #4:
    The City should adopt a phase-in mechanism that would replace three-year land averaging for Class 1, Class 5 and Class 6. The phase-in mechanism would apply only to properties that would otherwise experience a tax increase that is 10% or more above the average for the class, exclusive of new construction. The proposed phase-in mechanism is considerably different than that allowed under current legislation. Therefore, Provincial approval would be required to develop a phasein mechanism along the lines recommended by the Commission.

    It’s always a bit more convoluted.

  • Morven

    Spartikus:

    You cite a recommendation. Was it approved ? by whom? Why? Where? When?
    -30-

  • spartikus

    This is the 2007 report that recommended the business tax shift.

  • spartikus

    My point being that some of the “fairest” solutions to address the hot spot phenomena mentioned above would require the involvement of the Province.

    And when people say the City doesn’t care…well…businesses are getting their property taxes reduced 2%/year, inelegant as I think that mechanism is.

  • Sharon

    The province has no apetite for 5 year averaging – and quite honestly, it is a very weak solution in my opinion. Same goes for the Big/Small idea. Property tax is not an income tax and should never be treated as such. Spit assessments is a far better way to address the problem. Stop taxing ‘potential’ residential airspace at commercial rates and look at our overall system with a consumption perspective.

  • Morven

    Spartikus

    Many thanks for the source. For some reason I cannot find any report on the city web site that shows the council voted on and approved the recommendations – but I shall continue to search.
    -30-

  • spartikus

    Look through the Council Agenda and Minutes for December 2007.

  • Bill McCreery

    If I understand the 3 year averaging correctly the increase would be over 3 years not 1. I don’t think that addresses the fundamental problem, it just prolongs the inevitable for residential owners and tenant or commercial tenants.

    No one’s being bashed Spartikus. I’m simply reporting what a planner said to me at a Safeway open house. I am particularly concerned that the small Marpole merchants are informed of what will likely happen to their taxes so they can make knowledgeable decisions. The planner I spoke to did not think this was an important part of the spot rezoning equation. We agreed to disagree.

    If the increased business they will get from the spot rezoning will offset the increase in taxes all is well. but, will an additional +/-1500 customers make the difference? I’d like to see some hard numbers.

  • BCAA

    There is a little known section of the Assessment Act which allows long term owners of residential land (10 years or more) to have their land assessed on the basis of its existing use rather than its potential use. Section 19 (8) of the Assessment Act allows residential property to be assessed at a lower value if the owner qualifies and the property has potential for development.

    This means that long time owners of properties in Norquay can essentially have their land assessed at its value before that land was rezoned/or re-designated to higher value uses.

  • Sharon

    Bill, at the end of the day… 1,500 extra customers would be great for the Marpole community BUT, the minute the decision is made, BCA reflects the potential in the assessment roll and the little shop keeper that has not seen any change in his ped count or use of his property starts paying tax on the potential. The ,1500 customers is 3-5 years away – at least. In the mean time, people are getting totally screwed.

    The Brody building downtown is a great example. Highest and best use is a residential tower with commercial at grade. It has been taxed that way and the current tenant has been it with those taxes at the commercial rate for several years. Did averaging help – only if there was some way to forecast the increases – which there isn’t and it comes as a nice surprise every July. Now city planners have rolled back the zoning/density on the Brody building and averaging will work in reverse. It will take 3 years for the taxes to go to the lesser amount. How does this help anyone – especially when the person paying the tax is often a renter.

  • Sharon

    missed one point. The majority of this density/rezoning is happening in areas such as Norquay, Cambie Corridor, Marpole etc.

    I would estimate that 90% of all commercial property transactions involve a renter who picks up all costs associated with the property for a fixed term – usually 5 years. If the retailer is large, the lease may go longer to offset huge upfront investments in improvements to the property.

    The tenant is legally on the hook for the term of the lease. If zoning changes occur that affect the tax portion of the lease – tough luck and sorry that your budget just went out the window. We are not talking $2-300… we are talking thousands of dollars. Where does that money come from? The renter cannot move, cannot renegotiate, cannot anything – pay it or have the landlord put a lock on the door for lease payment arrears. That is the world of commercial real estate.

    So, there HAS to be a better way… unless we really don’t care what happens to the people that run our local shops and employ our family members.

    (ask me what I really feel about this subject!)

  • Morven

    Our various levels of government praise small business as an employment generator yet the effects of sharp zoning or property tax increases seem to be draconian on small retailers.

    Running a small business near a major zoning change is a bit like buying your own prison cell.
    -30-

  • Sharon

    yup, and nobody ever wants to grant you bail… in fact, they say – hey, you have the lowest income tax in the country – you should be paying MORE.