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meet the Johnsons they live in a typical BC municipality their homeowners and each January they receive a property assessment notice from BC Assessment along with all other property owners in BC later in the spring they also receive a property tax notice from their local municipality this looks simple but lets see what happens the following year when assessment values change house number 1 is assessed at $150,000 house number 2 at $100,000 and house number 3 at $70,000 house number was assessed value increased by 50% house number twos stayed the same while house number 3 is decreased by 30% in this scenario the towns average assessment value increased by 150 thousand dollars plus $100,000 plus $70,000 divided by 3 equaling one hundred six thousand six hundred and sixty seven dollars for six point six seven percent if the total tax is needed to balance the towns budget are the same in year two at nine hundred dollars then a new tax rate must be calculated in order to balance the budg
