Whereas British Columbias existing property tax classifications under the Assessment Act do not include a specific class for largescale artificial intelligence AI compute centres, AI data centres, or Bitcoin and cryptocurrency mining operations; And whereas these facilities impose unique demands on local governments that are not reflected in their current tax classification, including significant electrical infrastructure requirements, community planning impacts, emergency response considerations, lower employment levels relative to other industrial uses, and longterm landuse implications: Therefore be it resolved that UBCM request the Province of British Columbia and BC Assessment include highenergy digital infrastructure, including but not limited to AI compute centres, highperformance computing HPC data centres, and Bitcoin and cryptocurrency mining facilities, in Utilities or Class 5 Light Industry.
