4.06 Jim Allard is going after the Chateau Whistler. Allard, who was one of the people who recently lost an appeal of the British Columbia Assessment Authority’s ruling that condo-hotel units should be taxed as businesses, has filed a third party appeal against the Chateau to have its taxes raised. "My understanding is the reason this thing started was the Chateau felt condo-hotels had an unfair tax advantage," Allard said. "We would like to see our taxes lowered, but if we can’t get them lowered then they should be equitable and fair." Allard says a unit in the Tantalus Lodge, where he owns a condo unit, is currently assessed at approximately $130,000. He says the Chateau Whistler is assessed at about $90,000 per room, based on the revenue each room brings in. Condo-hotel units, because they can be sold, are assessed according to market value. If the revenue approach was taken to assessing condo-hotel units, Allard says, their assessment would be far lower. But Calvin Smyth of the B.C. Assessment Authority says Allard is comparing apples with oranges. "The rooms in the Chateau are much smaller and the rate per square foot is much greater (than what condo-hotels are assessed at)," Smyth says. While a per-room break down is not public information, Smyth said the Chateau is currently assessed at $55,102,000, including excess land and the new addition. "We purposely made the Chateau the highest hotel room assessment in Whistler," he added. "We measure the Chateau with downtown Vancouver hotels, like the Pan Pacific." Smyth said an 848-square-foot, two bedroom unit in the Tantalus is assessed at $147,700, or about $175 per square foot. The rate per square foot for a Chateau room would be much higher.