Property Assessment and Taxation
NEW - February 2018
Guides and Information
Information and links to the Municipal Government Act and property assessment related regulations, Minister's Guidelines, and Ministerial Orders.
Information, publications about the assessment complaint and appeal process for municipalities and citizens.
Assessment manuals, guides, and information bulletins.
Policy reviews, equalized assessment summaries, linear property assessment reports, and years-in-review.
The roles of the Assessment Services Branch are carried out by four work units.
Assessment Audit Unit
Reviews the assessment procedures of municipalities to see that they are consistent with assessment legislation. As well, the unit reviews the property assessment reports of municipalities each year to determine that the regulated standards have been met for assessment quality. Part of this annual review is performed automatically by the Assessment Shared Services Environment (ASSET) system, the Internet-based computer program that municipalities use to submit their assessment information to the branch.
Assessment & Property Tax Policy Unit
This unit supports the provincial property assessment and tax policy system through ongoing review and advisory of applicable legislation, regulations, and best practices for market value and regulated property.
Tax Program Delivery
Provides advice and assistance to property taxpayers, municipalities and other stakeholders. The unit provides information on assessment legislation and practices, and helps to increase understanding of the assessment and property tax process in Alberta. This unit also calculates the equalized assessments that determine each municipality’s share of the education property tax and various other cost-shared programs. Every spring, after the provincial budget is announced, each municipality is advised of the amount of education tax that it needs to collect from property taxpayers. The education property tax helps to fund Alberta’s basic learning system.
Provincial Education Requisition Credit (PERC) Program for Uncollectable Education Property Taxes on Oil and Gas Properties
The Government of Alberta recognizes that the recent economic downturn in the oil and gas industry has caused hardship for municipalities across the province. In response, the Government of Alberta launched the Provincial Education Requisition Credit program. This program will provide your municipality with an education property tax credit equal to the uncollectable education property taxes on delinquent oil and gas properties, upon approval of a qualifying application. The first application deadline is January 15, 2018. The program guidelines and application form are in the links below.
Should you have any questions regarding this program, please contact a program advisor in the Grants and Education Property Tax Branch, by email at TaxProgramDelivery@gov.ab.ca or toll-free at 310-0000, then 780-422-7125.
- Provincial Education Requisition Credit (PERC) Frequently Asked Questions
- Provincial Education Requisition Credit (PERC) Sample Motion
- Provincial Education Requisition Credit (PERC) Guidelines
- Provincial Education Requisition Credit (PERC) Application form
Education Requisitions 2017 Tax Year
- 2017 Education Property Tax Q&A
- Education Property Tax Requisition
- Alberta Fact Sheet
- Calgary Fact Sheet
- Edmonton Fact Sheet
Linear Property Assessment Unit
Carries out the linear property assessment function on behalf of municipalities. This work includes the preparation of assessments for linear properties, sending the assessment notices to companies, providing copies to the municipality, preparing a provincial linear property assessment roll (available for viewing at the branch office in Edmonton), and responding to linear assessment complaints and appeals. A portion of the cost of these operations is recovered from municipalities. The unit also informs municipalities of new energy wells within their boundaries so they can administer the Well Drilling Equipment Tax where appropriate.
Linear Property Assessment Fees
Linear property is now under Designated Industrial Property. In March 2018, municipalities will receive a requisition levy from the Minister of Municipal Affairs. The levy is for the cost of the designated industrial property assessment.
This cost includes what was previously the linear property assessment fee. More information will be coming soon on the Centralized Industrial Property Assessment requisition levy to be applied to all designated industrial property assessment for 2018 Tax Year.
If you have any questions, please contact the Assessment Services Branch toll-free at 310-0000, then 780-422-1377, or by email at email@example.com.
- 2016 Linear Fees Billing by Municipality
- 2016 Linear Fees Ministerial Order MAG:027-16
- 2015 Linear Fees Ministerial Order #015-15
- 2015 Linear Fees Billing By Municipality
Linear Property Assessment Annual Report
Request for Information
- Annual Linear Property Assessment Information
- Stakeholder Meetings with Owners/Operators of Linear Property
- Stakeholder Meetings with Municipalities
- Linear Complaint Information
Letter of Authorization
- Frequently Asked Questions
- Request for Annual Letter of Authorization (Linear Property Owner/Operator)
- Template (Linear Property Owner/Operator)
- Request for Letter of Authorization (First Nations and Métis Settlements)
- Template (First Nations and Métis Settlements)
epost Connect™ Delivery Option
- Interested in receiving your linear property assessment information electronically?
- epost Connect™ Participation Agreement Instructions and Forms - Company/Municipality
- epost Connect™ Participation Agreement Instructions and Forms - Agent
- epost Connect™ Frequently Asked Questions (FAQ)
- How to access your epost Connect™ message