Property Assessment and Taxation

NEW

MARCH 2014

Requisitions 2014 Tax Year

JANUARY 2014

Annual Linear Property Assessment for the 2014 tax year mailed on January 31, 2014


Guides and Information

Guide to Property Assessment and Taxation in Alberta

Education Property Tax Facts and Information 2014

Guide to Equalized Assessment in Alberta

Access to Property Assessment Information

Is Your Property Assessment Fair and Accurate?

Filing a Property Assessment Complaint and Preparing for Your Hearing

Well Drilling Equipment Tax Stakeholder Consultation Report

Legislation

Information and links to the Municipal Government Act and property assessment related regulations, Minister's Guidelines, and Ministerial Orders.

Assessment Complaints and Appeals

Information, publications about the assessment complaint and appeal process for municipalities and citizens.

Publications

Assessment manuals, guides, and information bulletins.

Reports

Policy reviews, equalized assessment summaries, and years-in-review.

The roles of the Assessment Services Branch are carried out by four work units.

Click here for a list of contacts in each unit.

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.

Education Tax and Equalized Assessment Unit

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.

2014 Equalized Assessment Report

Requisitions 2014 Tax Year

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 wells within their boundaries so they can administer the well drilling equipment tax where appropriate.

Linear Property Assessment Fees

Linear property assessment fees are collected from municipalities to recover the costs the ministry incurs associated with preparing and defending linear property assessments. Similar to last year, to assist your municipality in budget planning, please open the spreadsheet below to view your municipality’s 2014 linear property assessment fee.  This fee is determined by a common rate that is charged to each municipality per dollar of linear assessment. The rate has decreased for 2014, and this reduced rate has been used to calculate your municipality’s fee. If you have any questions, please contact the Assessment Services Branch toll free at 310-0000, then 780-427-3170, or at lgsmail@gov.ab.ca. This is not a bill, the actual bill will be mailed out to each municipality by Mid-November 2014.

Request for Information

2014 Tax Year (2013 Assessment Year

Letter of Authorization

Assessment and Property Tax Policy Unit

Responsible for initiatives related to the assessment policies and procedures for property that is assessed on the basis of regulated rates and processes. These properties include “linear” properties (such as oil wells and pipelines), industrial machinery and equipment, railways and farm land. The unit monitors the legislation related to the assessment of these properties, and consults with representatives of municipalities, industry and the assessment profession in updating policies, procedures and rates.  The unit also updates manuals used in assessing some residential and commercial properties.