Assessment Services Branch
For more information about Property Assessment and Taxation in Alberta, click here.
The roles of the Assessment Services Branch are carried out by four work units:
The 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.
The Education Tax and Assessment Advisory 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.
The 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.
The Assessment and Property Tax Policy Unit is 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.