Property Assessment and Taxation
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.
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.
Education Requisitions 2016 Tax Year
- 2016 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
The rate for the annual linear property assessment fees was set by Ministerial Order No. MAG:027/16.
A linear property assessment fee is determined by a common rate charged to each municipality per dollar of linear assessment. This fee is collected from municipalities to recover the costs the ministry incurs associated with preparing and defending linear property assessments.
The 2016 tax year’s common rate increased 5.17 per cent from the 2015 tax year’s rate. The rate to determine the 2016 linear property assessment fees is 0.0000386300. Invoices for Alberta municipal linear property assessment fees will be sent in November 2016.
To assist with municipal budget planning, a listing of each municipality’s fees has been posted below.
If you have any questions regarding linear property assessment fees, 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
Assessment & 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.