Assessment  FAQ
(Frequently asked Questions and Answers)

You can request assessment information on any property within the M.D. provided you know the legal description (FOIP rules apply). A fee is charged for any paper copies of Assessment information.

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Compare your assessment to property that is in close proximity to yours and has a residence of similar age, style and quality of construction. The assessments should be fairly close.

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How can I compare my assessment?

The assessment rolls are available for inspection during business hours at the M.D. office, or contact the Assessment Department.

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What can I do if I don’t feel my assessment is fair?

You have the right to appeal your assessment within thirty-nine (39) days of the mailing date of the combined Assessment and Tax notice.

After you have compared your assessment to similar properties contact the Assessment Department in person or by telephone and confirm the information. If there is an error in the assessment it will be corrected and a new combined Assessment and tax notice will be issued. You may also request an inspection by an assessor.

Why is the assessment department inspecting my property?

Annual inspections – Inspecting new building construction, renovations, and changes.

Re-Inspection cycle - Confirmation of assessment information

NOTE: this cycle is conducted every five years to maintain integrity of assessment information.

Inspecting recent sales – Assessed values are based on typical market conditions. It is important to ensure that sales reflect typical market conditions. For example, if a sale occurred between a father and son it may not be a good representation of actual value.

Excerpt From Alberta Regulation 365/94

Municipal Government Act

(SA 1994 cM-26.1)

1. (e) "Farming operations" means raising, production and sale of agricultural products and includes

1. Horticulture, aviculture, apiculture and aquiculture.
2. The production of livestock as defined in the livestock and livestock Products Act and
3. The planting, growing and sale of sod.

Excerpt From

Livestock and Livestock Products Act (1996)

 

1. (d) " Livestock" means horses, cattle, sheep, swine, fur –bearing animals raised in captivity, game – production animals within the meaning of the Livestock Industry Diversification Act, live poultry and bees.

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How is farmland valued for assessment?

Farmland is currently assessed on the basis of its productive value. All farmland is rated on the basis of its ability to produce an average net income under typical management practices. The system was intended to ensure that, wherever possible, assessments would consistently reflect agricultural market value within a particular region and from one region of the province to another.

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What is RAP Exempt?

(RAP) Rural Assessment Policy - In a rural municipality, a residence on farmland is exempt from assessment, in whole or in part, based on the assessed value of the qualifying farmland owned by the farmer. The exemption applies only to land owned by the farmer or leased from the Crown or a municipality. Land that is leased from private owners does not qualify for an exemption.

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Assessment Review Board (ARB)

An assessment complaint may be about any of the following matters:
1. An assessment
2. An assessment class
3. An assessment sub-class
4. The type of property
5. The type of improvement
6. Whether the property is assessable
7. Whether the property or business is exempt from taxation

There is no right to make a complaint about any tax rate. A complaint must explain why the complainant thinks that information shown on an assessment or tax notice is incorrect. The complaint must include the mailing address of the complainant.

The ARB is appointed each year by the council of your municipality. Between three and five members form an ARB. There is no stipulation regarding who may sit, but historically councillors or ratepayers have been Board members. The Board hears complaints on assessments of land and buildings to ensure that assessments are fair and equitable in relation to assessments on other, similar properties in the municipality. The Board then directs any necessary amendments to be made to the assessment roll. If you believe that your assessment is unfair or contains an error, the first step that you should take is to arrange an informal meeting with the Assessor in your municipality. Chances are good that the matter will be resolved then and there.

If it isn't and you wish to take your complaint to the ARB, your must send written notice to the address on the assessment notice within the time limit indicated on the notice.

You will be advised in writing of the date, place, and time of your ARB hearing at least 14 days in advance.

In most cases, the hearings are held in the municipal offices. Council will, by bylaw, call for sittings of the Assessment Review Board for the purpose of hearing complaints. The Board will meet after the complaints are received. The length of time it takes will depend on the number of complaints that it hears as well as their complexity.

As the sitting starts, the chairperson will formally announce that the ARB hearing is in session. Before proceeding with complaints, the chairperson may outline the procedure to be followed. A timetable is usually established in advance and complainants are called into the hearing room according to this schedule. A member of the ARB may administer an oath to a complainant or witness before evidence is given.

Complainants present their cases and their witnesses. Then the Assessor has the opportunity to question those who testify. Next, the Assessor presents his case and witnesses, and the complainant has the opportunity to question the Assessor. When all the evidence has been presented, both the complainant and the assessor should have the opportunity to present final arguments to the Assessment Review Board.

When you decide to present your case, be sure to follow these standard rules of conduct:

• Remember to address the Board through the chairperson.
• A written presentation that can be entered as an exhibit for future reference is preferable. 9 copies should be provided (for the Board, assessors, and clerk).
• Always wait for the Chair to recognize you before you speak.
• When preparing your case, keep in mind the limits of the ARB’s responsibility -- the ARB’s purpose is to determine whether or not the assessed value of your property is fair in relation to the assessments of other similar properties. It has no power to make decisions concerning taxation or level of services or to act on complaints about changes in assessed values from previous years.

Remember that the ARB’s role is to determine if the assessed value bears a fair and just relationship to the values of similar or neighboring properties.

If possible, present the ARB with recent sales evidence of local properties similar to your own which will support your case. (Sales should have been made on the open market rather than between relatives or associated companies. "Forced transactions" have little value as evidence.)

You may wish to provide the ARB with photographs of your property and other properties that you are using as comparison. Photographs are a great help and provide valuable support for a verbal description.

Be as clear and logical as possible. Write down all of the important points that you wish to make as a guide in presenting your complaint.