Assessment and Taxation
Property taxes are the primary revenue source for the County. Taxation revenue is used to offset the costs of providing municipal services throughout the County. Some of the following programs and services include:
- Transportation (road networks, airport, drainage)
- Utilities (water, sewer, waste disposal)
- Protective Services (fire, emergency preparedness, provincial policing costs)
- Public Health/Welfare (Family & Community Support Services)
- Planning & Development (zoning – subdivision – development of lands)
- Agricultural Services (equipment rental, roadside mowing, weed control, research)
- Recreation & Culture (parks, halls, libraries, museums)
The municipal property tax levy consists of two main steps:
1) Assessing the value of your property.
2) Setting the annual tax rate. This rate is typically expressed as a Mill rate or amount per $1,000 of assessment.
Assessment Information
The Alberta Government determines the criteria for property assessment, which varies based on the type of property being assessed. Residential, non-residential, farmland and machinery & equipment assessments for the County are administered by KCL Consulting Inc. The Province of Alberta is responsible for providing the linear and designated industrial property assessments (pipelines, power lines, etc.). These assessments are completed on an annual basis and are provided to the County in early spring each year.
County of Northern Lights Assessment Values by Property Type
| Class | 2022 Assessment Value | 2021 Assessment Value | Change (%) |
| RESIDENTIAL | 365,511,100 | 342,973,440 | 6.57% |
| FARMLAND | 51,060,440 | 51,002,330 | 0.11% |
| NON-RESIDENTIAL | 28,526,050 | 26,315,390 | 8.40% |
| DIP Property | 367,877,820 | 367,239,590.00 | 0.17% |
| Linear Property | 477,856,420 | 493,403,040.00 | -3.15% |
| MACHINERY & EQUIPMENT | 148,760 | 144,230.00 | -4.42% |
For additional information about taxation and assessment please visit the Alberta Municipal Affairs website: http://municipalaffairs.gov.ab.ca/mc_property_assessment_and_taxation.cfm
For additional information or to contact the assessor for the County, please visit KCL Consulting Inc.’s website: http://kcl-consulting.com
Taxation Information
Once the assessment has been finalized, the Council pass mill rates by way of bylaw, that take into account other revenue sources as well as the operational and capital requirements for the County. The tax rate will be set at a rate that will ensure the municipality generates sufficient revenue through taxation to maintain the desired level of services for its residents.
The municipal property taxes are due on June 30th every year.
2022 Tax (Mill) Rate – Bylaw # 22-61-470 | ||||
Residential | Farm Land | Non - Residential | D.I.P & Linear | |
Municipal Tax Rate | 6.4075 | 9.1904 | 14.8499 | 14.8499 |
Education-Alberta School Foundation Fund Tax Rate/ Education Opted Out Tax Rate | 2.5750 | 2.5750 | 3.8078 | 3.8078 |
Seniors Lodge Accommodation Tax Rate | 0.5116 | 0.5116 | 0.5116 | 0.5116 |
Designated Industrial Property Requisition | 0.0766 | |||
2022 Combined Mill Rate | 9.4941 | 12.2770 | 19.1692 | 19.2458 |
2021 Combined Mill Rate | 9.6240 | 12.4069 | 19.1015 | 19.1775 |
Change (%) | -1.35% | -1.05% | 0.35% | 0.36% |
Rate is the amount of taxes that would be due for every $1,000 of property value.
To calculate property taxes: Assessed Value of Property x Combined Mill Rate $1,000Payment Options
The County accepts payment by any of the following means: cash, cheque, telebanking, online, credit card, or debit card. The County has set up telebanking at the following banks: TD Canada Trust, CIBC, Royal Bank, Bank of Montreal, Scotia Bank, ATB Financial, and the Caisse Horizon Credit Union Ltd.- Manning Branch.
The County also offers a pre-authorized payment plan for property taxes. To sign up for the pre-authorized payment plan, complete the Property Tax Autopay Application and submit it to the Tax Department via fax or email.
Please contact Denilda Johnson, Taxation Department for additional information regarding assessment, taxation and payment options.
Tel: 780.836.3348 Fax: 780.836.3663 Email: johnsond@countyofnorthernlights.com