The County relies on property taxes as its primary source of revenue to cover the expenses of providing municipal services. These services include but are not limited to, transportation, utilities, protective services, public health and welfare, planning and development, agricultural services, and recreation and culture.
To determine the municipal property tax levy, two main steps are involved. Firstly, the value of your property is assessed. Secondly, the annual tax rate is set. This rate is commonly expressed as a Mill rate or amount per $1,000 of assessment.
Property assessment criteria are established by the Alberta Government and vary depending on the property type. KCL Consulting Inc administers the assessments for residential, non-residential, farmland and machinery & equipment in the County. Province of Alberta handles linear and designated industrial property assessments such as pipelines and power lines. These assessments are conducted annually and provided to the County in early spring each year.
After the assessment is complete, the Council passes mill rates via bylaw, which considers other revenue sources and the operational and capital needs of the County. The tax rate is established to generate enough revenue through taxation to maintain the desired level of services for residents.
Don't forget, municipal property taxes are due on June 30th each year.
Tax Penalties
Penalties will be imposed on all outstanding tax balances as per the County's Penalties on Unpaid Taxes Bylaw. The penalties are as follows:
- 4% penalty as of July 1
- 8% penalty as of November 1
- 12% penalty as of May 1
Property Assessment Values
Property assessment, simply defined, is the determination of the market value of a residential or commercial property as of July 1 of the previous year. The Government of Alberta mandates that an independent, registered and impartial firm determine the assessed value of a property.
Farmland and Designated Industrial Property (DIP)/Linear properties are not assessed at market value, but rather assigned values by the designated provincial assessor.
The County has no role in the process or determination of a property’s assessment.
| CLASS | 2023 ASSESSMENT VALUE | 2024 ASSESSMENT VALUE | CHANGE (%) |
|---|---|---|---|
| RESIDENTIAL | 396,012,660 | 415,565,140 | 4.71% |
| FARMLAND | 51,483,980 | 51,549,440 | 0.13% |
| NON-RESIDENTIAL | 39,408,470 | 29,116,330 | -35.35% |
| DIP PROPERTY | 513,123,190 | 560,079,710 | 8.38% |
| LINEAR PROPERTY | 484,186,960 | 464,981,700 | -4.13% |
| MACHINERY & EQUIPMENT | 141,140 | 1,413,510 | 90.01% |
Taxation (Mill) Rates
The mill rate is defined by the amount of tax owed per (one) thousand dollars of property value. Once the market value of a property is established, a mill rate is applied to that property’s assessment to determine what is owed in taxes each year.
In the County, as with most other municipalities, there is a separate mill rate for residential and commercial properties. These rates are set each spring.
| TAX RATE (per $1,000 of Property Value) | RESIDENTIAL | FARMLAND | NON-RESIDENTIAL | DIP & LINEAR |
|---|---|---|---|---|
| Municipal | 6.4075 | 9.1904 | 14.8499 | 14.8499 |
| Education | 2.1317 | 2.1317 | 3.8107 | 3.8107 |
| Seniors Lodge Accommodation | 0.5510 | 0.5510 | 0.5510 | 0.5510 |
| DIP Requisition | 0.0765 | |||
| 2024 COMBINED MILL RATE | 9.0902 | 11.8731 | 19.2116 | 19.2881 |
| 2023 COMBINED MILL RATE | 9.2642 | 12.2357 | 19.0823 | 19.8344 |
| CHANGE (%) | -1.88% | -2.96% | 0.68% | -2.75% |
Property Tax Calculation
To calculate property taxes, the following formula is used:
Assessed Value of Property / 1000 X Combined Mill Rate
Tax Certificates
To obtain a tax certificate please contact the County's Taxation and Assessment department and have at least one of the following
- Legal land location
- Roll number(s)
- LINC number
- Owner name
Fees for tax certificates are outlined in the Schedule of Fees bylaw and will be invoiced. The current fee is $25 per legal.