Assessment Roll Information on Land & Improvement Value:
Understanding how your property is assessed:
Municipal Property Assessment
Assessment year and tax year
The assessment year is the year on which the assessment is based. The tax year is the year in which the assessment notice and the tax notice will be provided to you. For example, 2016 assessment year, 2017 tax year.
Alberta Municipal Affairs; Guide for the Exchange of Assessment Information: Market Value Properties Municipal Government Act (MGA) and Regulations
Designated industrial property (DIP)
Designated industrial properties are assessed by the provincial assessor.
Designated industrial property assessment information can be found on the Alberta Government website.
Education Property Tax
How the education property tax is calculated, collected and used to support education funding.
Every year the province calculates, based on assessment value, the amount each municipality must contribute towards the public education system.
Municipalities collect the education property tax from all property owners in Alberta. The money collected through this tax is pooled into the Alberta School Foundation Fund ASFF and then distributed to public education system school boards on an equal per-student rate.
Opted-out school boards: All separate school boards in the province have opted-out of the ASFF. This means they collect education property tax money directly from the municipalities.
Separate school jurisdictions: The Constitution of Canada guarantees Protestant and Roman Catholic citizens' minority rights to a separate education system. In communities where there are separate school jurisdictions, property owners must declare support for one school jurisdiction or another to determine where education property tax dollars should be directed. School support notices – Declarations of faith forms are to be filled out to have your education tax portion collected for the separate school jurisdictions.In our jurisdiction there's Public School division and Catholic School division.
The education property tax provides Alberta's education system with a stable and sustainable source of revenue. The tax supports all public and separate school students and helps pay for basic instruction costs, including teacher salaries, textbooks and other classroom resources.
For more details, read the Education Property Tax: Facts and Information brochure.