Property Assessment and Taxation

Municipal governments generally rely on property taxes to fund municipal services so it is important that municipal elected and administrative leaders can educate the public about the ins and outs of Alberta’s property assessment and taxation system.  

To help municipal officials be informed on key property tax issues, we have created a tool called Property Assessment and Taxation: A Guide for Alberta’s Municipal Leaders. The guide covers topics such as: 

  • How different types of property are assessed 

  • How property tax rates are determined 

  • How the assessment complaint system works 

  • What is equalized assessment and why it is used 

  • How to answer common questions about property taxes from residents and property owners 

For a thorough understanding of Alberta’s system, check out the guide. For a short overview of how property assessment and property taxation work, you can watch one of the videos linked below. 

The following list represents recent resolutions passed by Alberta Municipalities’ members that seek changes to provincial legislation or policy related to property assessment or taxation. For more details and other resolutions, please visit our Resolutions Library.

Advocacy on Financial Measures (2021) 

Calls for Alberta Municipalities to advocate for municipal finance reform including new revenue tools to reduce reliance on property taxes, expanded flexibility in property taxes, and development of non-residential property sub-classes.  

Creating Jobs Through Remediating and Redeveloping Brownfields (2021) 

Calls for the Government of Alberta to create a provincial brownfield tax incentive program along with other changes to support the development of brownfields.  

Police Funding Model Accountability & Transparency (2021) 

Calls for the Government of Alberta to allow policing costs to be identified as a provincial requisition that is reported as an independent line item on property tax notices.  

Expansion of Authority to Support Affordable Housing (2021) 

Calls for the Government of Alberta to expand the local improvement tax process and provide additional financial tools to enable individuals to increase affordable housing options.  

Education Property Tax Collection (2020) 

Calls for the Government of Alberta to take over the collection of provincial education property taxes instead of requiring municipal governments to administer the process.  

Education Tax Rebate (2020) 

Calls for the Government of Alberta to issue rebates to municipal governments for any amount of the provincial education property tax requisition that is not collectable by municipalities due to non-payment of property taxes by property owners.