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A guide to tax recovery in Alberta [2024]

Description

This manual has been created to assist municipal officials and other stakeholders in working through the three tax recovery processes allowed under the Municipal Government Act (MGA), RSA 2000,... More ≫

Description

This manual has been created to assist municipal officials and other stakeholders in working through the three tax recovery processes allowed under the Municipal Government Act (MGA), RSA 2000, Chapter M-26. This manual contains detailed descriptions of the steps required to satisfy the legislative requirements relating to the various tax recovery processes. It also contains checklists that highlight the main steps and timelines. Links to the various forms required by Alberta Land Titles or the Personal Property Registry are also included.

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Property tax credit guidelines : Provincial Education Requisition Credit, Designated Industrial Requisition Credit

Description

These guidelines and supporting documentation will assist municipalities in applying for the Provincial Education Requisition Credit for uncollectable education property taxes on oil and gas... More ≫

Description

These guidelines and supporting documentation will assist municipalities in applying for the Provincial Education Requisition Credit for uncollectable education property taxes on oil and gas properties and for the Designated Industrial Requisition Credit for any uncollectable Designated Industrial property tax requisition. The two programs were established to assist municipalities where taxes related to requisitioned amounts cannot be collected from property owners.

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Local Government Fiscal Framework program guidelines

Description

The Local Government Fiscal Framework (LGFF) is Alberta’s primary funding mechanism for providing local governments with predictable infrastructure and operating grant support. Local governments... More ≫

Description

The Local Government Fiscal Framework (LGFF) is Alberta’s primary funding mechanism for providing local governments with predictable infrastructure and operating grant support. Local governments determine projects and activities to be funded by the LGFF based on local priorities, within the general qualification criteria set out in the program guidelines. The LGFF is replacing the Municipal Sustainability Initiative, which was in place from 2007 to 2023.

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Alberta construction cost reporting guide

Description

The costs of construction reported by the company to the assessor are the actual expenditures made in constructing the facility as referenced in the agreement with the contractor or as incurred... More ≫

Description

The costs of construction reported by the company to the assessor are the actual expenditures made in constructing the facility as referenced in the agreement with the contractor or as incurred directly by the company. Construction costs include both direct and indirect costs.

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Alberta railway property assessment minister's guidelines

Description

Annual updates of the railway assessment minister's guidelines.

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Recording and reporting information for assessment audit and equalized assessment manual

Description

An annual audit program, involving submissions of data from municipalities to Alberta Municipal Affairs, checks for compliance with regulated assessment standards. The annual submission contains... More ≫

Description

An annual audit program, involving submissions of data from municipalities to Alberta Municipal Affairs, checks for compliance with regulated assessment standards. The annual submission contains the information about every assessable property in the municipality for the purposes of conducting the annual audit and for determining the equalized assessment. The main section of this manual describes the following: how that information is to be submitted to the ministry's Computer Assisted Mass Appraisal system; and the steps of the annual audit process, including collection & processing of property sales data, sales price adjustments, matching sale data to assessment data, stratification of data, and use of standardized codes. The final sections briefly review scheduled detailed assessment audits, the declaration prepared by the assessor, reporting of linear property assessments, and the municipal audit & assessment process.

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Alberta farm land property assessment minister's guidelines

Description

Annual update of the farm land assessment minister's guidelines.

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Alberta linear property assessment minister's guidelines

Description

Annual update of the linear property assessment minister's guidelines.

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Alberta assessment quality minister's guidelines

Description

Alberta Municipal Affairs audit program checks assessment data submitted by municipalities for compliance with regulated assessment standards. These guidelines set out direction for recording... More ≫

Description

Alberta Municipal Affairs audit program checks assessment data submitted by municipalities for compliance with regulated assessment standards. These guidelines set out direction for recording & reporting information for assessment audits & equalized assessments; and directions for conducting annual assessment audits, equalized assessment, and detailed assessment audits.

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Financial information return manual for municipalities

Description

The Municipal Government Act requires that each municipality annually prepare a financial information return (FIR) and that each municipality prepare annual financial statements of the... More ≫

Description

The Municipal Government Act requires that each municipality annually prepare a financial information return (FIR) and that each municipality prepare annual financial statements of the municipality in accordance with generally accepted accounting principles. This manual is intended to assist municipalities in meeting these reporting requirements.

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