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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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Provincial equalized assessment report

Description

In Alberta, equalized assessment is the means of comparing property wealth in a uniform manner for all municipalities. Alberta uses an ad valorem assessment and tax system where property taxes are... More ≫

Description

In Alberta, equalized assessment is the means of comparing property wealth in a uniform manner for all municipalities. Alberta uses an ad valorem assessment and tax system where property taxes are based on wealth and wealth is measured by the value of property expressed as an assessment. Equalizing an assessment is simply a process of adjusting each municipality's taxable assessment to a common year in accordance with current legislation and policy. The equalization process results in a common provincial assessment base that is used to determine the amount of requisition for each requisitioning body.

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Assessment bulletin [Municipal Affairs] [2020 to current]

Description

The purpose of the following assessment bulletins is to inform municipalities and assessors about specific property assessment matters.

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Frequently asked questions : non-residential property tax deferral

Description

Answers some of the commonly-asked questions regarding education property tax deferrals. In order to alleviate acute liquidity concerns anticipated as a result of COVID-19, government has asked... More ≫

Description

Answers some of the commonly-asked questions regarding education property tax deferrals. In order to alleviate acute liquidity concerns anticipated as a result of COVID-19, government has asked municipalities to provide a six-month deferral of non-residential education property tax or a combined municipal and education property tax deferral that is effectively equivalent to a six month deferral of education property tax.

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Non-residential property tax deferral guidelines

Description

In order to alleviate acute liquidity concerns anticipated as a result of COVID-19, government has asked municipalities to provide a six-month deferral of non-residential education property tax or... More ≫

Description

In order to alleviate acute liquidity concerns anticipated as a result of COVID-19, government has asked municipalities to provide a six-month deferral of non-residential education property tax or a combined municipal and education property tax deferral that is effectively equivalent to a six month deferral of education property tax. Municipalities are encouraged to consider similar programs to defer the municipal portion of business property taxes to further support local businesses.

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Assessment bulletin [Municipal Affairs] [2011-2019]

Description

The purpose of the following assessment bulletins is to inform municipalities and assessors about specific property assessment matters.

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Linear property assessment annual report

Description

The linear property assessment function is a legislated requirement that must be completed by February 28 for taxation in that year. For the last decade, the linear property assessment has been... More ≫

Description

The linear property assessment function is a legislated requirement that must be completed by February 28 for taxation in that year. For the last decade, the linear property assessment has been delivered to the taxpayers and municipalities by January 31 to support municipal budgetary planning. Linear property assessment is conducted on a full cost recovery basis.

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Tax recovery : a guide for Alberta municipalities [2013]

Description

The following manual has been written to assist municipalities and other stakeholders in working through the three tax recovery processes that are outlined in the Municipal Government Act (MGA),... More ≫

Description

The following manual has been written to assist municipalities and other stakeholders in working through the three tax recovery processes that are outlined in 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 flowcharts and checklists that highlight the main steps and timelines. The manual also contains the various forms that may be required by Alberta Land Titles or the Personal Property Registry. Sample letters and tax agreements are also provided, which may be of use to municipalities and stakeholders.

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Assessment bulletin [Municipal Affairs] [2000-2010]

Description

The purpose of the following assessment bulletins is to inform municipalities and assessors about specific property assessment matters.

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Equalized assessment report [1998 - 2008]

Description

In Alberta, equalized assessment is the means of comparing property wealth in a uniform manner for all municipalities. Alberta uses an ad valorem assessment and tax system where property taxes are... More ≫

Description

In Alberta, equalized assessment is the means of comparing property wealth in a uniform manner for all municipalities. Alberta uses an ad valorem assessment and tax system where property taxes are based on wealth and wealth is measured by the value of property expressed as an assessment. Equalizing an assessment is simply a process of adjusting each municipality's taxable assessment to a common year in accordance with current legislation and policy. The equalization process results in a common provincial assessment base that is used to determine the amount of requisition for each requisitioning body.

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