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TRA information circular TRA-1 : introduction to Tax and Revenue Administration

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices for all tax and levy programs administered by TRA.... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices for all tax and levy programs administered by TRA. The circular also provides information about TRA and the services it provides. Information circulars are updated as necessary and a revision number assigned.

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Provincial education requisition credit program by municipality

Description

Lists the dollar amount of the provincial education requisition credit for Alberta municipalities. The Government of Alberta launched the Provincial Education Requisition Credit program in... More ≫

Description

Lists the dollar amount of the provincial education requisition credit for Alberta municipalities. The Government of Alberta launched the Provincial Education Requisition Credit program in response to an economic downturn in the oil and gas industry which has caused hardship for municipalities across the province. The program provides municipalities with an education property tax credit equal to the uncollectable education property taxes on delinquent oil and gas properties, upon approval of a qualifying application.

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Education property tax : facts and information

Description

Presents information, including answers to frequently-asked questions, about the education property tax.

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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 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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Frequently asked questions : designated industrial requisition credit for uncollectable designated industrial property tax requisition

Description

The guideline is to assist municipalities in applying for the Provincial Education Requisition Credit for uncollectable education property taxes on oil and gas properties and for the Designated... More ≫

Description

The guideline is to 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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Provincial education requisition credit for uncollectable education property taxes on oil and gas properties : program guidelines

Description

The Government of Alberta launched the Provincial Education Requisition Credit program in response to an economic downturn in the oil and gas industry which has caused hardship for municipalities... More ≫

Description

The Government of Alberta launched the Provincial Education Requisition Credit program in response to an economic downturn in the oil and gas industry which has caused hardship for municipalities across the province. The program provides municipalities with an education property tax credit equal to the uncollectable education property taxes on delinquent oil and gas properties, upon approval of a qualifying application.

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Guide for the exchange of assessment information : market value properties : Municipal Government Act (MGA) and regulations

Description

The purpose of this guide is to define best practices regarding requests for information by an assessment jurisdiction under Sections 294 and 295 of the Municipal Government Act and standards of... More ≫

Description

The purpose of this guide is to define best practices regarding requests for information by an assessment jurisdiction under Sections 294 and 295 of the Municipal Government Act and standards of information for typical residential and non-residential property types that should be provided in response to a request for assessment information under Sections 299 and 300 of the Act.

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Guide to property assessment and taxation in Alberta [2018]

Description

The Guide to Property Assessment and Taxation in Alberta was written to provide general information about the province’s property assessment and taxation system. This guide will be helpful for... More ≫

Description

The Guide to Property Assessment and Taxation in Alberta was written to provide general information about the province’s property assessment and taxation system. This guide will be helpful for anyone who wants or needs to have an understanding of how the province’s property assessment and taxation system works. The guide is structured to reflect the organization and process of the property assessment system in Alberta. It begins with the foundations of the system—the legislation and history—and follows the process through to show how property taxes are determined and levied based on a property’s assessment.

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Ministerial Order MSL:101/17 [Municipal Affairs]

Description

This Ministerial Order cancels the taxes and arrears for Improvement District No. 24 (Wood Buffalo) - Roll 224622.

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