Publications

A proposal for property tax growth-sharing : an investigation of inter-municipal sharing of commercial-industrial property tax assessment growth in Alberta

Description

The principles and rationale of inter-municipal property tax base-sharing are sound and reasonable. However, a program of sharing all commercial-industrial assessment (including existing... More ≫

Description

The principles and rationale of inter-municipal property tax base-sharing are sound and reasonable. However, a program of sharing all commercial-industrial assessment (including existing assessment) among all municipalities in the Province is not a viable proposal. Therefore, a program of growth-sharing, which would involve the sharing of a portion of future commercial industrial growth, is proposed.

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