Assessment & Taxation
Funding and facilitating essential County services
Pages in this Section
Property and business taxes are vital revenue sources for the County.
These revenues allow the County to maintain infrastructure and deliver the day-to-day programs and services upon which we all rely, including:
- Road construction and infrastructure maintenance (visit the Infrastructure section for details)
- Parks, leisure facilities, and community programs (visit the Community & Recreation section for details)
- Enhanced fire and emergency services (visit the Fire Services section for details)
- Community-focused municipal initiatives
To ensure taxation is fair and equitable, the County conducts annual property assessments that reflect market value (or typical net annual rental rates for businesses) as of July 1 of the prior year, in compliance with the Alberta Municipal Government Act (MGA).
Key Dates & Timelines
May: Assessment notices are mailed out to property and business owners
June 30: Property and business taxes are due
Important
We recommend reviewing your assessment notice carefully upon receipt. If you did not receive your notice or have any questions, please contact the County Administration Office as soon as possible.
How Property Assessments Work
In Alberta, property assessments are updated from scratch every year using a mass appraisal method.
Rather than assessing each home individually, the County groups similar properties by location, size, age, and use, and applies standardized market trends from the past 12 to 36 months.
Assessments are calculated using a two-step process:
- Land Value (As if Vacant): Assessed based on its "Highest and Best Use" (legal, physically possible, and financially feasible).
- Improvements (Buildings): The value of any structures is added. Outbuildings (garages, sheds) are valued using provincial cost manuals, while residences are valued based on local real estate sales comparisons.
Property Classes
Every parcel of land and property improvement within the County is assigned to one or more statutory assessment classes. These classifications determine the specific municipal and provincial tax rates applied to your property annually.
- Class 1: Residential
- Class 2: Non-residential (Commercial/Industrial)
- Class 3: Farmland
- Class 4: Machinery and Equipment
Understanding Farm Status & Agricultural Benefits
Properties engaged in agricultural production may qualify for official Farm Status. Qualifying activities include field crop production, livestock grazing and feeding, dairy operations, poultry farming, apiculture (beekeeping), horticulture, and other recognized agricultural practices.
Farm Status offers two major financial advantages designed to support local ag operations and maintain land in active production:
- Lower Taxes: Farmland is assessed at its agricultural use value rather than market value, significantly reducing property taxes.
- Building Exemptions: Eligible farm buildings (excluding residences) are 100% exempt from property taxation.
Qualifying Exemptions
While the vast majority of real estate is subject to municipal taxation, specific properties receive full or partial tax exemptions due to their public, civic, or community benefit.
Common statutory exemptions include:
- Government-Owned Property: Federal, provincial, and municipal lands and facilities used for public administration, infrastructure, and public parks.
- Educational Institutions: Properties owned and operated by school divisions, public charter schools, and post-secondary institutions.
- Healthcare Facilities: Public hospitals, health centers, and facility space managed by regional health authorities.
- Places of Worship: Real estate owned by religious organizations used primarily for public worship, religious education, or related administrative purposes.
- Non-Profit Facilities: Qualifying charitable, recreational, and community organization facilities that meet strict operational and governance criteria under provincial regulations.
Legislative Compliance Standards
To guarantee fairness, consistency, and administrative transparency, all municipal assessment practices strictly adhere to Alberta’s governing legal framework:
- Municipal Government Act (MGA): The primary provincial statute establishing the legal authority, duties, and overarching rules for property assessment and taxation.
- Matters Relating to Assessment and Taxation Regulation (MRAT): Sets the technical valuation standards, operational procedures, and annual reporting requirements for professional assessors.
- Matters Relating to Assessment Complaints Regulation (MRAC): Governs the formal complaint process, Assessment Review Board operations, and dispute resolution timelines to protect property owners' right to appeal.
- Farmland Assessment Minister’s Guidelines: Regulate the specific valuation rates and standards used exclusively to assess agricultural land across the province.
Documents not loading? The Government of Alberta frequently changes where and how it displays documents on its website. If the links above do not open the respective documents, please visit the Government of Alberta website and search for the latest versions.
Questions or Discrepancies?
If you believe an error has been made on your assessment notice, we encourage you to contact our Assessment team. Most issues can be resolved quickly through an informal conversation with an assessor—saving you time, effort, and filing fees.
If you still disagree with your assessment after speaking with an assessor, you have the right to file a formal complaint.
Related Information and Resources
Was this information helpful?
to Top