Property Assessment and Taxation Hub

The purpose of the property assessment and taxation hub is to provide a high-level learning resource for elected officials and municipal administrators who want to understand the responsibilities, methods and approach to assess and tax property in Alberta. In many cases, the property assessment and taxation system can be quite complex, and where this hub does not provide sufficient information, you are encouraged to contact Municipal Affairs or your local assessor for complete details.

Changes to this hub will be made as revisions to the Municipal Government Act are finalized in 2017.

Introduction

The property assessment and taxation system is a long-standing approach to assign and collect tax from property owners based on the value of each property. Municipal governments rely on property taxation as the primary source of revenue to pay for local services such as road maintenance and snow clearing, fire and police services, land use planning and recreation services. Property taxation is also used to fund a portion of the province’s cost to deliver K-12 education programs, which is commonly known as education tax.

The system is based on the principle that the value of property is a proxy for the ability to pay. The amount of tax is not, nor is it intended to be, directly related to the services provided to each property.

For a basic overview of how property assessment and taxation works, click here to watch a short video. For a more thorough understanding of Alberta’s system, click on the appropriate topic below.