What is a Property Assessment?*
Property assessment is the process of assigning a dollar value to a property for taxation purposes. In Alberta, property is taxed based on the ad valorem principle. Ad valorem means “according to value.” This means that the amount of tax paid is based on the value of the property. Property taxes are a primary source of revenue for municipalities. We use contract services to perform our annual assessment.
Understanding Your Assessment
Property assessments in Alberta are based on a combination of market value and regulated rates. Residential and non-residential properties are assessed at market value. Farmland, machinery and equipment, and linear properties are assessed using provincial regulated rates.
- The provincial government establishes the legislature, policies and guidelines that determine how assessments are to be completed.
- The assessor calculates your assessment according to provincial legislation and guidelines.
- Assessors use sales information to calculate the value of your property.
- The marketplace and not the assessor determines the value of your property. Thus, properties with similar market values will have comparable assessed values.
- Property owners have the right to inspect the assessment roll and can get an explanation of how their assessments are calculated by contacting the Taxation Clerk (see the Contact Us page).
If I do not agree with my assessment, what can I do?
Review your property information to make sure the description of the property is accurate. This is an important step. If you believe information about the property is not correct, arrange a meeting with the municipality’s assessor. Discuss any problems that might affect the property’s value (examples, a major structural problem such as a cracked foundation or buildings have been removed). Find out if these problems were taken into account when the assessment was prepared. The assessor can re-inspect the property and correct the information if necessary.
For further information contact:
Alberta Municipal Affairs
Assessment Services Branch
15th Floor, Commerce Place
10155 – 102 Street
Edmonton, AB T5J 4L4
- Phone: 780-422-1377 (To call toll free, dial 310.0000 first)
- Fax: 780-422-3110
- Municipal Affairs Website
How to File an Assessment Complaint
A person wishing to make an assessment complaint must do so in accordance with Section 460(1) of the Municipal Government Act, Chapter M-26.
The instruction guide on how to file an assessment complaint and the assessment complaint forms can be obtained by clicking on the links below or upon request from Greenview’s Administration Office:
- Filing a Property Assessment Complaint and Preparing for your Hearing
- Assessment Review Board Complaint Forms
Complaints must be filed within 60 days from the date of the Assessment/Tax Notice.
In accordance with Bylaw 13-712 Schedule A, the following Complaint Registration Fees must accompany your assessment complaint:
| Complaint Category | Complaint Fee |
| Residential 3 or FewerDwellings & Farm Land | $50 per roll number |
| Residential 4 or MoreDwellings | $650 per roll number |
| Non-Residential | $650 per roll number |
Completed forms are to be forwarded to:
Clerk of Assessment Review Board
Greenview
4806 – 36 Avenue
Box 1079
Valleyview, Alberta T0H 3N0
Business hours are from 8:00 a.m. to 12:00 p.m. and 1:00 p.m. to 4:30 p.m.
An assessed person is entitled to see or receive sufficient information about the person’s property in accordance with Section 299 of the Municipal Government Act or a summary of an assessment in accordance with Section 300 of the Municipal Government Act, or both.
For costs related to obtaining Assessment Records please refer to the Schedule of Fees.
Once the clerk determines which board will hear your complaint, you will be notified of the hearing date and location.
There are two types of assessment review boards that hear complaints depending on the type of property:
- Local Assessment Review Board (LARB)
(the majority of residential and farmland complaints will be heard by this board) - Composite Assessment Review Board (CARB)
(non-residential and some multi-unit residential complaints will be heard by this board)
Municipal Property Taxation*
Under the Municipal Government Act, municipalities are responsible for collecting taxes for municipal and educational purposes. Property taxes are levied based on the value of the property as determined by the property assessment process. Property taxes are not a fee for service, but a way of distributing the cost of local government services and programs throughout a municipality.
The property tax system is comprised of two distinct processes – preparing the assessments and setting the tax rate. The assessor’s job is to prepare assessments. The Municipal Council is responsible for completing the second process, setting the tax rate.
Relationship between Property Assessment Value and Property Taxes*
Often the terms “assessment” and “taxation” are considered to be interchangeable. However, assessment and taxation are very different. Although one impacts the other, each is a distinct and independent process.
Assessment is the process of estimating the dollar value of a property for taxation purposes. This value is used to calculate the amount of taxes that will be charged to the owner of the property.
Taxation is the process of applying a tax rate to a property’s assessed value to determine the taxes payable by the owner of that property.
* Source: The Government of Alberta
Top 9 things you should know about your complaint:
- Your complaint will be heard by the Assessment Review Board. This is an impartial three member panel.
- The Board receives administrative support from the clerk. The clerk is the primary link between you and the Board.
- If your complaint is regarding the assessed value of the property, it is your responsibility to prove to the Board that your assessment is incorrect. You may want to consider submitting assessments of comparable properties. Assessment comparables can be found through a number of sources.
- You will receive a Notice of Hearing letter that tells you the date, time, and place where the board will hear your complaint. Your attendance at the hearing is valuable to the Board, as they may have questions about the information you submitted with your complaint.
- The Notice of Hearing letter will explain the process you must follow to exchange information about your complaint. You must provide all information that you intend to use at your hearing; the Board is not permitted to consider any information that has not been disclosed properly.
- The Board can hear complaints for the current assessment year only. They may not hear complaints regarding municipal tax rates or service levels.
- The Board Chair will outline the hearing procedure at the start of the hearing. Following the hearing, the Board will issue a written decision.
- The Board’s decision can not be based on stories, emotions or personal views.
- The Board’s decision is final. They can either decide to dismiss your complaint, make a change to your assessment notice (increase or decrease), or decide that no change is required.