Assessment & Taxation

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NOTICE:  TAX PENALTIES & TAX INSTALLMENT PAYMENT PLAN
TAX PENALTIES
Current year property taxes that remain unpaid at December 31, 2016 become tax arrears on January 1, 2017, and will be charged a further 18% on all outstanding.
 
TAX INSTALLMENT PAYMENT PLAN
The Tax Installment Payment Plan (TIPP) is a popular program that allows you to pay your property tax on a monthly basis instead of a one-time payment on June 30th and is available at any time.  Payments would start in January through to December calculated by your yearly tax notice.  You would need to sign an Agreement at the Town Office (located in the Provincial Building) or call 780-827-3362 Ext. 23 for more information.
 
ASSESSMENT ROLL

The 2016 property assessment values are available at the 2016 Assessment Roll.

PROPERTY ASSESSMENT NOTICES
Your 2016 Property Assessment Notice will be mailing and the final assessment complaint date was May 29, 2017.
 
Your property assessment is an estimate of the market value as of July 1, 2016 based on characteristics and physical condition on December 31, 2015, using mass appraisal principals as required by the Municipal Government Act. This assessed valve will be used to calculate the amount of tax you will pay on your property.  If your property was only partially complete as of December 31, 2016, your assessment reflects the value of the lot plus the building based on the percentage complete.
 
ASSESSMENT
The Municipal Government Act is the legislation that all municipalities are to follow for Taxation and Assessment. To view the Municipal Government Act, please visit the Alberta Municipal Affairs website.
 
"Market Value Assessment" is a method of assessing the value of properties within most Alberta communities. It is the value your property would likely sell for in the marketplace. The Market Value Assessment will reflect the market value of the land and the market value of the building(s) on that land. The more a property is worth, the higher its market value assessment and the more the owner is expected to contribute to municipal and provincial education taxes.
 
HOW ASSESSMENT IS CALCULATED
Assessment is calculated using information from property files, verified sales data, field surveys, building permits and site visits.
 
Qualified assessors also value properties based on variables including lot and home size, basement finish, construction quality and location.
 
If you wish to see a guide for property assessment and taxation in Alberta, please click this link Alberta Municipal Affairs Property Assessment and Taxation.
 
WHY HAS MY ASSESSMENT CHANGED?
Property values are updated yearly, which means that your assessment may change every year. This is because market assessment reflects changes in home sale trends like location, property and neighborhood improvements, and general economic trends. If the value of properties has changed in the past year, residents can expect their assessments to change as well.
 
ASSESSMENT RELATED TO PROPERTY TAXES
Property taxes are used to fund, in part, municipal services that are of overall benefit to people who live in the community, such as roads, lighting and snow removal. Every property in Grande Cache is assessed to determine the amount of municipal tax each property owner should pay. The tax rate is set yearly by the Town Council.
 
WILL I PAY MORE TAXES?
Your taxes are based on the assessed value of your house and the tax rate set by Town Council. You won't know if your taxes have increased until your assessment has been completed and the tax rate has been set.
 
HOW ARE TAXES CALCULATED?
Your total property tax is made up of a municipal levy, a provincial education levy and a senior's housing levy. The municipal, provincial education and senior's housing levy are based on the assessed market value of your property. For municipal taxes, each properties' assessed value is divided by 1,000 and multiplied by the tax rate to determine that property's municipal tax levy. The tax rate is set each year by Town Council. Please click the following link for the Tax Rate Bylaw.
 
Municipal tax + Provincial Education tax + Seniors Housing tax = Your Property Taxes. The provincial government sets the education levy and the municipality is required to collect this tax on behalf of the province.
 
IS YOUR ASSESSMENT ACCURATE?
The appeal process is basically like this:
 
The taxpayer receives their assessment notice and decides if the assessment is reasonable or not (either talking to the assessor or not).
 
The assessment is legislated to be within 95% to 105% of market value.. (.95 – 1.05 ASR (Assessment to Sales Ratio).
 
The taxpayer puts in the complaint and the onus is then on the taxpayer to show that the requested assessed value is of more merit then the current assessed value to the Assessment Review Board.
 
After your formal complaint has been filed you are the "complainant” and the assessor is the "respondent”.
 
The Local (or Composite) Assessment Review Board is a quasi-judicial, non-bias board that will listen to both parties evidence and make a decision on the assessed value after hearing all of the facts.
 
It is important to note that the board cannot make a decision outside of the legislation that they are required to follow when calculating the assessed value in the first place.
 
Assessment in Alberta:  The Valuation date is to be July 1 in the year prior to taxation. The sales analysis for Grande Cache includes up to 3 years of sales (so July 1, 2014 to July 1, 2017).
 
One sale does not dictate market value. It is also important to note that there are different definitions of value. The Town of Grande Cache are calculating market value using "mass appraisal”.
 
The intent of taking 3 years of sales is to stabilize the values over time and get a real grasp of the values and trends.
 
Mass appraisal is the grouping of properties and using statistical testing with mass amounts of data and sales.
 
If you intend to get legal representation or an agent you will need to fill out an Agent Authorization form and file it with the Assessment Review Board.
 
If you are still of the opinion that your assessment is not accurate, please do the following:
 
1. Come and talk to our Tax Clerk.  If you have a current appraisal that is different than your assessed value, present that to us as well. If our assessor agrees that your assessment is inaccurate, we can send you a corrected assessment.
 
2. File a formal appeal at the Town Office. If you are still certain that this assessment is not what your property would probably sell for (the Valuation date is to be July 1 in the year prior to taxation. The sales analysis for Grande Cache includes up to 3 years of sales, so July 1, 2014 to July 1, 2017), you may appeal to the Assessment Review Appeal Board. Your appeal must be received by the date indicated on your assessment notice and on the official Assessment Review Board Claim Form and if necessary, the Agent Authorization Form.
 
You must still pay your taxes on time and if your appeal is successful, an adjustment will be made to your tax account.
 
If you disagree with any of the assessment information on this form, you have the right to submit a written complaint along with the required fee to the Clerk of Assessment Review Board by the FINAL DATE OF COMPLAINT. Complaints will not be accepted after the Final Date of Complaint. 
 
 

Residential Appeal Fee - $35.00
 
Non Residential Appeal Fee less than $200,000 assessment - $100.00
 
Non Residential Appeal Fee more than $200,000 assessment - $200.00 
 
 
TAXATION

PROPERTY ASSESSMENT AND TAXATION INFORMATION

At the May 11, 2016 Council meeting, Council passed the 2016 Tax Rate Bylaw.


Residential Non Residential
Municipal 7.5143 21.000
Education 2.5095 3.3950
Seniors 0.3902 0.3902
Total 10.4140 24.7852

 

2017 PROPERTY TAXATION NOTICES
Notices will be mailed in May, 2017.

Taxes will be due on June 30, 2017.

First penalty of 12% applies on July 1, 2017 on current

Second Penalty of 6 % applies on August 1, 2017 on current

An 18% Penalty will be applied on January 1, 2018 on all amounts unpaid after December 31, 2017.

If you have not received your Property Taxation Notice
Please contact the Tax Department at 780-827-3362 Ext. 23.

For those residents not on the payment plan, the notice shows:

A monthly T.I.P.P. amount, if you wish to join the program, please contact the Town Office.

The Tax Installment Payment Plan (T.I.P.P.) payment plan is an optional plan that allows you to pay your taxes in 12 monthly installments instead of a single yearly payment. This follows the regular tax year (which runs from January to December). Your first five monthly payments (January to May) will be estimated based on your previous year's taxes.

When you receive your annual tax notice in May, any adjustments required as a result of the annual levy will be spread over the last six payments of the year. Your tax notice will reflect the revised monthly amount. Arrangements can be made to allow you to join the plan during the current tax year.

If you have additional questions or concerns please contact the Tax Department at 780-827-3362 Ext. 23.

HOW TO PAY YOUR TAXES

There are various ways you can pay your taxes:

  • On-line banking (only available at ATB Financial, CIBC, Servus Credit Union and TD Canada Trust)
  • Pre-authorized by automatic payments that come directly out of your account - Preauthorized Payment Agreement Form (along with a void cheque)
  • Come into the Town Administration Office (in the Provincial Building)
  • Postdated cheques
  • Cheques through the mail should be post marked by June 30th of the taxation year