Finance + Taxation

How is property assessed?

In Alberta, residential and most commercial property is assessed using the market value approach.

Market value is defined as the price a property might reasonably sell for after adequate time and exposure to an open market when sold by a willing seller to a willing buyer.

To calculate your assessment, assessors look at property characteristics such as the size, type and age of your property, as well as its location, style, condition, upgrades, and lot size.  The selling prices of similar properties in the same neighborhood or similar areas are also considered.

Your property’s market value is determined from a range of probably selling prices, not a specific selling price.

Why are property assessments prepared?

The assessment process establishes the value of a property in relation to similar properties.  The purpose of property assessment is to distribute the property tax fairly among property owners in a municipality.

The assessment of a property does not in itself generate property taxes.  Property taxes are generated when the tax rate, established by your municipality, is applied to the assessed value of your property.  Council sets its tax rate based on the amount of revenue it needs for local programs and services.

Property tax dollars pay for municipal services such as: police and fire protection, roads, waste management, parks and recreation, and capital projects.

Your property tax bill also included a school tax, which is collected by the County and then submitted to the province. The province uses the school tax to help pay for primary and secondary education programs.  Your property tax bill may also include local improvement taxes or other municipal taxes.

Note:  You cannot file a complaint about the tax rate with an assessment review board, or appeal it to the Municipal Government Board.  Neither type of board can change tax rates or the services that are provided by a municipality.

Once the assessment is complete, the assessed value is entered on the Assessment Roll which lists all of the property assessments of the County.  Assessment notices are created from the information on the Assessment Roll and mailed to every property owner in the County.  The Assessment Notice and Tax Notice may be combined on one notice.

How do I check my assessment?

First, contact the County Office.  Ask to review your property record to make sure the description of your property is accurate.

This is an important step.  The assessor can inspect your property and correct the assessment if necessary.  If the assessor agrees the original notice is not accurate, a new notice can be issued.

Arrange a meeting with the assessor.  Discuss any problems that might affect your property’s value (for example, a leaking roof, cracked foundation).  Find out if these problems were taken into account when your assessment was prepared.

Compare your assessment with other assessments of similar properties in your neighbourhood.  Talk with a professional appraiser, assessor, or realtor who can estimate your property’s value in the current market.

You can file a complaint with the Assessment Review Board (ARB) if you think your property assessment is not correct. Your complaint must be filed at the address shown on your Assessment Notice no later than the date shown on the Assessment Notice.

Council has established a $50.00 filing fee, you will have to pay it within the required time or the complaint will not be accepted.

How do I prepare for an ARB or MGB hearing?

Your goal is to show proof to the board that the assessment on your property is not a fair estimate of the price your property would sell for on the market, or a fair estimate when compared to properties of similar value.

Remember, market value is not defined as the exact selling price of a property, but the most reasonable selling price.

Similar properties rarely sell for the same price.  However, the sale prices for similar properties will likely fall within the range of prices.  The market value of your property is within that range.

The following information will help you present your case:

    • Alberta Municipal Affairs; detailed guide – Preparing for
    Your Assessment Complaint or Appeal Hearing
    • Sales records from similar properties
    • Appraisals or assessments of similar properties
    • Repair estimate from a reputable contractor
    • Photographs

You and the assessor are required to exchange information and evidence before the hearing.  You may want to attend a hearing beforehand to see how the process works.

You may hire someone to represent you at the hearing (for example, a tax agent or a lawyer) or you may bring a friend or family member to assist you.  Contact the County Office if you have questions about the board’s process and timelines.

What happens the day of the hearing?

When your hearing starts, you will be asked to present your case first.  You may want to speak to the board, have witnesses speak, use letters and photographs, etc.

During the hearing, that assessor or the assessor’s lawyer may question you or your witnesses.

After you present your information, the assessor will defend the assessment.

You may ask questions about the information the assessor presents.  The board members may ask questions at any time.

At the end of the hearing, you and the assessor will be asked to summarize your positions.

When will a decision be made regarding my case?

The board may announce its decision at the end of the hearing, or it may inform you of its decision at a later date.  A written decision will also be mailed to you.  If you want written reasons for the decision, request them before the hearing ends.

What if I am not happy with the ARB’s decision?

You can appeal to the Municipal Government Board (MGB). In Alberta, you have 30 days after the ARB’s written decision is sent to you inn which to file an appeal with the MGB.

Where can I find more information?

Contact the County Office at the address printed on your property Assessment Notice.

Contact the MGB for information on how to file an appeal with the board.

Telephone toll-free: 310-0000, then (780) 427-4864.

You may view and print Preparing for Your Assessment Complaint or Appeal Hearing from the Alberta Municipal Affairs, Assessment Services branch website at:

https://www.alberta.ca/property-assessment-complaints-and-appeals.aspx

https://open.alberta.ca/dataset/3327a980-4009-4d19-986a-fe68ebc04294/resource/4a96e0be-10fb-4bdb-9c13-99121fcf5012/download/filing-a-property-assessment-complaint-and-preparing-for-your-hearing.pdf

or contact:

Alberta Municipal Affairs
Assessment Services Branch
15^th Floor, Commerce Place
10155 – 102 Street

Edmonton, Alberta T5J 4L4

Telephone: toll-free 310-0000, then (780) 422-1377
Fax: (780) 422-3110

Also, visit their website at www.municipalaffairs.gov.ab.ca

You may view or purchase copies of the Municipal Government Act and Alberta regulations from the King’s Printer Bookstore.

Call the bookstore toll-free at 310-0000, then (780) 427-4952, or visit the website at: www.gp.gov.ab.ca/index.cfm.

Property assessments are used to determine how much tax a property owner will pay.  This chapter examines taxation as a source of revenue for a municipality.  Topics include:

    • Municipal property tax
    • Provincial education property tax
    • The importance of the equalized assessment
    • Other property related taxes used in Alberta

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 from the property assessment process.  Property taxes are not a fee for service, but a way of distributing the cost for the local government services and programs fairly 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.  In addition to setting the tax rate, the municipal council is responsible for calculating the taxes payable and collecting the taxes.

Education Property Taxes

In Alberta, education is a provincial program.  The taxes that fund the program are raised and distributed on a provincial basis.  Education property tax dollars are pooled in the Alberta School Foundation Fund and then allocated among school boards throughout the province.

This system of pooling taxes from all municipalities ensures that funds are available to provide all students with a standard level of education, no matter where they live.

Each year the province calculates the amount that every Alberta municipality must contribute towards the public education system.  The calculation is based on a formula that takes into account the equalized assessment in each municipality and the provincial uniform education property tax rate.

The province notifies municipalities of the amount of education taxes they are required to collect.  Each municipality then establishes a local education property tax rate.  This tax rate is calculated by dividing the required amount by the municipality's current taxable assessment.

The municipality then applies its local education tax rate to the assessed value of each property to determine the amount of education taxes each property owner is required to pay for the year.  Municipalities include the education property tax on their annual property tax bills to property owners.  Municipalities collect education tax dollars from their ratepayers, and send them to the province or to a separate school board.

2011 Financial Statements

2012 Financial Statements

2013 Financial Statements

2014 Financial Statements

2015 Financial Statements

2016 Financial Statements

2017 Financial Statements

2018 Financial Statements

2019 Financial Statements

2020 Financial Statements

2021 Financial Statements

2022 Financial Statements

2014 Annual Report

2015 Annual Report

2016 Annual Report

2017 Annual Report

2018 Annual Report

2019 Annual Report

2020 Annual Report

2021 Annual Report

2022 Annual Report

What are the deadline dates for taxes?

June 30th.
July 1st a 5% Penalty is imposed.
October 1st a 10% Penalty is imposed.

Where do I obtain Tax Certificates and what are the fees?

Tax Certificates can be obtained from the County Office. Please email your request to with land location to info@countypaintearth.ca or FAX the County Office at (403) 882-3560. The cost is $30.00 per parcel.

How do I get a copy of the County's audited financial statement?

Contact the County Office at (403) 882-3211 or download it from the website or pick a copy up at the County Office located at TR 374 and HWY 12, East of Castor, Alberta.

How do I obtain information about my property assessment?

Assessment sheets containing detailed values relating to your property are available from the County Office upon request. Fees apply. Property assessment values are placed by the County’s Assessor. Inquiries on the determination of values regarding your assessment contact Municipal Properly Consultants at 403.309.4190.

This form must be fully completed and accepted by the County of Paintearth No. 18 no later than December 15th, in order to participate in the Plan for the following taxation year.  The tax account(s) must also have a zero balance at December 31st in order to participate.

If Payments are from a chequing account please include one of your personal cheques marked “VOID” and return your form and if the account information is drawn on any other account, please attach a printout from your bank of your banking information.

Here’s how Pre-Authorized Tax Payment Works:

It’s a modern, easy method to pay your annual property taxes, with the benefit of averaged monthly payments over the calendar year.  There is no inconvenience of cheque writing; cost of postage; or that trip to pay your bills.  With your permission, your payments will be made automatically through your bank or financial institution account.

Your payments will change twice (2) a year, every year, once in January and once after the actual tax levy is set for that taxation year.

From January to whenever the new tax levies are mailed, you will accumulate a credit and once the actual tax levy is applied your credit balance will be deducted from the current years levy and the system will then take the balance owing and divide it by the remaining months of the year.

You are still mailed a tax notice each year and your new payment amount for the remaining months will be stated on your annual tax notice.

You as the owner(s) are the only one(s) who can cancel your tax instalment payments and this must be done in writing within 15 days of the next payment that is due.

Download Application Form....

Applications can be mailed to:

County of Paintearth No. 18
P.O. Box 509
Castor, AB  T0C 0X0

Please call (403) 882-3211 if you have any questions in regards to this application.

The personal information requested on this form is being collected for tax account administration, under the authority of the Freedom of Information and Protection of Privacy (FOIP) Act and is protected by the FOIP Act.  If you have any questions about the collection, contact our FOIP Coordinator at (403) 882-3211.

Lana Roth, Assistant Chief Administrative Officer
Phone: (403) 882-3211
E-mail Lana