Municipality of Taber

Property assessments in the Municipal District of Taber rotate on a 7-year assessment cycle. The chart below outlines the assessment cycle by division and year starting from 2021 to 2027.

Assessment Years & Divisions

View the 7-year Assessment Cycle Map

Under the Municipal Government Act, Designated Industrial Property (DIP) is defined as:

(i) facilities regulated by the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board;
(ii) linear property;
(iii) property designated as a major plant by the regulations;
(iv) land and improvements in respect of a parcel of land where that parcel of land contains property described in subclause (i) or (iii), and;
(v) land and improvements in respect of land in which a leasehold interest is held where the land is not registered in a land titles office and contains property described in subclause (i) or (iii).

The provincial assessor, as part of Alberta Municipal Affairs, is responsible for the property assessment of all Designated Industrial Property (DIP) in Alberta. DIP includes all properties formerly defined as Linear Properties, all petroleum production-related properties, major plants as designated by Regulation/Minister’s Guideline (such as pulp mills, lumber mills, oil refineries, gas & petrochemical plants, etc.), and railway (including privately-owned spur and rail lines).

In the context of property assessments in Alberta, two distinct methods are employed for valuing properties.

The first method is regulated valuation, wherein properties such as farmland, machinery and equipment, and Designated Industrial Property (DIP) (discussed further below) are appraised in accordance with the procedures and rates outlined by Alberta Municipal Affairs. The purpose of this approach is specifically geared towards the assessment of these properties.

On the other hand, the second method involves non-regulated valuation. Under this category, properties are assessed based on their estimated "market value," encompassing residential, commercial, and industrial properties that do not fall within the regulated classification (e.g., residences, acreages, warehouses, railway stations, gas stations, restaurants, and agri-business facilities like fertilizer plants). Certain properties, like farm residences, may have both regulated and non-regulated components factored into their overall assessment.

For non-regulated properties, the appointed assessor is tasked with determining an annual estimate of the "market value," grounded in the "fee simple estate" as of July 1 of the assessment year. It is noteworthy that the assessment year precedes the year in which taxes are imposed; for instance, property taxes for the year 2018 are based on the 2017 assessment year. The "effective date" of the assessment for the 2018 taxation year is July 1, 2017. This valuation encapsulates the characteristics and physical condition of the land and improvements on the property as of December 31, 2017, commonly referred to as the "condition date."

To ensure compliance with quality standards specified in the Municipal Government Act (MGA), regulations, and Minister's Guidelines, Alberta Municipal Affairs conducts annual audits of each municipality's assessments. Assessment auditors scrutinize the appointed assessor's data submission and subsequently provide feedback to the municipality upon completion.

Within each municipality in Alberta, the responsibility for property assessment is shared between the appointed assessor and the provincial assessor. The appointed assessor undertakes the annual assessment of residential, farmland, non-residential, and machinery and equipment properties—those that do not fall under the classification of Designated Industrial Property (DIP).

The Municipal Government Act confers upon the appointed assessor the "Right to enter on and inspect property" after notifying the owner/occupier and clarifying that the purpose of the inspection is to collect data for the assessment of the property for taxation purposes. Property owners must recognize their legal obligation, the "Duty to provide information," to the appointed assessor upon request; failure to comply may preclude the owner from lodging a complaint regarding the assessment.

To formulate a valuation estimate, the appointed assessor requires comprehensive details about the property. Typical data encompass the property's type, size, age, characteristics of improvements (e.g., heating system, plumbing fixtures, interior finish), and the assignment of a “property class” based on the use of the improvement and/or property (e.g., residential, farm, commercial, industrial/manufacturing – in some cases, a property may serve dual purposes, such as residential and industrial). Data collection methods may include physical inspections, in-person or telephonic interviews, mail-in questionnaires, or the utilization of electronic data accessible through photos and land titles. The accuracy of the assessment hinges on the information provided to, or gathered by, the appointed assessor when requested. Property owners bear the responsibility of liaising with the designated assessor to review their property assessment(s) to ensure accuracy.

Following the acquisition of pertinent data on properties within the municipality, the appointed assessor will categorize or "stratify" the properties into comparable groups based on their location, use, age, type, and characteristics. For example, properties primarily used for residential purposes are classified as Residential and may undergo further "stratification" into subcategories like Vacant or Improved. Additional "stratification" may involve grouping based on age and type, such as One-Story, Two-Story, Bi-level, Split-level, etc. This stratification process is crucial to ensure equitable and fair valuation in comparison to similar properties.

In instances where a property has recently changed ownership, the appointed assessor may seek sale information to determine its relevance to typical market conditions. Queries may encompass the property's use at the time of sale, whether it was serviced, if the purchase was from a family member or an inheritance, the inclusion of personal property (e.g., appliances), and any alterations to the property post-sale. Sales of properties in the Municipal District of Taber are scrutinized and employed if deemed appropriate to guarantee assessments align with typical market values.

Non‑Regulated (Market Value) Property
In Alberta, Non-Regulated properties are valued according to the Market Value standard in the Municipal Government Act and regulations. In appraisal and assessment theory, there are three “approaches to valuation” when valuing real property. The appointed assessor primarily uses the "Cost Approach" and the "Sales Comparison Approach" in evaluating properties for assessment.

Regulated Property
Regulated properties, such as farmland and machinery & equipment, are valued using the appropriate procedures, tables and rates set out by the Provincial Government in Legislation relating to each property class and type of property. For further information on your property assessment, please contact the appointed assessor.

The Municipal District of Taber has engaged the services of Benchmark Assessment Consultants to assume the role of the appointed assessor. We strongly encourage residents to communicate with the appointed assessor for general inquiries, questions, or concerns about their municipal property assessment.

1. First, please review your property information with the appointed assessor to make sure the information about the property is accurate. This is the most important step.
2. Second, if you believe the information about your property is incorrect, please arrange a meeting with the appointed assessor to discuss any discrepancies that may affect the value of your property. The appointed assessor may ask to re-inspect your property to correct the property assessment if necessary.

Please note

The value shown on your assessment notice is the estimated value of your property on July 1st of the previous year.

If you are unable to come to an agreed property value after reviewing and discussing your property and comparable properties with the appointed assessor, you may choose to file a complaint with your municipality’s assessment review board clerk. Information on filing an assessment complaint can be found on the reverse side of your property assessment notice.

Please note

If an official assessment complaint has been filed against a property, the appointed assessor is not obligated to disclose any information before an Assessment Review Board issues a decision about the assessment complaint. If you have any questions regarding formal access to your property’s information, please ask your Assessment Review Board Clerk or your appointed assessor before filing an assessment complaint.

To formulate a preliminary valuation, the appointed assessor must be apprised of pertinent details pertaining to your property. The Municipal Government Act (MGA) accords the appointed assessor the "right to enter on and inspect the property," provided that the owner/occupier has been duly notified and apprised of the inspection's intent to ascertain an assessment of the property. Information typically sought during the assessment encompasses details such as the type, dimensions, age, and specifications (e.g., heating system, plumbing fixtures, interior finishes) of improvements, as well as the 'property class' predicated on the use of the improvement/property (e.g., residential, agricultural, commercial, industrial/manufacturing – noting that a property may serve dual purposes, such as residential and industrial).

Data acquisition can manifest in various formats, including a physical on-site inspection, in-person or telephonic interviews, mail-in questionnaires or surveys, or the utilization of electronic data accessible through photographs and land titles, among other sources. The MGA also stipulates that an owner bears a "duty to provide information" to the appointed assessor upon request; failure to comply results in the forfeiture of the owner's right to contest the assessment. The accuracy of the assessment is contingent upon the veracity of the information furnished to, or gathered by, the appointed assessor upon request.

In instances where the property has recently changed ownership, the appointed assessor may request details about the transaction to gauge prevailing market conditions. Queries may encompass the property's use at the time of sale, whether it was serviced, the nature of the transaction (e.g., familial transfer or inheritance), the inclusion of personal property (e.g., appliances), and any alterations made to the property after the sale.

An assessment constitutes the approximate valuation of your property, serving as the foundation for a municipality to impose property taxes. It is within your prerogative to submit a complaint pertaining to your assessment.

Taxes represent the monetary sum that a municipality gathers from each assessed individual to cover the expenditures and transfers delineated in its annual budget, as well as to fulfil any other requisitions authorized by the Municipal Government Act, such as the Alberta School Foundation Fund, School Boards, Subsidized Seniors Housing. It is important to note that complaints cannot be registered against your taxes.

The information on this site is a summary of the applicable legislative requirements contained in the Municipal Government Act, the regulations, and the Minister’s Guidelines. For further information on these statutes and procedural guides please visit Alberta Municipal Property Assessment.

Connect with the Assessment Services Branch:

Phone: 1-780-422-1377
Toll-free: 310-0000 before the phone number (in Alberta)
Fax: 1-780-422-3110
Email: ma.advisory@gov.ab.ca

Address:
15th Floor, Commerce Place
10155 102 Street
Edmonton, Alberta T5J 4L4