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Properties in Alberta are classified as either residential, non-residential, farmland, linear, or machinery & equipment. Some properties have more than one class. The sub-classes of property are detailed below. When reviewing your assessment, you should check the classification of your property to ensure that it is properly described. RESIDENTIAL PROPERTIES: Residential properties are assessed at market value, as of July 1st of the year preceding the assessment and taxation notice. Market value is determined by analyzing the sales of all property types throughout the County. Mass appraisal techniques are used in this valuation process. Since assessment reflects mid-range sale values, the assessment may be slightly higher or lower than an actual sale price on a particular property. The Alberta Provincial Government regulates that the assessment ratio, the ratio of the assessment to an indicator of market value for a property, for all residential properties be 95 to 105 per cent for the median assessment ratio. NON-RESIDENTIAL PROPERTIES: The Non-Residential category of property refers to industrial and commercial operations, such as industrial plants, gravel pit operations, service stations, meat processing facilities, stores, etc. Properties that have a multi-purpose use, such as a commercial business operating from a residential acreage, will have the commercial portion of the assessment classed as non-residential. Non-residential land, buildings and structures are assessed at market value as of July 1 of the year proceeding the tax year. LINEAR PROPERTIES: Linear properties include electric transmissions lines, telephone and telecommunications equipment, oil and gas wells, pipelines, towers, power generation and cable. Linear property is assessed by provincial assessors using regulated rates and depreciation schedules which apply specifically to this property. *The Red Deer County collects these taxes on behalf of Alberta Municipal Affairs. MACHINERY AND EQUIPMENT: Machinery and Equipment (M&E) that is used for processing or manufacturing is assessed at the stipulated regulatory level as per the 2013 Minister's Guidelines. This category includes properties such as gas plants, gas and oilfield installations, manufacturing facilities, etc. FARM PROPERTIES: Farmland is assessed on the ability of land to produce agricultural products. The 2013 Minister’s Guidelines in conjunction with the Alberta Farmland Assessment Manual has been utilized to prepare farmland assessments. Farm buildings are exempt from assessment and taxation as long as those buildings are only being used for farming purposes. Farm properties often contain several assessment classes. If the property contains a residence, then the residence along with the first 3.00 acres will be assessed at market value, as if it were a 3.00 acre subdivided parcel. These values are classified as residential on your notice. If there is a commercial or industrial/oilfield operation on the property, all buildings and improvements and the land area used for the operation will be assessed at market value and classified as non-residential (see above). If there is M&E used in these operations, the M&E will be classified as M&E (see above). *The Guide to Property Assessment and Taxation in Alberta was written to provide general information about the province’s property assessment and taxation system. This guide will be helpful for anyone who wants or needs to have an understanding of how the province’s property assessment and taxation system works.
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In Alberta, a property is taxed based on the value of the property. Property taxes are a primary source of revenue for municipalities. Property taxes are used to finance local programs and services, such as: garbage facilities, water and sewer services, road construction and maintenance, parks and leisure facilities, police and fire protection, seniors' lodges, and education. The education portion of school taxes is composed of School taxes (Alberta School Foundation and opted-out schools - "separate schools"). School Taxes are set out by the provincial government. The municipal and special requisition portion of taxes are determined by Red Deer County Council. The tax rates are determined based on the total taxable assessment and the budget requirements of the municipality and are generally approved by Council in late April or early May of every year. Taxes are then computed by multiplying your assessment by the tax rate to collect the required amount of taxes Each Municipality is responsible for ensuring that each property owner pays his or her share of taxes. If you have any questions related to the taxes on your property, please call the County Office at 403.350.2150.
How Assessments are calculated: Property assessment is the process of assigning a dollar value to a property for taxation purposes. In Alberta, a property is taxed based on the value of the property. Property assessment is the method used to distribute the tax burden among property owners in a municipality. Your assessment is completed using the laws outlined in the Municipal Government Act. - All municipalities are required, by law, to use and follow this act. -Properties in Alberta are assessed using a method called mass appraisal. Mass appraisal is the process of valuing a group of properties as of a given date, using common data, mathematical models, and statistical tests. Mass appraisal techniques allow assessors to accurately value a large number of properties in a short period of time. - Before an assessment can be prepared, property data must be collected. Accurate and complete property records lead to more accurate assessed values. The more accurate the assessed values, the more equitable the entire assessment system is. Detailed information about each property is gathered by making on-site visits or by corresponding with the owner of the property. Correspondence with a property owner usually occurs when the assessor is requesting information about the sale of a property, construction costs, or rental income for non-residential property. Information collected by the assessor in the assessment process is also available from other sources including Alberta Land Titles, Real Estate Multiple Listing Services, and financial institutions. We periodically re-inspect properties to update the information in our files. (See Assessment Inspections for more information) - All assessments, other than farmland, are based on market values. Properties in Alberta are classified as either residential, non-residential, farmland, linear or machinery & equipment. Some properties have more than one class. -The marketplace and not the assessor determines the value of your property. Thus, properties with similar market values will have comparable assessed values. Residential properties are assessed at market value, as of July 1st of the year preceding the assessment and tax notice. Market value is determined by analyzing the sales of all property types throughout the municipality. The mass appraisal techniques (listed above), are used in this valuation process. Since assessment reflects median sale values, the assessment may be slightly higher or lower than an actual sale price on a particular property. - All farmland properties are now assessed using the annual Alberta Ministers' Guidelines, in conjunction with the Alberta Farmland Assessment Manual. This is designed to measure the potential ability of the land to produce agricultural products. The Rural Assessment Policy applies the amount of agricultural valued land assessment in the owner's unit as an exemption towards the residence. (See Assessment Classes for more information on how assessments are calculated in the province of Alberta) Quite often owners confuse taxes with assessment. It is important to distinguish the difference. Although one impacts the other, each is a distinct and independent process. "Assessment" is the process of estimating a dollar value on 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 the property. (See How Property Taxes Are Determined for more information on taxes). An owner cannot change the tax rate, however an owner can question their property assessment. Discover More >>
For assessment purposes all properties within Red Deer County are re-inspected on a five-year cycle to ensure that assessment information remains current or when we receive notification of changes to a property. In addition, property inspections may be conducted by Red Deer County Assessors at any time due to circumstances such as development or reported changes to the property and sales, to ensure that assessment information remains current and as accurate as possible. An inspection ensures that all characteristics affecting the property are considered in its valuation. This may include an interior and exterior inspection of the property. Typically, the Assessor will be confirming measurements of houses and any outbuildings that do not qualify as farm buildings. the Assessor will take a picture at this time. An Assessor will be identified by driving a County marked vehicle and you may request ID at any time. If the Assessor is not able to get in touch with the owner while they are on the property, they will leave a door knocker on the door stating who was there and what phone number they can be reached at for inquiries. Alternatively, the assessor may leave a questionnaire for the property owner to fill out and return to the Red Deer County Assessment Department. If you require a re-inspection, or if there are any changes to your property that you would like to report, please call our Assessment Department at 403.350.2166 and ask to speak to an Assessor. Discover More >>
If a mailing address is filed incorrectly with Land titles, the new owner’s tax notice will go to this address unless the new owner reports an address change with Red Deer County. The mailing address is the only means of communication with the new owner that Red Deer County has. We are not provided with a phone number. To report an address change, an owner can fill out the Change of Address Form at the bottom of this page and send it to Red Deer County by mail or fax, or call in an address change to 403.350.2150. It is highly recommended that if an owner has an address change that they update their address with Alberta Land Titles because if Alberta Land Titles ever needs to send you information this is how they will contact you. Owners can do so at any Registry Office that handles Land Title changes or by contacting Alberta Land Titles at 780.427.2742.
To remove, add or change a name on a property title: In order to remove, change, or add a name on your property, you must file this through Alberta Land Titles (with the exception of Manufactured Mobile Home Parks – see Manufactured Mobile Home Parks). This can be done through a lawyer or any registry office that handles Land Title changes or by contacting Alberta Land Titles at 780.427.2742. There is a cost to do so. When filling out the paper work to do so please verify that your mailing address is still correct with Land Titles. The paperwork is then sent to Red Deer County and the change will be made. If the mailing address is different on the documents that Land Titles sends us from what we have, the mailing address will be changed to the one reported from Land Titles. Change of Address Form
New Owners & Removing/Adding or Changing a Name on a Manufactured Mobile Home: We have several Manufactured Mobile Home Parks within Red Deer County. Examples of these Parks are Melody Meadows, Waskasoo Estates, Southpark, Spruceview and Kountry Meadows. In these Manufactured Mobile Home Parks, the mobile home owner owns their manufactured mobile home but not the land that it resides on. The Manufactured Mobile Home Owner must still pay tax on the Manufactured Mobile Home. In this instance, we do not receive ownership changes from Land Titles as there is no land owned. Therefore, the Park Manager reports any ownership changes or name changes to Red Deer County. Then, Red Deer County makes the ownership change and submits the Tax Notice to the new owner. Change of Address in a Manufactured Mobile Home Park: An owner of a Manufactured Mobile Home within a Manufactured Mobile Home Park may change their mailing address by filling out the Change of Address Form (see below) and sending in by fax or mail, or by calling Red Deer County at 403.350.2166.
The following information provides details on working with the Assessment Review Board to file an assessment complaint: Filing A Complaint: Contact an Assessor first, as they can make corrections to an assessment without a complaint being filed. Contact our Assessment Department at 403.350.2166. If there is still disagreement after discussion, property owners may file a complaint with the Assessment Review Board. Final dates that complaints must be filed by: 60 days from the Notice of Assessment Date. This date is identified on the top right corner of the Assessment Notice under Complaint Date. Fees for filing a complaint are outlined on the back of your Assessment Notice and must be accompanied by a completed provincial complaint form. Make cheques payable to Red Deer County and return to the County’s Assessment Review Board clerk at: Red Deer County 38106 RGE RD 275 Red Deer County T4S 2L9 *Please note that a complaint against your assessed property does not exempt you from paying taxes on time or from late payment penalties. If an appeal is successful, the adjustment will be applied to the tax roll. Refund requests must be received in writing to the above address.
Red Deer County collects tax on behalf of the Alberta School Foundation. Every year the province calculates, based on assessment value, the amount each municipality must contribute towards the public education system. The municipality then collects and forwards this amount to the Alberta School Foundation Fund which then distributes this money among Alberta’s Public and Separate School Boards on an equal per-student basis. All property owners pay Education Property tax on each property they own with no exceptions based on age or income. For more information on Education Property Tax see the Education Property Tax Brochure on the Assessment & Taxes page, or visit https://education.alberta.ca/annual-reports/reports-and-updates/ or call 780.422.7125. Declaring School Support to the Public or Separate School District: Under the provisions of the School Act, the owner of a property that falls within the Roman Catholic separate school support zone may complete a School Support Notice. Therefore, an owner is entitled to declare whether he or she is Roman Catholic, in which case the owner must direct their taxes in support of schools to the Roman Catholic separate school district, or if they are not Roman Catholic they must direct their taxes in support of schools to the Public School District. An owner can declare by filling out the form for either Individuals or Corporations (which can be found on the Assessment & Taxes page) and mail, fax or drop off to the Red Deer County office. Red Deer County automatically mails out declaration forms requesting new owners to fill them out in Separate Areas once per year. Any declarations received before December 31 of the current tax year will be reflected on the next year’s tax notice. Seniors - Contact Alberta Supports Contact Centre: toll free at 1.877.644.9999 or 780.644.9992 in Edmonton, or visit the Alberta Health website at http://www.seniors.alberta.ca or more information on: •The Seniors Property Tax Deferral Program, •The Alberta Seniors Benefit, or •Other provincial programs and services for seniors. Contact the Government of Alberta Education Property Tax Line toll-free by dialling 310.0000 and then 780.422.7125 regarding the education property tax. Details of the Alberta School Foundation Fund are published in the Alberta Education Annual Report, available online at: https://education.alberta.ca/annual-reports/reports-and-updates/Education funding information is available at: https://education.alberta.ca/funding-framework-for-k-12/ Discover more >>
The Government of Alberta offers a Property Tax Assistance program called the Seniors Property Tax Deferral Program. This program replaced the Education Property Tax Assistance for Senior’s which expired on December 31, 2013.
The Seniors Property Tax Deferral Program began in 2013, and allows eligible senior homeowners to defer all or part of their property taxes through a low-interest home equity loan with the Alberta Government. This program is facilitated through the Alberta Government, not the Red Deer County. For more information on this program, call 1-877-644-9992 or see the Senior's Property Tax Deferral Program link at the bottom of this page for more information and the application form.
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