Assessment & Taxation

Key Contact Information

The Special Areas Board prepares assessments for properties located in Special Area No. 2, 3, and 4 based on legislative requirements. These assessments determine property taxes which support the services we deliver to our residents.

 

Assessments are provided annually on the combined Municipal Assessment & Taxation Notice.

 

KEY CONTACT

Sue Carl, Assessment & Taxation Clerk
403-854-5632
sue.carl@specialareas.ab.ca

Assessment

Assessment is the evaluation of assessable properties on an annual basis based on legislative requirements. Assessed values are based on either market value or regulated value.

 

Residential properties are assessed at market value. To determine the assessed value, the assessment department uses recent residential sales.

 

Farmland, Machinery & Equipment, and Designated Industrial Properties are assessed at regulated rates determined by the Province.

 

For more information on municipal property assessments in Alberta, go to Municipal property assessment – Publications | Alberta.ca.

Assessment Complaints

If you disagree with your assessed value, or if you wish to know more about how your assessed value was determined, contact the Assessment Department in the Hanna office. If, after speaking with an Assessor, you feel your assessed value is incorrect, you have the right to file a complaint with the Assessment Review Board.

 

To file a complaint, you must fill out an Assessment Review Board Complaint Form along with an Assessment Complaints Agent Authorization if you wish to have someone else represent you with the assessor or the review board.

 

Any complaints about the assessed value must be filed with the Assessment Review Board clerk by the deadline shared on your combined municipal assessment & taxation notice.

 

The Assessment Review Board Clerk may be reached at:

Trent Caskey, Director – Property Administration
403-854-5614
Trent.Caskey@specialareas.ab.ca

 

Complaint Fees

Residential/Farmland Commercial/Industrial (by assessment)

  • $50/roll number < $500,000  – $100/roll number
  • $500,000-$999,999.99 – $300/roll number
  • $1,000,000-$4,999,999.99 – $500/roll number
  • $5,000,000 and greater –  $650/roll number

 

Municipal Government Act section 481 (2) notes that, if the Assessment Review Board makes a decision in favor of the complaint, the fees paid by the complainant under section (1) must be refunded.

Property Taxation

Property taxation is the process of applying a tax rate to an assessed value of property to generate revenue to fund the delivery of services. Your property tax is made up of four components, including the Municipal Tax, the Education Tax, the Seniors Housing Tax, and the Designated Industrial Tax.

 

The combined Municipal Assessment & Taxation Notice you receive each year from Special Areas includes all four components:

 

  • Municipal Tax is the portion of the property tax allocated to the Special Areas Board for providing regional and municipal services, programs, and capital projects. Regional programs funded include recreation funding to community groups, tax transfers to towns and villages, and medical centre funding and physician recruitment. The Special Areas Board sets the municipal tax rate.

 

The Special Areas Board is responsible for collecting the following taxes and remitting to the appropriate entity. The Special Areas Board has no influence or control over setting these rates.

 

  • Education Tax is a requisition all municipalities are mandated to collect on behalf of Alberta Education. This tax is directly remitted to the Province.

 

  • Seniors Housing Tax is a requisition by the Acadia Foundation, which funds seniors housing operated in the Special Areas. This tax is directly remitted to the Acadia Foundation.

 

  • Designated Industrial Property (DIP) Tax is a requisition by the Assessment Services Board for Alberta Municipal Affairs. Municipal Affairs has a Centralized Industrial Property Assessment unit responsible for all assessment for Designated Industrial Property. The cost of this centralized assessment is recovered by the Province through the DIP requisition.

 

Taxes are due on November 15 each year and can be paid in person, through the mail, or through online banking.