What is a Property Assessment?

Property assessment is regulated by the Provincial Government and is the process of assigning a dollar value to a property for taxation purposes. In Alberta, property is taxed based on market value. This means the amount of tax paid is based on the value of your property. However, the market value assigned is an estimate of value based on market activity as of July 1 in the year previous to taxation.

Questions or concerns?

Section 299 and 300 of the Municipal Government Act provides taxpayers with the right to access information on how their property assessment was prepared, as well as access to a summary of the assessment of any assessed property in the municipality.

If the assessed person believes that a municipality has failed to comply with that person’s request under section 299 or 300 of the Municipal Government Act, they may make a request to the Minister using a Compliance Review Form. The Minister may impose a penalty for non-compliance if it is determined that a municipality has failed to comply with a request.

If you feel your assessment is not fair in relation to similar properties, or if you suspect an error, you may arrange a discussion with your assessor. To do so, please contact the town of Calmar Taxation Department at 780.985.3604 ext. 232 / hbryans@calmar.ca.

If the Assessment Department is not able to explain or correct your concern, you may file a formal complaint to be heard by either the Local or the Composite Assessment Review Board in the timeframe given when your Notice is mailed.

Assessment Appeal

A complaint must be in the form prescribed in Alberta Regulation 310/2009 – Matters Relating to Assessment Complaints Regulation.

Assessment Complaint Form

If you wish to have an agent file a complaint, they must file the complaint with an Agent Authorization Form.

As stipulated in the Municipal Government Act under Section 460 (7) (Complaints); a complainant must:

(a) indicate what information shown on an assessment notice or tax notice is incorrect,

(b) explain in what respect that information is incorrect,

(c) indicate what the correct information is, and

(d) identify the requested assessed value, if the complaint relates to an assessment.

Further information on the Complaint Process and the steps to file a complaint can be obtained online at www.powersandassociates.ca under the Assessment Tab and select “town of Calmar”

How much does it cost to appeal?

Residential Properties – 3 or fewer dwellings – $50.00

Farmland – $50.00

Tax notice complaints – $50.00

Residential – 4 or more dwellings and Non-Residential properties are based on the following schedule:

FeeAssessment
$50.00$0.00 – $100,000
$100.00$100,001 – $200,000
$150.00$200,001 – $300,000
$200.00$300,001 – $400,000
$250.00$400,001 – $500,000
$300.00$500,001 – $600,000
$350.00$600,001 – $700,000
$400.00$700,001 – $800,000
$450.00$800,001 – $900,000
$500.00$900,001 and Over