Annual designated industrial property assessments

Documents and complaint deadlines for the current year’s designated industrial property assessment notices.

Assessment year notice

Assessment notices are issued annually to assessed persons (owners/operators of designated industrial property) with a copy to affected municipalities.

Assessment notices contain the assessed values of the properties for the identified assessment year.

Supplementary assessment notice

The provincial assessor may use information from the 2019 Assessment Year Request for Information to prepare a supplementary assessment notice for the 2019 Tax Year.

Designated industrial property supplementary assessments are only applicable to:

  • properties located in municipalities that have passed a supplementary assessment bylaw by May 1, of the current tax year
  • properties that have additions or new properties that are completed and operational:
    • after October 31, of the assessment year
    • on or before October 31, of the tax year

Land is not subject to supplementary assessment.

The supplementary assessment is prorated to reflect the number of months during which the property is operational. The proration can be found in the Linear Property Assessment Minister’s Guidelines.

Letters of authorization

A letter of authorization or renewal is required when someone other than your company staff is requesting or discussing your company’s designated industrial property assessment information.

Letters of authorization are valid for the tax year in which they are filed. A copy of your company’s request for information will also be forwarded to your authorized representative in the current tax year.

A different authorization form is required when filing an assessment complaint.

  • Renewal

    The frequency of asset sales and industry amalgamations is increasing year over year. To ensure continued confidentiality, branch staff require an annual letter of authorization acknowledging that current authorization is in place.

    The letter of authorization also requires renewal when:

    • a company amalgamates with another company
    • a company is bought by or sold to another company
    • the name of the representative changes
  • Requirements

    One letter of authorization is required for each company. However, multiple companies per letter will be accepted if each company is specified in the letter (for example, subsidiaries).

    The registered company name is the name of the company as it appears in the Corporate Registry.

    The letter needs to be provided on appropriate company letterhead in its original form (do not copy the text of the letter into an email – a scanned copy of the original is acceptable) and must include:

    • the date
    • the tax year to which the authorization is applicable (tax year runs from January 1 to December 31)
    • the name of the company and/or agents who will represent you
    • the name of the company that owns or operates the linear property
    • a clear description of the responsibilities
    • the name, title, signature and phone number of the officer or executive of the company that owns or operates the linear property
  • Representatives

    If your company has filed a letter of authorization for the current tax year, a copy of your Request for Information package will also be forwarded to your authorized representative.

    Examples of a company officer or executive who has authorization to sign on behalf of a company would be:

    • president
    • vice president
    • controller
    • chairman
    • director of assessment or taxation
    • director of financial services
    • senior manager

    Representative responsibilities:

    • Provide information in the form and manner requested by the designated linear property assessor (the assessor) about the company’s linear property.
    • Request information and data that is in the assessor’s possession about the company’s linear property or the assessment of that property.
    • Discuss all matters with the assessor regarding the linear property assessment and complaints.
  • Assessment year and tax year

    The assessment year is the year on which the assessment is based. The tax year is the year in which the assessment notice and the tax notice will be provided to you. For example, 2016 assessment year, 2017 tax year.

  • Templates

Provincial Assessor’s Directive

Contact

Connect with the Assessment Services Branch:

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-422-1377
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected] (DIP – Industrial assessments)
Email: [email protected] (DIP – Linear assessments)

Address:
Assessment Services Branch
15th Floor, 10155 102 Street
Edmonton, Alberta  T5J 4L4