Annual designated industrial property assessments

2022 assessment year notice

Assessment notices are annually mailed 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.

• Provincial assessor’s annual declaration for the 2022 assessment year – Linear (PDF, 397 KB)
• Provincial assessor's annual declaration for the 2022 assessment year – Industrial (PDF, 402 KB)

2022 assessment year notice dates

Information specific to the assessed person and municipality was provided as follows:

Linear assessment

Municipality

• Understanding your linear property assessment notice (PDF, 311 KB)
• Understanding your electronic assessment inventory details (PDF, 155 KB)
• Working with your electronic assessment summary (PDF, 54 KB)
• Information sheet on filing complaints – Municipality (PDF, 52 KB)

Assessed person

• Understanding your linear property assessment notice (PDF, 279 KB)
• Understanding your electronic assessment inventory details (PDF, 159 KB)
• Working with your electronic assessment summary (PDF, 52 KB)
• Letter of authorization FAQs  (PDF, 51 KB)
• Sample template – Letter of authorization (DOC, 75 KB)
• Sample template – Letter of authorization for First Nations and Metis Settlements (DOC, 186 KB)
• Information sheet on filing complaints – Assessed person  (PDF, 50 KB)

Industrial assessment

Resources below exclude designated industrial linear property assessments and are for the 2020 assessment year.

Municipality

• Understanding your assessment notice (PDF, 132 KB)
• Information sheet on filing complaints - Municipality (PDF, 52 KB)

Assessed person

• Understanding your assessment notice (PDF, 129 KB)
• Annual request for letter of authorization (PDF, 49 KB)
• Sample template - Letter of authorization (DOC, 75 KB)
• Information sheet on filing complaints - Assessed Person (PDF, 49 KB)

Tax rate

The cost of the designated industrial property assessment function is recovered through a requisition and paid by designated industrial property taxpayers.

The property tax rate is annually set by the Minister of Municipal Affairs.

This rate applies to all designated industrial properties and is eligible for cancellation or reduction by the Minister if deemed fair to do so.

Municipalities will collect the designated industrial property tax, including the requisitioned amount, and remit payment of the requisition 30 days after the due date for municipal taxes.

This includes amounts resulting from amendments, revisions and/or supplementary assessments.

Refer to the list of requisition amounts by municipalities (PDF, 203 KB) for 2020.

Application/Intake for PERC/DIRC

The Provincial Education Requisition Credit (PERC) which has been extended up to and including the 2021 tax year is for uncollectable education property taxes on oil and gas properties.  For any uncollectable designated industrial (DI) property tax requisitions there is the Designated Industrial Requisition Credit (DIRC) program. The deadline for enrolling in these programs is February 1, 2020.

• Property tax credit guidelines : Provincial Education Requisition Credit, Designated Industrial Requisition Credit

2019 Supplementary assessment notice

The provincial assessor may use information from the 2019 Assessment Year Request for Information (PDF, KB) to prepare a supplementary assessment notice for the 2019 Tax Year (PDF, 149 KB).

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.

Please note that a different authorization form is required when filing an assessment complaint. For more information, please read more on assessment complaints.

Provincial Assessor’s Directive

Provincial Assessor’s Directive 23-01 can be accessed below:

• Provincial Assessor’s Directive 23-01: Direction Regarding the Application of Schedule D Additional Depreciation for M&E (PDF, 51 KB)

epost

Municipalities and property owners may now sign up for epost Connect, Canada Post’s secure and convenient web-based service.

To get started, complete the participation agreement (PDF, 110 KB) and email a signed copy to [email protected].

Contact

Connect with the Provincial Assessor’s office:

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