Designated industrial property assessment

Overview

Designated industrial properties are assessed by the provincial assessor. These property types are defined as:

• facilities regulated by the Alberta Energy Regulator, National Energy Board (now called the Canadian Energy Regulator), Alberta Utilities Commission
• linear property (wells, pipelines, railways, telecommunications and electric power systems) assessed by the province
• property designated as a ‘major plant’ by the Alberta Machinery and Equipment Assessment Minister's Guidelines (for example, large refineries, upgraders, pulp and paper mills)
• land and improvements associated with property regulated by the Alberta Energy Regulator, Alberta Utilities Commission or National Energy Board and major plants

Learn more about eligible properties at annual designated industrial property assessments.

Process

Property assessments are an integral part of the taxation process in all municipalities.

The provincial assessor’s office works with municipalities, property owners and regulating authorities to prepare the annual provincial designated industrial property assessment notices and rolls, which forms the designated industrial property assessment base in each municipality.

The assessed value of properties in the current Assessment Year is used in the following Tax Year. For example, taxes levied in 2019 rely on assessment values from 2018.

Once the assessment notice is received, property owners have a limited amount of time to appeal the assessment value if they disagree with the details on their assessment notice. The deadline and location to file a complaint is noted on the property assessment notice.

To assist the provincial assessor’s office in preparing a more accurate assessment, property owners are asked to complete a response to an annual designated industrial property request for information.

This is an opportunity to correct, update, add or remove inventory in collaboration with the provincial assessor’s office.

Throughout the year, assessment advisors may ask to gain entry to sites and facilities in order to validate the accuracy of the provincial database.

Read more about program area in the linear property assessment annual report.

Centralization

The 2017 updates to the Municipal Government Act centralized the property assessment function of designated industrial properties under the provincial assessor, who took responsibility of these properties on January 1st, 2018.

Centralization of designated industrial property assessments will lead to improved consistency and equity for industrial taxpayers and lower administrative costs for municipalities. Costs associated with the assessment function is recouped by a tax requisition paid for by industry.

To ease the transition, a number of municipalities have signed separate agreements with the Government of Alberta to continue preparing designated industrial property assessments under the guidance of the provincial assessor. These municipalities are referred to as hybrid municipalities.

Over the next few years, the province will integrate the designated industrial property assessment work delivered by these municipalities and end the hybrid assessment delivery contracts.

Find out more about municipalities integrated in 2019 (PDF, 79 KB) and municipalities integrated in 2020 (PDF, 22 KB), and municipalities integrated in 2021.

Newsletter

Sign up for the bi-monthly newsletter to stay updated on the centralization project.

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