Table of contents

Assessment audit

The Assessment Audit Unit reviews the assessment procedures of municipalities to see that they are consistent with assessment legislation. The unit reviews the property assessment reports of municipalities each year to determine that the regulated standards have been met for assessment quality.

Part of this annual review is completed automatically by the Assessment Shared Services Environment (ASSET) system, the internet-based computer program that municipalities use to submit their assessment information to the branch.

Assessment and property tax policy

The Assessment and Property Tax Policy Unit supports the provincial property assessment and tax policy system through ongoing review and advisory of applicable legislation, regulations and best practices for market value and regulated property.

Designated industrial property assessment

The Designated Industrial Property Assessment Unit consists of 2 teams - linear property assessment and industrial property assessment. Together, they carry out the designated industrial property assessment function on behalf of municipalities. This work includes:

  • the preparation of assessments for designated industrial properties, including linear properties
  • sending the assessment notices to companies
  • providing copies to the municipality
  • preparing a provincial assessment roll (available for viewing at the branch office in Edmonton)
  • responding to assessment complaints and appeals

The cost of these operations is recovered through industry taxpayers. The unit also informs municipalities of new energy wells within their boundaries so they can administer the Well Drilling Equipment Tax where appropriate.

Designated industrial property tax rate and requisition

The cost of assessing designated industrial property is recovered annually through a requisition and paid by designated industrial (DI) property taxpayers.

The DI property requisition tax rate is set annually by the Minister of Municipal Affairs through a Ministerial Order (M.O. MAG:010/21) and applies to all designated industrial properties.

Municipalities collect the designated industrial property tax and remit payment of the requisition 30 days after the due date for municipal taxes. This includes amounts resulting from amendments, revisions and supplementary assessments or both.

Annual report

Letter of Authorization

As the Freedom of Information and Protection of Privacy Act requires the Assessment Services Branch to treat your company’s information confidentially, branch staff must ensure that they are only providing and/or discussing your company’s information with representatives authorized by you.

A letter of authorization is required when someone other than your company staff is requesting or discussing your company’s property assessment information. You or your employees do not need a letter to discuss or request your own information.

If you do not have a letter of authorization, branch staff cannot discuss or release your linear property assessment information to any person other than you or your own staff.

The letter of authorization is different from the Assessment Complaints Agent Authorization form, which is required by law (section 51 of the Matters Relating to Assessment Complaints Regulation, 2018).

Use the Assessment Complaints Agent Authorization form when someone other than your company staff is filing a complaint on your behalf with the Municipal Government Board or representing your company at a complaint hearing. No authorization form is needed for internal company staff.

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

Examples of a clear description of the responsibilities of the representative:

  • 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 any matters with the assessor regarding the linear property assessment
  • discuss with the assessor any and all matters related to the company’s linear property assessment complaint as file with the Municipal Government Board in accordance with the Municipal Government Act

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

epost Connect™ delivery option

Through Canada Post’s web-based service, epost Connect, you can access your designated industrial property assessment information online (PDF, 61 KB).

Your designated industrial property assessment information is stored in one place online, protected by epost Connect’s bank-grade encryption and it is the only platform that protects your data under the Canada Post Corporation Act.

Currently, if you choose to receive your designated industrial property assessment information electronically, you will continue to receive the information by regular mail until we are approved by legislation to give you the option of one or the other. We will contact you when this option is available.

Please contact us at 780-422-8302 for questions or help regarding paperless mailing with epost Connect.

Register for an account

To register for an account, read the instructions and fill out the form:

When you sign up for epost Connect, we request that you use a general email address that can be accessed by multiple individuals within your organization. By using a general email address, you will not need to create a new epost account when staff or responsibilities change.

If you do not have access to the original email for your epost account, you will need to create a new epost account and fill out a new participation agreement form. If the company or municipality contact information changes, please email [email protected]

If your company has a tax agent or representative who reviews your linear property assessment, a tax agent participation agreement form (PDF, 108 KB) can be filled out for the agent to receive information through epost Connect. We must have a current letter of authorization on file for the agent before the account can be activated.

Please note that at this time only Request for Information documents are sent to tax agents.

Annual and amended linear property assessment notices must be sent directly to the assessed persons and municipalities. However, an authorized representative may request a digital copy of the notices after the original has been mailed to the company.

Accessing messages

For instructions on accessing your messages once you have signed up, see How to access your epost Connect™ message (PDF, 241 KB).

The epost Connect messages typically expire 270 days from the date sent. We recommend that you save the information for future reference.

Resources

Contact

Connect with the Assessment Services Branch:

Phone: 780-422-1377
Toll free: 310-0000 before the phone number (in Alberta)
Fax: 780-422-3110
Email: [email protected]

View all contact options

Related

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