In Alberta, assessment is primarily a local government responsibility, with the exception of Designated Industrial Property (Linear, Major Plants, & non-Linear) which is completed by the Assessment Services Branch of Alberta Municipal Affairs. All assessments are prepared under direction of the Alberta Municipal Government Act (MGA), relevant Regulations and Minister's Guidelines. These documents define property types and property classes as well as providing instructions and standards the Assessor MUST comply with.
The Legislation defines two types of property:
- Regulated – Generally speaking, these properties are valued according to rates determined and published by Alberta Municipal Affairs for the express purpose of assessment and include farm land and designated industrial property (i.e. railway, machinery & equipment and linear property - pipelines, electric power, transmission lines, cable, and telecommunications equipment).
- Non-Regulated – These properties are valued based on their market value, and include residential, commercial, and industrial properties (i.e. hamlet residences, acreages, farm residences, warehouses, gas stations, restaurants, etc.) The assessment should be an estimate of the property's market value.
In accordance with the MGA & Regulations, each year the Assessor must determine an estimate of “market value” based on the “fee simple estate” as of July 1 of the assessment year. The assessment year is the year prior to the year a tax is imposed, for example, 2023 property taxes are based on the assessment year 2022 therefore the “effective date” of the assessment is July 1, 2022.
Alberta Municipal Affairs audits each municipality's assessment each year to ensure it is complete, accurate, and meets the quality standards set out in the MGA, Regulations, and Minister's Guidelines. Assessment Auditors examine the Assessor's required data submission and report back to the municipality upon completion.
What you need to know about property assessments
What does an assessor need to know about my property to prepare the assessment? |
To prepare an estimate of value the Assessor needs to know about your property. The MGA allows the Assessor the “Right to enter on and inspect property” so long as the owner/occupier has been given notice and informed the purpose of inspection is to prepare an assessment of the property. Information typically gathered on a property includes the type, size, age, and characteristics (e.g. heating type, plumbing fixtures, interior finish) of improvements, and the ‘property class' based use of the improvement/property (e.g. residential, farm, commercial, industrial/manufacturing – a property may be dual or multi-purpose, residential & industrial), etc. Data collection may be in the form of a physical inspection, in-person or phone interview, by mail-in questionnaire or survey or using electronic data available through photos, land titles, etc. The MGA also states an owner has a “Duty to provide information” to the Assessor when requested or he/she may not be able to make a complaint pertaining to the assessment. Your assessment is only as accurate as the information collected by the Assessor. If you've recently purchased the property, the Assessor may also ask for information about the sale to determine if it can be used as an indication of typical market conditions. This may include asking: “What the use of the property was at the time of sale? Was it serviced? Was it purchased from a family member or close business associate, or an inheritance? Was there any personal property (e.g., appliances, tools, equipment) included? Have there been any changes to the property since the sale?” |
What are property classes? |
For the purpose of Assessment and Taxation the MGA requires properties to be classified as one or more of the following: Residential, Non-Residential, Farmland, or Machinery & Equipment based on their use. |
What happens with the information the assessor collects? |
Once the Assessor has gathered all the pertinent data on properties in the municipality, he/she will “stratify” or categorize the properties into comparable groups according to their location, use, age, type, characteristics, etc. For example, properties used primarily for residential purposes are classed as Residential and may be further categorized by sub-class such as Vacant or Improved. Further groupings may be based on age and type, for instance One-Story, Two-Story, Bi-level, Split-level, etc. This is important to ensure properties are valued fairly and equitably with other similar properties. Information related to properties that have sold is analyzed and then utilized to ensure assessments are comparable to typical market values as indicated by sales. |
How does Lacombe County calculate my assessment? |
In appraisal and assessment theory, there are three approaches to values when valuing real property.
In Alberta, Non-Regulated properties are valued according to the Market Value standard set out in the MGA and Regulations. Lacombe County utilizes both the Cost Approach and the Sales Comparison Approach in evaluating properties for assessment. Assessments are prepared by applying both cost and sales data to the specific details of your property held by the Assessor. Regulated properties such as Farmland and Machinery & Equipment are valued using the appropriate procedures, tables and rates determined by the Provincial Government. For further information on your property assessment calculation please contact an assessor at Lacombe County. |
How do I know what information Lacombe County has about my property? |
Lacombe County encourages citizens to contact an Assessor at any time with inquiries about your assessment. We are always available to address your questions or concerns. Under the MGA you are entitled to see or receive any information regarding the preparation of your property assessment the Assessor possesses or controls. You may request a summary of the assessment of any assessed property in the municipality as long as confidentiality is not breached. If you are making an "official request" (not a general inquiry) you may be asked to complete and submit an Information Request Form so the municipality clearly understands what information you are asking for and can return it to you within the prescribed timelines. The appropriate forms to make an official request can be obtained from the Lacombe County Administration Office or you may also download it here. You may be required to pay a fee before your request can be processed. Please note: It is YOUR responsibility to contact your municipal office and check your property record to make sure the details are accurate. |
How can I contact my assessor? |
Your assessor is available Monday through Friday 8:30am – 4:30pm Lacombe County Administration Office You can phone or email us. If you email us, please be sure to include your name, contact number, and address of the property you are asking about. If you are planning to visit in person, you may wish to phone ahead and confirm an assessor will be in the office, not out inspecting properties, on the day of your visit. |
What's the difference between my assessment and my taxes? |
Your Assessment is the estimated value of your real property for the purpose of providing a basis for a municipality to levy a property tax. You may make a complaint regarding your assessment. Taxes are the amount of money a municipality collects from each assessed person in order to pay expenditures and transfers set out in its annual budget and meet any requisitions from various other sources (i.e. Alberta School Foundation Fund, School Boards, Subsidized Seniors housing, Recreation Associations, etc). You may NOT make a complaint about your taxes. |
If I don't agree with my assessment, what can I do? |
If you think your assessment isn't fair in relation to similar properties, or you suspect an error, contact the Assessment Department to discuss the issue with your Assessor. The Municipal Government Act and Matters Relating to Assessment Complaints Regulation set out the complaint process. Property owners have the right to file a complaint within 60 days of notice of assessment date. |