Supplementary Assessment and Tax

Lacombe County, by bylaw, has authorized the preparation of supplementary assessments and imposition of supplementary taxes in accordance with Sections 313 and 369 of the Municipal Government Act.

Supplementary assessments allow the County to assess improvements added to a property after the December 31 condition date, and collect property taxes on a pro-rated basis for the remainder of the tax year. A supplementary assessment notice shows the assessed value of any new construction (new building or addition) that was completed or occupied during the current calendar year and was not included in the annual tax notice to take into account the increase in value of a property. The tax rates applied to supplementary assessments are the same as those applied to regular property assessments.

An example of supplementary assessments and taxes would be a homeowner that constructs a house on his or her vacant land and completes it in September. The County may levy a supplementary tax for the remaining three months of the tax year.

When are Supplementary Assessment and Tax Notices applied?

Supplementary assessments and taxes are levied only in the year that the improvement to a property is completed, occupied or begins to operate.

What if I don’t agree with my assessment?

If you think your assessment isn't fair in relation to similar properties, or you suspect an error, contact the Assessment Department at 403-782-6601 to discuss the issue with your assessor. More details can be found on the How to File a Complaint section. If you still have concerns, you may file a formal complaint to be heard by either the Local or the Composite Assessment Review Board.

A complaint must be filed using the Government of Alberta Assessment Review Board Complaint Form within 60 days from the date your assessment and tax notice was sent to you.

As stipulated in the Municipal Government Act under Section 460 (7) (Complaints): A complainant must (a) indicated what information shown on an assessment notice or tax notice is incorrect, (b) explain in what respect that information is incorrect, (c) indicate what the correct information is, and (d) identify the requested assessed value, if the complaint relates to an assessment.