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How Assessment Works

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:

  1. 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).
  2. 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, 2025 property taxes are based on the assessment year 2024 therefore the “effective date” of the assessment is July 1, 2024.

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

To prepare an estimate of value the Assessor needs to know about your property.  The MGA authorizes the Assessor the “Right to enter on and inspect property” so long as the owner/occupier has been given notice and informed of the purpose of inspection is to prepare an assessment of the property. Notification of inspection is published in the monthly County News, on the website, and may be provided in a request for information letter. 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 about the assessment to the Assessment Review Board.

Your assessment is only as accurate as the information collected by the Assessor.

If you have 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?”

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.

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.

In appraisal and assessment theory, there are three approaches to values when valuing real property.

  1. The Sales Comparison Approach – evaluations are based on the actual reported sale prices of other properties. This approach is most appropriate when the sales of similar properties are plentiful and reflect the typical market conditions. Of the three approaches it is the most easily understood by the public and Courts.
  2. The Cost Approach – based on the assumption a property's value is set by the “cost” of replacing an equally desirable substitute within a reasonable time frame. This approach works best for newer improvements where depreciation is less of a factor and special purpose properties which do not tend to sell on a regular basis. It's important to note that cost and value are NOT necessarily the same: cost is the amount required to produce the item, whereas value is related to how desirable the item is to a potential owner.
  3. The Income Approach – based on the premise a property's value is related to its ability to produce an income. This approach works best for properties that typically rent (i.e. apartment buildings, warehouses, self-storage, campgrounds, etc).

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 market 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.

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 information regarding the preparation of your property assessment that the Assessor possesses or controls.

You may request a summary of the assessment of any assessed property in the municipality. Ownership, financial and propriety information is held in confidence and will not be shared. 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.

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. The Assessment Department email is assessment@lacombecounty.com

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.

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 or the tax rate.

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.

How to File an Assessment Complaint

Contact Us

Mailing Address:
Lacombe County Office
RR 3
Lacombe AB T4L 2N3

Physical Location:
40403 Range Road 27-4

Contact Us
Monday - Friday
8:00 a.m.- 4:30 p.m.

Email: info@lacombecounty.com 
Phone: 403-782-6601
Fax: 403-782-3820

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