Town of Turner Valley, AB

Assessments and Property Taxes

Formula to calculate your property tax amount:

Assessment value (approximate market value +-)

  X Tax Rate (set by Council)

divide by 1000

= your Property Taxes)

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 Important - Please note:

 You CAN appeal your Assessment ONLY

during the appeal period set by Council/Town Administration.

 You CAN NOT appeal the Tax Rate set by Council, your

Property Tax Levy or

services either supplied by the town or province.

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Assessments

How is my property assessed?

If your property is NOT being used as part of a farming/ranching operation, your property will be assessed market value. If your property IS part of a farming/ranching operation, you will have a minimum of 3 acres, house(s) and accessory buildings assessed at market value and the remaining land area at a farmland value. Any buildings used as part of the farming/ranching operation will be considered un-assessable and exempt from taxes.

 

What is Market Value?

Market value is the price a property might reasonably be expected to sell for if sold by a knowledgeable, willing seller to a willing buyer after an appropriate time and exposure in an open market. The market-value based standard is used to determine the assessed values for the majority of properties in Alberta.

 Key characteristics of Market Value are: 

 

How is market value assessment done?

The market place sets the value of your property

Assessors value properties in Alberta using a method called mass appraisal. Mass appraisal techniques allow assessors to accurately value a large number of properties in a short period of time.

What assessment information can I request?

You can request assessment information on any property within the town of Turner Valley provided you know the address or legal description. You can request detailed assessment information on a property if you are the owner or an authorized agent of the owner. (FOIP rules apply).

 

How do I know if I'm being assessed fairly?

Compare your assessment to property that is in close proximity to yours and has a residence of similar age, style & quality of construction. After you have compared your assessment to similar properties, contact the Assessment Department in person, by phone or email to explain any differences or concerns.

How can I compare my assessment? 

The assessment roll is available for inspection during business hours at the Municipal Office, contact us at 403-933-4944.

 How is farmland valued for assessment?

Farmland is currently assessed on the basis of its productive value. All farmland is rated on the basis of its ability to produce income from the growing of crops and/or the raising of livestock. The productive value of farmland is determined using a process that sets a value for the best soils, and then makes adjustments for less than optimum conditions such as stones, the presence of sloughs, or topography not conducive to farming practices.

  

How do we qualify for farm status?

EXCERPT FROM ALBERTA REGULATION 220/2004

Municipal Government Act

1. (i) "farming operations" means the raising, production and sale of agricultural products and includes

(i) horticulture, aviculture, apiculture and aquiculture

(ii) the production of livestock as defined in the Livestock and Livestock Products Act, and

(iii) the planting, growing and sale of sod.

EXCERPT FROM

LIVESTOCK AND LIVESTOCK PRODUCTS ACT R.S.A.2000

1. (e) "livestock" means horses, cattle, sheep, swine, goats, fur-bearing animals raised in captivity, domestic cervids within the meaning of the Livestock Industry Diversification Act, live poultry and bees.

Examples of common situations where you may qualify for farmland status:

If you think you qualify for farm status and want your assessment to reflect that status please contact the town office to get a copy of a farm status declaration to complete.

 

What is Rural Assessment Policy (RAP) Exempt?

(RAP) Rural Assessment Policy - In a rural municipality, a residence on farmland is exempt from assessment, in whole or in part, based on the assessed value of the qualifying farmland owned by the farmer/rancher. The exemption applies only to land owned by the farmer/rancher or leased from the Crown or a municipality. Land that is leased from private owners does not qualify for an exemption.

 

Why is the assessor inspecting my property?

Data Collection

 

Before an assessment can be prepared, property data must be collected. Sources of information are property owners, Alberta Land Titles, the real estate Multiple Listing Service and financial institutions.

Detailed information about each property is also gathered by making on-site visits.

The assessor will visit all properties with building construction in progress, properties that have sold, as well as newly subdivided parcels.

 

The assessor will be driving his own vehicle and will have his I.D. card with him. A percentage of town of Turner Valley properties are inspected yearly. We encourage you to take the time to go over your assessment with them if they come to your house for an inspection visit.

Thank you for your past and future cooperation with the assessment process.

 

What can I do if I don't feel my assessment is fair?

If you believe your assessed value is not accurate, you can review the assessment records with the assessor. There is no fee for this review. Contact the town office to arrange an appointment during the assessment period as the assessor is not on site.

  

After a review I still don't feel my assessment is fair. What can I do?

You have the right to appeal your assessment within (30) days of the mailing date of the combined Assessment/Tax Notice. There is a complaint form enclosed with your Assessment/Tax Notice for you to complete and return to the town office.

 

About the Assessment Review Board

ANSWERS TO QUESTIONS ABOUT THE
ASSESSMENT REVIEW BOARD
(ARB)

Get ALL the  answers
 about assessment

What's the purpose of the Assessment Review Board (ARB)?

 

 

The ARB is appointed each year by the council of your municipality.  The Board hears complaints on assessments of land and buildings to ensure that assessments are fair and equitable in relation to assessments on other, similar properties in the municipality.  The Board then directs any necessary amendments to be made to the assessment roll.  If you believe that your assessment is unfair or contains an error, the first step that you should take is to arrange an informal meeting with the Assessor in your municipality.  Chances are good that the matter will be resolved then and there.

If it isn't and you wish to take your complaint to the ARB, your must send written notice to the address on the assessment notice within the time limit indicated on the notice.

You will be advised in writing of the date, place, and time of your ARB hearing at least 14 days in advance.

   

Who sits on the Board?

Between three and five members form an ARB.  There is no stipulation regarding who may sit, but historically councillors or ratepayers have been Board members.

   

Where are the hearings held -- and when?

In most cases, the hearings are held in the municipal offices.

Council will, by bylaw, call for sittings of the Assessment Review Board for the purpose of hearing complaints.  The Board will meet after the complaints are received.  The length of time it takes will depend on the number of complaints that it hears as well as their complexity.

   

On what grounds may I make a complaint?

An assessment complaint may be about any of the following matters:

1.         An assessment

2.         An assessment class

3.         An assessment sub-class

4.         The type of property

5.         The type of improvement

6.         Whether the property is assessable

7.         Whether the property or business is exempt from taxation

There is no right to make a complaint about any tax rate.  A complaint must explain why the complainant thinks that information shown on an assessment or tax notice is incorrect.  The complaint must include the mailing address of the complainant.

   

What are the procedures during the hearing?

As the sitting starts, the chairperson will formally announce that the ARB hearing is in session.  Before proceeding with complaints, the chairperson may outline the procedure to be followed.  A timetable is usually established in advance and complainants are called into the hearing room according to this schedule.  A member of the ARB may administer an oath to a complainant or witness before evidence is given.

 Complainants present their cases and their witnesses.  Then the Assessor has the opportunity to question those who testify.  Next, the Assessor presents his case and witnesses, and the complainant has the opportunity to question the Assessor.  When all the evidence has been presented, both the complainant and the assessor should have the opportunity to present final arguments to the Assessment Review Board.

   

Are there any guidelines on how to present my complaint?

When you decide to present your case, be sure to follow these standard rules of conduct:

1.      Remember to address the Board through the Chairperson

2.      A written presentation that can be entered as an exhibit for future reference is preferable.  Nine (9) copies should be provided.

3.      Always wait for the Chair to recognize you before you speak.

When preparing your case, keep in mind the limits of the ARB’s responsibility:

The ARB’s purpose is to determine whether or not the assessed value of your property is fair in relation to the assessments of other similar properties.  It has no power to make decisions concerning taxation or level of services.

The ARB has no power to act on complaints about changes in assessed values from previous years.

Remember that the ARB’s role is to determine if the assessed value bears a fair and just relationship to the values of similar or neighboring properties.

If possible, present the ARB with recent sales evidence of local properties similar to your own which will support your case. (Sales should have been made on the open market rather than between relatives or associated companies.  “Forced transactions” have little value as evidence.)

You may wish to provide the ARB with photographs of your property and other properties  that you are using as comparison.  Photographs are a great help and provide valuable support for a verbal description.

Be as clear and logical as possible.  Write down all of the important points that you wish to make as a guide in presenting your complaint.

   

May I appoint an agent to act on my behalf--or call a witness?

 

You may appoint an agent to present your complaint as long as he has written authorization from you.  And yes--you or your agent may arrange for witnesses to appear on your behalf.

   

What will happen if I don’t appear at the ARB hearing?

The ARB may hear the case, but they are not required to do so.  The ARB also has the authority to compel an appellant to attend the hearing.  If no evidence is presented, the ARB can make no decision and there can be no further appeal.  Pursuant to Alberta Regulation 238/2000 amended by 309/2006, evidence must be presented at this hearing if it is to be considered at the Municipal Government Board hearing.

   

Tell me about the Decisions of the ARB.

An Assessment Review Board may make any of the following decisions:

1.      dismiss a complaint that was not made within the proper time

2.      make a change with respect to any legitimate complaints

3.      decide that no change to any assessment roll or tax roll is required.

The ARB must not alter any assessment that is fair and equitable, taking into consideration assessments of similar property or businesses in the same municipality.
   

What if I still disagree?

You may take your case to the Municipal Government Board. Appointed by the Lieutenant Governor in Council, this impartial Board is formed to hear appeals arising from the decisions of :

The Subdivision and Development Appeal Board

The Assessment Review Board

Complete the appeal form and mail it to the Municipal Government Board within 30 days of the mailing of the decision of the Assessment Review Board.

   

This is an information only and has no legislative sanction.  For certainty, consult the Municipal Government Act and other related statutes and regulations.

Taxes

2008 Tax Rates:

 
General Municipal  
ASFF - Residential/Farmland  
ASFF - Non-Residential  

Opted Out School Boards
Residential/Farmland

  
Opted Out School Boards
Non-Residential		  
Foothills Foundation  
Business Tax