The information presented in this hub is current as of June 2020.
The purpose of the property assessment and taxation hub is to provide a high-level learning resource for elected officials and municipal administrators who want to understand the responsibilities and processes to assess and tax property in Alberta. In many cases, the property assessment and taxation system can be quite complex and where this hub does not provide sufficient information, readers are encouraged to contact Municipal Affairs or your local assessor for complete details.
Property assessment and taxation is a long-standing approach to assign and collect tax from property owners based on the value of each property. Municipal governments rely on property taxation as the primary source of revenue to fund municipal programs and services. Property taxation is also used to fund a portion of the province’s cost to deliver K-12 education programs, which is commonly known as education property tax.
The system is based on the principle that the value of property is a proxy for the ability to pay. The amount of tax is not, nor is it intended to be, directly related to the services provided to each property.
For a basic overview of how property assessment and taxation works, click here to watch a short video. For a more thorough understanding of Alberta’s system, click on the appropriate topic below.