Taxes and Assessment

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Assessments

Property assessment is the process of assigning a dollar value to a property for taxation purposes. In Alberta property is taxed based on the ad valorem principle. Ad valorem means "according to value.” This means that the amount of tax paid is based on the value of the property.

The market value based standard is used to determine the assessed values for the majority of properties in Alberta. Market value is the price a property might reasonably be expected to sell for if sold by a willing seller to a willing buyer after appropriate time and exposure in an open market. Assessors gather information on ranges of sale prices in the marketplace. This statistical data is used as part of the process for calculating market value based assessments.

Cardston County's assessments are prepared by Benchmark Assessment Consultants Inc.


Assessment Appeals

To ensure that property owners have a voice in the property assessment system, the Municipal Government Act has set out a complaints and appeals system for property owners who have concerns about their assessment.

Any assessed person, taxpayer, or person acting on behalf of an assessed person or taxpayer may file an assessment complaint. An agent for fee acting on behalf of a property owner or taxpayer must have written authorization to do so. If ownership of a property changes while a complaint is in progress, the new owner of the property or business then becomes the complainant involved in any proceeding before the board.

To file an assessment complaint, please read this pamphlet and contact the County office for assistance before completing and submitting this form.

 
Property Taxes

Cardston County collects municipal property taxes in order to provide services like road construction and maintenance, recreational and leisure opportunities, agricultural services, emergency services, utilities such as water, and more.

Cardston County, along with all other municipalities, is required to collect various requisitions on behalf of the provincial government to help fund provincial education and senior programming. The provincial government requires that municipalities collect these requisitions via municipal property taxes and reallocate them back to the provincial government. These provincial requisitions are included in your property tax rate.

Under the Municipal Government Act, municipalities are responsible for collecting taxes for municipal and educational purposes. Property taxes are levied based on the value of the property as determined from the property assessment process. Property taxes are not a fee for service, but a way of distributing the cost for local government services and programs fairly throughout a municipality.


 
Mill Rates

Mill rates are established every year by a bylaw approved by Council. A mill rate is the rate used to calculate your annual tax levy. This is called the mill rate because the number is expressed in mills - one mill is 1/10th of a cent ($.001).

Your mill rate is the amount of taxes to be raised for every $1 of assessed value for your property. For example; with a residential mill rate of 9.91, a tax parcel valued at $1,000 would have a tax levy of $9.91.

Mill Rate Breakdown

(Municipal Portion Separated from all Requisitions)

Description 2015 2016 2017  2018
  Requisitions Breakdown (municipal portion not included)
Seniors Foundation
 0.2039  0.2053  0.2134  0.2127
Fire  0.3388  0.2889  0.3088  0.3892
Garbage  0.2580  0.2926  0.2719  0.2626
Education  2.4351  2.3606  2.4856  2.5032
Non-Residential Education  3.4555  3.6628  3.8925  4.4969
Requisitions Breakdown (municipal portion not included)
Municipal Residential  3.4910  3.5610  3.6610  3.8500
Municipal Agricultural  10.7000  11.1000  11.2200  11.8400
Municipal Non-Residential  14.3650  14.3650  15.3650  15.5500



 Combined Mill Rate

 (Municipal Portion Combined with all Requistions)

 Description  2015  2016  2017  2018
 Country Residential  6.7268  6.7084  6.9407  7.2177
 Agriculture Land  13.9358  14.2474  14.4997  15.2077
 Commercial/Industrial  18.6213  18.8146  20.0516  21.9456
 Linear Property  18.6213  18.8146  20.0516  21.9456
 Machinery & Equipment  14.3650  14.3650  15.3700  16.5500
 Power Generation  15.1657  15.1518  16.1590  17.4487
 Cardston County has set a $50 minimum property tax per parcel