Property Taxes

Frequently Asked Questions

 

Current Property Tax Mill Rate

 

When is your Property Assessment and Tax Notice Sent Out?

The Property Assessment and Tax Notice, prior to January 1, 2010, has been  generally mailed out in late June of each year.  Due to changes in the property assessment appeal process, which takes effect in 2010, the 2012 Property Assessment and Tax Notices are being mailed on May 28th, 2012.

 

 

What is in your Property Assessment and Tax Notice?

Your annual combined assessment and tax notice includes the municipal taxes, provincial education requisitions and seniors housing requisition. 

 

The property value(s) that make up your property assessment is based on what the estimated value of your property is as of July 1 of the year prior to the Property Assessment and Tax Notice being sent out (ie.  Estimated market value for the 2010 Property Assessment and Tax Notice is July 1, 2009).  The reason all property is valued as of July 1 is to ensure there is enough time for property assessors value all the properties in a municipality. 

 

The property that is subject to assessment and tax is property that is existing on December 31 of the year prior to the Property Assessment and Tax Notice being sent out (ie. For the 2010 Property Assessment and Tax Notice, property that existed on December 31 2009 and the condition(s) of the property as of December 31, 2009).

 

 

What if you Don't Agree with the Information on Your Property Assessment and Tax Notice? 

Please contact Jackie Van Langen or Victor Koluk - our property assessors. They can discuss the valuation process and details of your assessment. They are now located at the M.D. Administration Offices and can be reached at 780-826-3171 or toll free 1-877-866-3171.   They can also be reached by email at This e-mail address is being protected from spambots. You need JavaScript enabled to view it or This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

Please note: The assessors are in the transition of moving. It may take up to 48 hours for them to return your call or email.

If, after you have talked with our Property Assessors, you believe your own or any other assessment is unfair you may file a complaint to the Assessment Review Board. Its function is to hear evidence as to whether the property's assessment is equitable with other comparable properties. The Assessment Review Board has the authority to review and direct the assessor to make amendments. Please note - appeals must be made within 60 days of the tax notice mailout date. The appeal deadline also appears on your tax notice, in the top right corner.

 

You have a finite time to file a complaint to the Assessment Review Board.  This finite period is identified on your Property Assessment and Tax Notice.

 

An assessed person is entitled to see or receive sufficient information about the person's property in accordance with section 299 of the Municipal Government Act or a summary of an assessment in accordance with section 300 of the Municipal Government Act, or both.

 

Pursuant to Section 460 of the Municipal Government Act and the Matters Relating to Assessment and Tax Regulation:

 

A copy of the Assessment Review Board Complaint Form can be found at the Municipal Office, or online at

http://www.municipalaffairs.gov.ab.ca/documents/as/LGS1402.pdf

 

A copy of the Assessment Complaints Agent Authorization Form can be found at the Municipal Office or online at

http://www.municipalaffairs.gov.ab.ca/documents/as/Agent_Authorization_Final_LGS1405.pdf

 

If you would like any additional information regarding property assessments, please go to the Municipal Affiairs website at

http://www.municipalaffairs.alberta.ca/mc_property_assessment_and_taxation_publications.cfm

 

Please note: Your complaint (appeal) form must be completed in its entirety, received by the Assessment Review Board Clerk on or before the Appeal Deadline shown on the front of this notice, and include the appropriate complaint fee.

 

A complaint against your assessed property does not exempt you from paying your taxes on time or from late payment penalties. If a complaint is successful, the adjustment will be applied to the tax roll.

 

Pursuant to Bylaw No. 1325, all complaints must be accompanied by the appropriate fee as identified below:

a) Residential/Farmland          $50.00 per parcel

b) Non-residential                   $100.00 per parcel

 

If the Assessment Review Board finds in favour of the complainant, the fee or fees for the applicable parcel or parcels shall be returned to the complainant.

 

ASSESSMENT COMPLAINTS MUST BE SUBMITTED TO:

Gordon Fullerton, Assessment Review Board

c/o M.D. of Bonnyville No. 87

Bag 1010

Bonnyville, AB  T9N 2J7

 

 

When is Your Current Year's Property Tax Levy Due?

The last day to pay off your current year's property taxes without penalties is September 15.  Any current year's taxes that are outstanding after September 15 is subject to a 12% penalty on September 16th.  This penalty date and amount is set by a Council Bylaw.  Municipal Administration does not have any authority to “waive” penalties.  Although Council does have the authority to cancel penalties, Council has historically upheld the penalties defined in the bylaw.

 

 

What Methods are Available to Pay my Taxes?

Payments can be made:

  • By mail. Envelopes must be postmarked on or before September 15 to avoid late penalties.
  • At the administration office with cash, cheque (see note 1) or debit card.
  • Via monthly direct debits of your bank account. You can apply for this tax installment payment plan each January to February. To download the form click here.
  • Through telephone or Internet banking with your financial institution. Internet banking links to local financial institutions are listed below:

 

Lakeland Credit Union

Royal Bank of Canada

TD Canada Trust

Bank of Montreal

ATB Financial

CIBC

Scotiabank
   

 

Note #1:  Postdated cheques are accepted however payment is deemed received on the date on the cheque and all penalties and collection processes prior to that date still apply.

 

PLEASE NOTE: PAYMENTS CAN NOT BE MADE ONLINE DIRECTLY FROM THIS WEBSITE.

 

If you require more information about your taxes, please contact the M.D.’s Tax Clerk at 780.826.3171 (ext. 9234) or via email at This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

 

 

 

What if you Have Not Received a Property Assessment and Tax Notice?

This does occur.  In many cases it is due to property that has recently been sold and possession date is between March – June.  The reason is the Municipality receives Land Title information twice a month.  Titles are not changed until the possession date.  Therefore, if you have an agreement to buy a property but do not take possession for 5 months, the MD may not receive that Land Title for 5 ½ to 6 months.

 

In other situation, property owners have a new mailing address and have not notified the municipality nor Alberta Land Titles. 

 

It is very important to notify the Municipality AND Alberta Land Titles of any mailing address changes.  Many Tax Recovery properties are in tax recovery due to the Municipality and Alberta Land Titles not having current mailing addresses.  When mailing addresses are not updated, you may not even receive a notice that your property is in the Tax Recovery process or sold a a public auction.

 

The onus is on the Land Owners to ensure the taxes are paid on a property.  If you have not received your Property Assessment and Tax Notice by the latter part of June, please contact the M.D.’s Tax Clerk at 780.826.3171 (ext. 9234) or via email at This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

 

 

What Happens if you have Outstanding Taxes at the End of the Year the Tax was Levied?

Any tax that is unpaid at the end of the year it was levied is classified as an “Arrear”.  This understanding is very important for two reasons:

 

  1. Any “Arrears” on a property account on March 1 is subject to an additional 10% penalty.  This amount is set by a Council Bylaw.
    1. If there are 2 years of “Arrears”, the municipality must put the property into a Tax Recovery Process.  This process is defined in the Municipal Government Act and all municipalities in Alberta has to comply with this process.

 

 

 Penalties on All Outstanding Taxes ("Arrears") on March 1

Any “Arrears” on a property account on March 1 is subject to an additional 10% penalty.  This amount is set by a Council Bylaw.

 

 

 

Tax Recovery Process

The tax recovery process is a process that all municipalities in Alberta are legislated to complete.  The Municipal Affairs website has a document available that describes the process. 

 

http://www.municipalaffairs.alberta.ca/documents/ms/Tax_Recovery_2007.pdf

 

Although the municipality's goal is to not have any properties that qualify for the tax recovery process, the onus is on the property owner(s) to ensure all property taxes are paid up in full.  For those properties that do have “Arrears”, you will eventually qualify to have your property put up for public auction.  Your property is removed from the Tax Recovery Process once there are no “Arrears” on the account.  If you have a property that has “Arrears” on it, please contact our Tax and Assessment Clerk immediately so we can educate as to this Tax Recovery Process.

 

Where Do Your Tax Dollars Go?

2011 Tax Dollar Distribution Table    2010 Tax Dollar Distribution Table     2009 Tax Dollar Distribution Table