After determining a budget, and receiving other requisitions amounts such as the Provincial Education amounts, the County of Forty Mile Council passes a By-Law authorizing the collection of taxes.  The property taxes citizens pay is calculated in proportion to the market value of the real estate property they own.  Determining the value of a property for taxation purposes is known as assessment.  Assessed values are a means of fairly distributing taxes and ensuring that each property owner pays a fair level of tax in relation to his/her neighbour.   To help you understand your taxes, we have posted a variety of information in this area of our web site which can be accessed by the links on the left side of this page.

Property Assessment and Tax Notices are generally mailed in May of each year. If you do not receive your Property Assessment and Tax Notice by the end of June, please contact the County Office immediately. Failure to receive a notice does not exempt you from the responsibility for payment of your taxes.

For the current tax year, the County of Forty Mile has prepared a general assessment that complies with current provincial legislation including the Minister’s guidelines.  Please review your combined assessment and tax notice for each property that you own in the County of Forty Mile to ensure that the information is correct.  Please ensure the property classification and your name and address are correct.

Taxes are due and payable on August 31 of each year. An 8% penalty will be added September 1st to all outstanding balances, and December 1st an additional 7% penalty will be added to all outstanding balances.

If you have not received an assessment and property tax notice, please contact our office.

Remember, it is the tax payers responsibility to ensure that all their property tax is paid in full. If you have purchased land in the current year please ensure that this property is included as part of your current year tax payment.

It is important for us to know all the land you own, whether it is in a company name, numbered company, or in name only. In our system we must connect all your land together to give you the full exemptions you may be entitled to.

The County Office is happy to accept post-dated cheques to August 31st. These cheques will be held until the date on the cheque.  This can avoid the deadline being missed and also can avoid long line-ups on August 31st at the office.  If you wish to send a post-dated cheque, please send it to:

County of Forty Mile No. 8

Box 160

Foremost, Alberta, Canada T0K 0X0

Online Banking for payment of taxes is available through:  ATB Financial, Bank of Montreal, Royal Bank of Canada, Servus Credit Union, TD Canada Trust, CIBC and Scotiabank.

The County also accepts online payments through OptionPay. Details located here.

For more information on Assessment related matters, please call the Assessor at the County Office at (403)867-3530.  For questions regarding the payment of taxes, please call the Tax Clerk at the County Office at (403)867-3530 or you are welcome to send an email inquiry to: [email protected]

Much more information about your tax and assessment can be found at Alberta Municipal Affairs.

Owners may appeal their assessment within sixty days of the mailing of the assessment/tax notice. The appeal must be made in writing to the Clerk of the Assessment Review Board; an appeal form is included in the mailing package. It can also be downloaded from this website under the forms section. Please mail completed appeal form to:

County of Forty Mile No. 8

PO Box 160

Foremost, Alberta

T0K0X0

The appeal first goes to the Assessment Review Board at the Municipal level. If the rate payer is not satisfied with the decision, the appellant may appeal to the Municipal Government Board at the Provincial level.

1. Why has my property assessment changed?

Assessments are prepared annually to reflect physical changes to real property and to take into account fluctuations in market conditions. Assessment values are based on the Market Value Standard as well as Provincially Regulated valuation rates, such as Farmland or Machinery and Equipment, where sales of similar properties are reviewed and reflected in the assessed value of your property.

2. What if I have a concern about my assessment?

If you have a concern about your assessment, please contact the Assessor. The Assessment Roll, which lists the assessment values for the municipality, can be viewed at the County office during regular business hours.

3. What should I do if I want to file a complaint against my assessment?

If your concerns are not satisfied after you have reviewed your assessment with an assessor, you may file a complaint against your assessment to the Assessment Review Board. Complaints must be filed within 60 days of the mailing date shown on the property assessment tax notice.

To file a complaint you must state the reasons why you feel the assessment is incorrect. Complaints must be in writing. REMEMBER, complaints can only be filed against assessments, not against taxes or tax rates.

For more information regarding assessment complaints, please see “Filing a Complaint” on this page.

Property Assessment and Tax Notices are generally mailed in May of each year. If you do not receive your Property Assessment and Tax Notice by the end of June, please contact the County Office immediately. Failure to receive a notice does not exempt you from the responsibility for payment of your taxes.

For the current tax year, the County of Forty Mile has prepared a general assessment that complies with current provincial legislation including the Minister’s guidelines.  Please review your combined assessment and tax notice for each property that you own in the County of Forty Mile to ensure that the information is correct.  Please ensure the property classification and your name and address are correct.

Taxes are due and payable on August 31 of each year. An 8% penalty will be added September 1st to all outstanding balances, and December 1st an additional 7% penalty will be added to all outstanding balances.

The County Office is happy to accept post-dated cheques to August 31st. These cheques will be held until the date on the cheque.  This can avoid the deadline being missed and also can avoid long line-ups on August 31st at the office.  If you wish to send a post-dated cheque, please send it to:

County of Forty Mile No. 8

Box 160

Foremost, Alberta, Canada T0K 0X0

Online Banking for payment of taxes is available through:  ATB Financial, Bank of Montreal, Royal Bank of Canada, Servus Credit Union, TD Canada Trust, CIBC and Scotiabank.

For more information on Assessment related matters, please call Benchmark Assessment at (403)381-0535.  For questions regarding the payment of taxes, please call the Tax Clerk at the County Office at (403)867-3530 or you are welcome to send an email inquiry to: [email protected]

Property Taxes are calculated by multiplying the Market Value of your property by the Tax Rate.  The formula used to determine property tax is:

Property assessed value x Tax Rate ÷ 1000 = Property tax levy

See this chart to determine your property tax

Tax Tip

For every $100,000 assessed value classified as residential in the North Forty Mile Regional Waste

Service area, taxes are calculated as follows:

$100,000 X 8.98673 ÷ 1000 = $898.67

See this graph for a mill rate comparison (2008-2017)

Property assessment is used to determine each property ownerís share of the total property tax. Property taxes are the County of Forty Mile No. 8ís largest source of revenue. It is the objective of the County to provide fair and accurate assessments on which to base the property tax.

The Alberta Government sets regulations, legislation, guidelines and quality parameters which determine assessment procedures throughout the province.

Farmland is assessed by regulation based on the agricultural productivity of the land. The current maximum assessment for farmland in this County is $227.50 per acre for dry land and $382.50 per acre for irrigated land. The maximum values provincially are $350/acre for dryland and $450/acre for irrigation.

Residential and Commercial Property is assessed by market value. This is determined by the mass appraisal comparative sales approach. In this approach numerous sales of comparable property are used to determine value.

Pipelines, power and communication lines are assessed by provincially regulated rates.

Oil, gas and manufacturing plants are assessed according to their cost to construct.

Payments submitted by mail must be clearly postmarked by Canada Post on or before August 31.

The last day to pay in person is August 31 of each calendar year, either at the counter during regular office hours or through the drop box at the front door outside regular office hours.

To avoid line-ups or to ensure we receive your payment on time, you can mail your post-dated cheque in early.

Regular Office hours are 8:30 A.M.  to 12:00 P.M.  – 1:00 P.M. to 4:30 P.M. Monday through Friday.

• Allow ample time for your payment to be postmarked by Canada Post before the due date.
• Enclose the stub portion of your bill with your cheque.
• Record your tax roll number or property address on your cheque.

Ensure your cheque is signed and completed accurately, as The County of Forty Mile No. 8 is not responsible for errors and/or omissions.

The County’s tax revenue goes into a general revenue fund, which is used to pay for all operating expenses of the County of Forty Mile that are not covered by provincial grants, user fees or other revenue sources. Many of the services, such as police and fire protection, road construction and maintenance, mowing, and roadside spraying, are provided on the basis of County wide standards, and all citizens in every area of our community enjoy the benefits derived from these services.  Taxes also include the portion requisitioned by Alberta Education for schools, and seniors lodges which is clearly identified on your tax notice.

Property assessment is the estimated value of a property used for Municipal and Provincial taxation purposes.  The County of Forty Mile No. 8 assessor estimates the market value of your property for the purpose of distributing fair and equitable taxation.  Calculating this estimate is governed by the Municipal Government Act of the Province of Alberta and related regulations.  The estimated value placed on your property comes from the measurement, analysis and interpretation of the real estate market.  The Provincial Government performs an annual audit of the relationship between the assessed value and the market value and the assessor is required to meet Provincial audit standards.

The prosperity and general well being of society, or the community we live in, is directly related to the education of its people. For that reason the costs of education are deemed to be the responsibility of all of society. Your education, for example, if received in Canada, was largely paid for by the previous generation of taxpayers.

Provincial legislation specifies that the funds for schools are to be collected by municipalities. The province and separate school boards requisition revenue they require from the City and the total levy is distributed among taxpayers through their property tax bills. People who do not own property contribute indirectly through their rental or lease payments.

For more information please visit the Alberta Education Website.

Market Value – Market value is defined as the amount that a property might be expected to realize if a willing seller sells it on the open market to a willing buyer.

Mill – amount of tax per thousand dollars of property value

Budget – Property Tax Revenue required to pay for programs and services

Property Tax – Tax imposed by the County on owners of real property within its jurisdiction based on the value of the property

Tax Rate – calculated by taking the assessed value of the property multiplied by the mill rate and then divided by 1000.

Per property share of tax – Each Property Assessment multiplied by Tax Rate

Property Classification – Properties are classified as either residential, non residential, farmland, linear or machinery and equipment. Some properties have more than one class. The sub-classes of property are detailed below and provide a brief explanation of the general assessment. Please check the classification of your property to ensure that it is properly described.

• Residential Properties – Residential properties are assessed at market value. Market value is determined by analyzing the sales of all property types throughout the municipality. Mass appraisal techniques are used in this valuation process. Since assessment reflects mid range sale values, the assessment may be slightly higher or lower than an actual sale price on a particular property.
• Non-Residential Properties – This category of property refers to industrial and commercial operations, such as industrial plants, gravel pit operations, service stations, meat processing facilities, stores, etc. Properties that have a multi-purpose use, such as a commercial business operating from a residential acreage, would have the commercial portion of the assessment classed as non-residential. The non-residential category of land, buildings and structures is assessed at market value.
• Farmland – Farmland is assessed on the ability of land to produce agricultural products. The Minister’s Guidelines, in conjunction with the Alberta Farmland Assessment Manual, has been utilized to prepare farmland assessments. The Rural Assessment Policy applies the amount of agricultural valued land assessment in the owner’s unit as an exemption towards the residence.
• Machinery and Equipment – Machinery and equipment (M & E) that is used for processing or manufacturing is assessed at the stipulated regulatory level as per the Minister’s Guidelines. This category includes properties such as gas plants, gas and oilfield installations, seed cleaning facilities, etc.
• Linear properties – Linear properties include electric transmissions lines, telephone and telecommunications equipment, oil and gas wells, pipelines, towers, power generation and cable. Linear property is assessed by provincial assessors using regulated rates and depreciation schedules which apply specifically to this property.
• Farm Properties – Farm properties often contain several assessment classes. If the property contains a residence, then the residence, along with the first 3 acres will be assessed at market value as if it were a 3.0 acre subdivided parcel. These values are classified as residential on your notice. If there is a commercial or industrial operation on the property, all buildings and improvements and the land area used for the operation will be assessed at market value. These values will be classified as non-residential. If there is machinery and equipment used in these operations, the machinery and equipment will be assessed based on regulated rates and the assessment will be classed as machinery and equipment. The farmland is valued based on agricultural values and is classified as farmland. Farm buildings are exempt from assessment and taxation to the extent that they are used for farming purposes.

Property assessment promotes fairness by ensuring that two similar properties within a similar geographic area will be assessed and taxed at the same rate. All property values change over time, but not all change at the same rate. Some properties increase in value faster than others. If assessed values are not updated as market values change, some taxpayers would soon pay a disproportionate share of taxes compared to current values. To maintain a fair sharing in the tax rate between properties, assessed values must be up-to-date.  A Property’s tax may change each year, for a combination of two reasons:

1. There is a change in annual budget requirements for the Municipality, Libraries, Seniors Management Services requisition and/or Education requisition.  The County determines the requirements except for the Education portion which is determined by the Province.  These are added together to produce the total amount of funds needed to operate.  These combine to affect the total tax paid.
2. A particular property assessment (market value) changed more or less than the average.  This affects the share of taxes paid by one property versus another.

Some assessable properties such as some oil & gas installations have their values determined by the Province.

The total value of all the property in the County is added up.  In 2012, that figure was $717,000,000.  The total budget requirements of the Municipality, Libraries, Seniors Management Services requisition and Education requisition are added together.  In 2012, this figure was approximately $16,314,000.  The budget is divided by the assessment to give the mill rate for County expenses.  This figure is combined with education and other requisitions to give a combined Mill Rate, which is what you pay.  The base Mill rate in the County in 2010 is 0.084%, and the combined Residential Mill Rate is either 0.117397 or 0.113747 Mills depending on which waste service area you live in.  This means that for every $100,000 of assessed value, you should expect to pay approximately $1,174 or $1,137 in combined taxes.

Market value assessment is highly transparent: the real estate market is publicly visible and accessible.  As real estate markets change within the County so do market value assessments. The real estate market establishes the value of your property.  We simply measure that market value as of July 1st of each year.  County assessors consider many factors and generally use the sales comparison approach to arrive at the market value of most residential properties.

Putting it simply…

1. Market Value Assessment Process
2. Collect sales data and sales property characteristics.
3. Market analysis
4. Property values determined for all properties.
5. Provincial audit/approval
6. Assessment roll and tax notices mailed.
7. Customer Review Period

Whether you own a residential or non-residential property, and regardless of the approach used, The County of Forty Mile must arrive at a market value assessment.  Market value is recognized as the most understandable, transparent and objective measure of a property’s worth, and is the desired standard for property tax use purposes.

Through the annual reassessment process, taxation responsibility is re-distributed among properties, based on the extent to which values change relative to one another within the County.  When a property is assessed every year, fluctuations in property taxes occur incrementally, compared with the more substantial changes that can occur at one time when properties are not assessed for extended periods.

If you have any questions concerning the assessment on your property, please call Benchmark Assessment at (403)381-0535.

If you have a concern about your assessment, please contact Benchmark Assessment at (403)381-0535. The Assessment Roll, which lists the assessment values for the municipality, can be viewed at the County office during regular business hours.

If your concerns are not satisfied after you have reviewed your assessment with an assessor, you may file a complaint against your assessment to the Assessment Review Board. Complaints must be filed within 60 days of the mailing date shown on the property assessment tax notice.

To file a complaint you must state the reasons why you feel the assessment is incorrect. Complaints must be in writing. REMEMBER, complaints can only be filed against assessments, not against taxes or tax rates.

For more information regarding assessment complaints, please see “Filing a Complaint”.

Please review the information on your Assessment and Tax Notice carefully. You will receive a single notice for each property that you own. If you have any questions, please contact the Assessor at 1-403-867-3530.

If your concerns about your assessment are not satisfied after reviewing it with Benchmark Assessment, you may file a complaint against your assessment to the Assessment Review Board. An Assessment Review Board Complaint form is provided along with your Tax Assessment Notice.

The complaint must:

• be sent to the clerk of the Assessment review Board using the Government of Alberta “Assessment Review Board Complaint Form” (number LGS1402). You have 60 days from the date your Tax Assessment Notice was sent to you. The mailing date is shown on your Tax Assessment Notice.
• be filed against assessments – not taxes
• explain why the complainant believes the information shown on the Assessment and Tax Notice is incorrect

The Assessment Review Board does not have the jurisdiction to hear a complaint if any one of these conditions are not met.

Provincial regulations regarding Assessment Review Board hearings came into effect for the 2010 taxation year. It is now a requirement that full disclosure of evidence to be presented at the hearing be exchanged between the complainant and the respondent (an assessor) within a reasonable period of time prior to the hearing date. It is also required that this exchange of evidence be provided to the clerk of the court prior to the hearing. Failure to disclose evidence to be presented can result in the board not allowing any new evidence.

Tip: To avoid penalties, taxes must be paid on or before the deadline specified on the tax notice even if a complaint is filed.

The requirements for non-residential properties, with assessed values of at least $250,000 are:

• the complainant is to provide an issue statement and full disclosure of evidence (to the clerk of the court and the respondent) 21 days prior to the hearing
• the respondent is to provide full disclosure of evidence (to the clerk of the court and the complainant) 7 days prior to the hearing date
• if the complainant wishes to rebut, it must be 3 days prior to the hearing.

For further information see Alberta Municipal Affairs website, and refer to ALBERTA REGULATION 238/2000.