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2007 Assessment Roll
Mailing
Date for the 2007 combined Assessment and Tax Notice is:
May 25, 2007
If you have not received your notice by May 31st, please contact the Tax
Department
Phone (403)
652-2341
or (403) 931-1905
Fax (403) 652-7880
or (403) 652-6900
Email taxes@mdfoothills.com
This page was last edited
April 02, 2008 10:52 AM
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What
assessment information can I request?
How do I know if I'm
being assessed fairly?
How can I compare my assessment?
How is my property assessed?
What is Market Value?
How is market value
assessment done?
How is farmland valued for
assessment?
How do we qualify for farm
status?
What is Rural Assessment Policy (RAP)
Exempt?
Why is
the assessment department inspecting my property?
What can I do
if I don't feel my assessment is fair?
After a review I still don't feel my assessment is fair. What can I
do?
About the Assessment Review Board
What assessment information can I request?
You can request assessment information on any property within the M.D.
provided you know the 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).
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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.
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How can I compare my assessment?
The assessment roll is available for inspection during business hours at the
M.D. office, contact the
Assessment Department, or click here
2007 Assessment Roll.
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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.
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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:
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It is the most
probable price, not the highest, lowest, or average price.
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It is expressed
in terms of a dollar value
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It assumes a
transaction between unrelated parties in the open market.
-
It assumes a
willing buyer and a willing seller, with no advantage being taken by
either party
-
It recognizes
the present use and potential use of the property.
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How is market value assessment
done?
The market place
sets the value of your property
The Assessment
Department measures it.
-
Assessors analyze the same property characteristics considered by buyers
and sellers (eg. features influencing value-location, size, views, trees,
traffic noise, river).
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Assessors measure the relationship between sale price and property
characteristics.
-
Assessors apply the information to properties that did not sell
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Assessors consider unique characteristics, similarities and differences
of each property.
-
Assessors estimate market value of all properties based on properties
that have sold.
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.
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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.
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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
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Yourself or a neighbour is taking hay or crop from your property
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Yourself or a neighbour is grazing livestock on your property
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Yourself or a neighbour has a plant/tree nursery in operation
If you
think you qualify for farm status and want your assessment to reflect that
status please contact the Assessment Department to get a copy of a farm
status declaration to complete.
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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.
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Why is the assessment department 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 assessors will
visit all properties with building construction in progress, properties that
have sold, as well as newly subdivided parcels. As part of our requirement
to re-inspect each property in the M.D. of Foothills every five years we
plan to visit approximately 2000 properties each year.
The assessors will
be driving M.D. Foothills marked vehicles and will have I.D. cards with
them. We do inspections 12 months of the year. 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.
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What can I do
if I don't feel my assessment is fair?
If you believe your
assessed value is not accurate, we will review the assessment. There is no
fee for this review. You can request a review any time before December 31 of
each taxation year.
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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 M.D. office
or contact Assessment Review Board Clerk for a form.
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About the
Assessment Review Board (ARB)
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ANSWERS TO QUESTIONS ABOUT THE
ASSESSMENT REVIEW BOARD
(ARB) |
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Get ALL the answers
about assessment |
What's the purpose
of the Assessment Review Board (ARB)? |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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May I
appoint an agent to act on my behalf--or call a witness?
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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. |
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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. |
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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. |
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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. |
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If you have further
questions about the Assessment Review Board,
phone or
write your Municipal office for the answers! |
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This is an information brochure only and has no legislative
sanction. For certainty, consult the Municipal Government Act and
other related statutes and regulations. |
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