Property Assessment Summary
2018 Property Assessments for 2019 Taxes
Notice To Ratepayers
The 2019 combined Assessment and Tax Notices were mailed on May 23, 2019. Pursuant to the Municipal Government Act, Section 311(2), all assessed persons are deemed to have received their assessment notices as a result of this advertisement.
The Assessment Roll may be inspected at the Municipal office, 309 Macleod Trail, High River, during regular business hours Monday to Friday, 8:30 a.m. to 4:30 p.m. OR it may be inspected at any time, here on the Foothills County website.
If you have any questions please call the Assessment Department at (403) 652-2341.
Assessments may be appealed until July 30, 2019.
Assessment Department | Tel: 403-652-2341 | Email | Fax: 403-652-7880
After receiving your Assessment and Tax Notice, please contact the Assessment Department with any questions or a request for information.
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 Act, or both.
Categories of Classification
Properties are classified into residential, non-residential, and farmland classifications. A property can have more than one classification. The classifications of property are detailed below and provide a brief explanation and description of the assessment valuation levels. Please check the classification(s) of your property to ensure that it is properly described.
FARM USE: If your property IS USED as part of a farming/ranching operation.
LAND: The first 3 acres of improved residential land is assessed at 100% of the 2018 typical market value using mass appraisal principles. The remainder of the land is assessed at agricultural values. The Rural Assessment Policy applies the amount of agricultural land assessment in the owner's unit as an exemption towards the primary residence. This procedure is applicable for all farm residential properties that are greater than 3 acres in size.
IMPROVEMENTS (Buildings): Buildings are assessed at 100% of the 2018 depreciated replacement cost with adjustments for market value conditions. The depreciated replacement cost is the cost of materials and labour to construct a new similar building less the loss in value due to age, condition, desirability and utility. Farm outbuildings are exempted from assessment to the extent that they are used for farming purposes.
NON-FARM USE: If your property is NOT USED as part of a farming/ranching operation.
LAND: The entire land area is assessed at 100% of 2018 typical market value using mass appraisal principles.
IMPROVEMENTS (Buildings): Buildings are assessed at 100% of the 2018 depreciated replacement cost with adjustments for market value conditions. The depreciated replacement cost is the cost of materials and labour to construct a new similar building less the loss in value due to age, condition, desirability and utility.
This category of property refers to either industrial or commercial property uses. Those which 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.
LAND: Land is assessed at 100% of 2018 typical market value using mass appraisal principles.
IMPROVEMENTS: Buildings are assessed at 100% of 2018 depreciated replacement cost, with recognition of market factors.
M&E: Machinery & equipment is assessed at 77% of 2018 depreciated replacement cost.
LINEAR PROPERTY: Linear property, which includes power and pipeline, is a sub-class of the non-residential properties. This category consists of electric power transmission lines, oil and gas pipelines, cable and cellular transmitting equipment, and towers used in conjunction with such operations.
Farmland is assessed on the ability of land to produce agricultural products. The assessment takes factors such as soil quality, topography, stones, creeks, etc., into consideration. The 1984 Farmland Assessment Manual was utilized in preparing farmland assessments at the 100% level of assessment.