|
“Assessment”
is the process of placing an official valuation on a property for
taxation purposes – this value is used to calculate the amount of taxes
that will be charged to the owner of the property.
“Taxation”
is the process of applying a tax rate (mill rate) to a property’s
assessed value to determine the taxes payable by the owner of that
property. This is based on the budgeted funds required to operate and
maintain the municipality for that year.
“Market Value”
is defined in Section 1(n) of Alberta’s Municipal Government Act as:
“….the amount that a property might be expected to realize if it is
sold on the open market by a willing seller and buyer.”
The farmland and
residential assessment services for Starland County are provided by
Regional Assessment Management (RAM). RAM, along with Independent
Municipal Assessment Corporation (IMAC), perform the industrial
assessments on behalf of the County.
Inspections are done annually on properties which require an update due
to a physical change, a change of ownership, or at the discretion of the
assessor.
Calculation of Your Tax Bill
Tax bills are
calculated at Starland County based on Council’s policy as to what is
necessary to support County services for the upcoming year. To
determine the total amount required to serve the County needs, a total
amount is calculated for expenditures, that is reduced by any other
sources of revenue, including user fees and grants, to arrive at a
property tax amount to offset the difference.
The Tax amount on
your Assessment & Tax Notice is for taxes levied from January to
December of the current year, and is based on the assessed value of your
property as of December 31, 2007. Starland County’s “Combined
Assessment and Tax Notices” include separate tax levies taxed at
different rates that make up your total property tax:
-
Municipal Levy
– this amount is paid directly to the municipality and pays for
municipal infrastructure, facilities, services, programs, and other
budgeted items.
-
School Levy
– This amount is collected and submitted on behalf of school
systems.
Penalty on Overdue Taxes
Due date for tax
payment is September 30th of the current year. Payment must
be made on or before this date to avoid penalty. If payment is mailed,
the envelope must be postmarked by Canada Post no later than September
30th of the current year. A postage meter imprint is not
acceptable proof of date of mailing. If the postmark is illegible, the
actual date of receipt by Starland County will apply.
An 8% penalty will be added to all
current taxes not paid by the due date. A further penalty of 10% will
be added to all outstanding taxes on March 1st, 2009.
When taxes are to
be paid by a mortgage company, the owner is responsible to ensure the
taxes are paid before the due date. The owner of the property as of
January 1st in the taxation year is responsible for ensuring
that all taxation for the year is paid and must also provide the County
Office with notice of any ownership change.
Any property with
respect to which the taxes have been in arrears for more than one year
is liable to proceedings under the Municipal Government Act and
amendments thereto.
Assessment Inquiries & Complaints
If you do not agree
with your property assessment, the Assessment Review Board must receive
your appeal, with a fee of $50.00 for each roll number complaint, on or
before August 19th, 2008. Please note that this is the only
time of year you may submit an appeal, as outlined within the Municipal
Government Act, and that only the assessment (not the taxes) may be
appealed. Also, your right to appeal certain classes of assessments may
be affected by provisions of the Municipal Government Act and/or other
legislation.
If you wish to
appeal the assessment on your property to the Assessment Review Board,
please submit the following:
-
A detailed
written explanation outlining the reasons why the assessment is
incorrect. The complaint must be sent to the municipal address
shown on the assessment and taxation notice not later than
the date shown on the notice, to the attention of the Chief
Administrative Officer.
-
Your current
mailing address, telephone number, legal description and roll number
for the property for which you are filing the complaint.
-
A fee of $50.00
must be attached for each roll number complaint in order for it to
be processed and reviewed. If the Assessment Review Board makes a
decision in favour of the complainant, the fees paid by the
complainant will be refunded.
-
An appeal form can be obtained from the County
Office upon request, or may be obtained
here.
-
The final date
of complaint cannot, under any circumstance, be extended.
-
For more
information on assessment appeals, please feel free to contact the
County Office.
Property Assessment & Taxation 2008 Update
Council has reduced the residential tax rate from
7.1688 to 6.8100 in 2008. The non-residential, farmland, and
machinery/equipment tax rates remain unchanged. Starland County
property taxes may increase or decrease, as a result of market value
adjustments in assessment.
An audit of the
County’s assessment data, to ensure that the median “assessment ratio”
is between 0.950 – 1.050, is conducted by Alberta Municipal Affairs on
an annual basis. An assessment ratio is the assessed value of a
property divided by an indication of market value for the property.
|
Municipal
Mill Rate |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
|
|
Residential |
6.8100 |
7.1688 |
7.1688 |
7.1688 |
6.9350 |
7.3000 |
|
|
Non-Residential |
13.8500 |
13.8500 |
13.7718 |
13.7718 |
12.7903 |
12.5700 |
|
|
Farmland |
10.0999 |
10.0999 |
10.0999 |
10.0999 |
9.8661 |
9.8399 |
|
|
Machinery/Equipment |
13.8500 |
13.8500 |
13.7718 |
13.7718 |
12.7903 |
12.5700 |
|
Ongoing
Ratepayer Information
All ratepayers within the County receive a
complimentary subscription of “The Drumheller Mail”. This is sponsored
by Starland County, as a method of keeping residents up-to-date on
relevant information regarding County initiatives, programs,
developments, and other important events. If you are a ratepayer
within the County, and are not receiving your subscription of “The
Drumheller Mail”, please notify the County Office at 403-772-3793 or
email your request to
info@starlandcounty.com.
|