“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:

1. Municipal Levy – this amount is paid directly to the municipality and pays for municipal infrastructure, facilities, services, programs, and other budgeted items.
2. School Levy – This amount is collected and submitted on behalf of school systems.

Penalty on Overdue Taxes

Due date for tax payment is September 30^th 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 30^th 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 1^st,  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 1^st 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 19^th, 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:

1.  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.
2. Your current mailing address, telephone number, legal description and roll number for the property for which you are filing the complaint.
3. 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.
4. An appeal form can be obtained from the County Office upon request, or may be obtained here.
5. The final date of complaint cannot, under any circumstance, be extended.
6. 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.

 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.