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Assessment and Tax Notices are generally mailed in June of each
year. If you do not receive your assessment and tax notice by
the end of June, please contact the County Office immediately.
Failure to receive an assessment and tax notice does not exempt
you from the responsibility for payment of your taxes.
Taxes
are due and payable on November 30 of each year. A 14% penalty
is added on December 1 to any outstanding balances.
The
County Office is happy to accept post-dated cheques to November
30. 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 November 30 at the office. If you wish to send
post-dated cheques, please send them to:
County
of Warner No. 5
Attention: Tax Clerk
Box 90, Warner, AB T0K 2L0
For more
information please call the Tax Clerk at the County Office or
you are welcome to send an email inquiry to:
taxes@countyofwarner5.ab.ca
Assessment Overview
Please review your combined assessment and tax notice for each
property that you own in the County of Warner to ensure that the
information is correct. This information includes the property
classification (explained below), plus your name and address.
For the current tax year, the County of Warner has prepared a
general assessment that complies with current provincial
legislation including the Minister's guidelines. Market Value
is the valuation standard for all properties except farmland,
railway, linear, and machinery and equipment properties.
Properties not on market value are assessed on regulated rates
of assessment.
Definition of 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.
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.
FILING A
COMPLAINT
The following two links will
open in Adobe:
Brochure: Filing a
property assessment complaint and preparing for your
hearing
Assessment Review Board Complaint Form
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
403-642-3635
or by email at
assessor@countyofwarner5.ab.ca.
If
your concerns about your assessment are not satisfied after
reviewing it with the Assessor, you may
file a complaint
against your assessment to the Assessment Review Board.
It is
important to complete all fields on the complaint form
that are relevant to your property. This will help the
assessment review board clerk schedule the appropriate
amount of time for your hearing and
allow the board members to familiarize
themselves with your case prior to the hearing.
Section 1 – Notice Type
In this
section you will indicate what type of assessment or tax
notice you received. The type of notice you received will
be indicated on the notice, for
example, “Annual Assessment” or
“Supplementary Assessment”.
Section 2 – Property Information
This section identifies your
property within the municipality. The
assessment roll or tax roll number is unique to your
property and is indicated on your assessment notice or
tax notice. The address or legal land
description further verifies the
property under complaint. It is important to identify your
property type so the clerk of the assessment review board
can schedule your hearing with the
proper board. For example, if you own
a house in the city, you would select the “Residential
property with
3
or less dwelling units”. If you own a residence
that is located on a farm, you would select “Residential
property with
3or
less dwelling units”
AND
“Farm land”.
Section 3 – Complainant Information
This is
where you identify who is filing the complaint on the
property
described in section
2.
If, for example, you are going
to have
a family member or friend represent you at the
hearing, you would identify them in this section. It is
important for the municipality and the assessment review
board to know who the complainant is because
confidentiality could be an issue.
If you have hired someone to file the complaint and
represent you at the hearing, you must
identify them in this section, and
submit the Assessment Complaints Agent Authorization form
along with the complaint form.
Section 4 – Complaint Information
This is
where you identify the specific issues (matters) you are
filing the complaint about. On the back of the complaint
form, you will find a list numbered
1
to 10,
of the matters that a
complaint can be about. Check the corresponding box on
the front of the complaint form. You can check more than
one
box if your
complaint is about more than one matter.
Section 5 – Reason(s) for Complaint
In the
previous section, you identified the matter(s) for
complaint. This section is where you provide the details
about the matter. For instance, you
may be filing a complaint about matter
number
3
(the assessment amount). Here is where you
state
what information on the assessment notice is incorrect
(in this case it would be the assessment amount). You
need to explain why the information is
incorrect (for example, the square
footage on your property record is wrong), what the
correct information should be (for example, the actual square
footage), and what the requested assessed value is.
Note: An assessment
review board must not hear any matter
regarding an issue that is not identified on the
complaint form. This means that you cannot introduce
new evidence or issues at the hearing that have not been
disclosed.
You must indicate if
you have met or spoken to the assessor
prior to filing the complaint, and the date and outcome of that
discussion. If you have not spoken to the assessor, you
must
explain why you did
not. You may attach additional
information to the complaint form if the space provided is
insufficient.
Section 6 – Complaint Filing Fee
If your
municipality has set a filing fee payable by persons
wishing to file a complaint, the filing fee must be
submitted with the complaint form or
the complaint will be invalid. If the
assessment review board makes a decision in your favour,
or you and the assessor have reached an
agreement and your assessment
has been corrected and your complaint is
withdrawn prior to the hearing, the filing fee must be
returned to you.
Section 7 – Complainant Signature
Be sure to
sign, print your name, and date your complaint
form, or have the family member or friend representing
you sign, print their name, and date
it.
Note:
Your completed
complaint form and any supporting
attachments including the agent authorization form,
and the prescribed filing fee must be submitted together
prior to the deadline indicated on your assessment notice
late, or without the required filing fee are invalid.
Who do I send my complaint to?
All complaints are sent
to the clerk of the assessment review board for your
municipality. Your assessment notice or tax
notice will indicate the address.
Tip:
To avoid
penalties, taxes must be paid on or before the
deadline specified on the tax notice even if a complaint
is filed.
What happens next?
The clerk
of the assessment review board will review the
complaint to
ensure required information, proper attachments,
and the filing fee have been provided. If there are no
problems, the clerk will determine
what type of assessment review board
will hear your complaint. There are two types of assessment
review boards that hear complaints depending on the type
of property:
• Local
Assessment Review Board (LARB) – Members of this
board are
appointed by the municipality to hear assessment
complaints about farmland and residential property with
up to three dwelling units.
•
Composite Assessment Review Board (CARB) – Two
members of this board are appointed by the municipality
and one member is appointed by the Minister of Municipal
A ffairs.
This board hears complaints about residential
property with four or more dwelling units and
nonresidential property.
Once the clerk determines which board will hear your
complaint, you will be notified of the hearing date and
location. If your hearing is scheduled with a LARB, you
will receive notice at least
35
days prior to the hearing date. If your
hearing is scheduled to be heard by a CARB, you will
receive notice at least
70
days prior to the hearing date.
Disclosure timelines
Once the date of your hearing has been
set, you need to be aware of the
following critical dates:
For a complaint about an assessment to be
heard by a LARB:
Complainant must
provide full disclosure at least
21 days
before the
scheduled hearing date.
Respondent
must provide full disclosure at least
7 days
before the scheduled hearing
date.
Complainant must provide rebuttal at
least
3 days
before
the scheduled hearing date.
For a complaint about an assessment to be
heard by a CARB:
Complainant must
provide full disclosure at least
42 days
before the
scheduled hearing date.
Respondent
must provide full disclosure at least
14 days
before the
scheduled hearing date.
Complainant must provide rebuttal at
least
7 days
before
the scheduled hearing date.
For a
complaint about any matter other than an assessment,
the parties must provide full disclosure at least
7
days
before the scheduled hearing date. An
example of a non-assessment matter
would be the name or mailing address of an assessed
person or taxpayer being incorrect.
Disclosure of evidence
As the complainant, you
are obligated to provide the assessor
with the information you will be presenting at the hearing.
This is referred to as disclosure. Disclosure must
include:
• All relevant facts
supporting the matters of complaint
described on this complaint form.
• All documentary
evidence to be presented at the hearing.
• A list of witnesses
who will give evidence at the hearing.
• A summary of
testimonial evidence.
• The legislative
grounds and reason for the complaint.
• Relevant case law and
any other information that the
complainant considers relevant.
Note:
The
timelines for disclosure must be followed. Any
information that has not been disclosed will not be
heard by the assessment review board. The disclosure
timelines can be reduced if the disclosure information is
provided at the time the complaint is filed, and only if
agreed to by both parties.
Preparing for your hearing
When you are preparing
for your hearing, it is important to
remember that you are responsible for gathering information
that proves your assessment is unfair or
inaccurate. Your goal is to
demonstrate that the assessment on your property is not a
fair estimate of the market value of your property in
comparison to other similar properties in your
neighbourhood.
Think about how you
want to present your comparison
information to the board. You could describe your property
and explain how each of your comparable properties is
similar to or different from your
property. Use the sale prices or
assessments of your comparison properties to show how the
assessment of your property is inaccurate or unfair.
Bring your
comparison chart to the hearing along with other
information you have gathered including:
• The notes you took
when you reviewed the assessment roll.
• Copies of the
registry searches.
• Any other material
you have gathered, such as photographs
and maps.
This information
will help you to answer questions about the
accuracy of your comparisons.
If you say there is a physical problem
with your property that affects its value, bring to the
hearing:
• Written confirmation
that the problem exists and a repair
estimate from at least one reputable contractor.
• Photographs of the
problem area.
• The written
opinion of a realtor or appraiser saying how this
might affect the value of your property in the current
market. This opinion may or may not be accepted as
evidence.
Tip:
Make copies of
all your material (including photographs)
to take to the hearing, for yourself, the board members,
and the assessor. Contact the assessment review board to
confirm the number of copies you will need to provide.
Note:
Information
that has not been disclosed prior to the
hearing will not be heard by an assessment review board.
At the hearing
The following is a typical
sequence of events at an assessment
review board hearing:
• The hearing is called
to order and board members are
introduced.
• The clerk reads the
assessment complaint.
• You and the assessor
introduce yourselves.
• The presiding
officer outlines the hearing process.
• You and the assessor
summarize your presentations.
• You present your
case.
• The assessor and
board members may ask you questions.
• The assessor presents
his or her case.
• You and the board
members may ask questions.
• You may offer
evidence regarding the assessor’s case.
• You summarize your
case and state your argument.
• The assessor
summarizes his or her case and states an
argument.
• The board considers
the information presented.
• The board may
announce its decision at the hearing if the
members believe they can make an immediate decision.
• Whether or not an
oral decision is provided, you will be
provided with the board’s decision in writing within 30 days
of the hearing.
An
assessment review board may make any of the following
decisions:
•
Dismiss the complaint if it was not made within the proper
time.
• Dismiss the complaint
if you have not explained why you
think information in the assessment or tax notice is incorrect
or unfair.
• Change the following:
the assessment, the description of
your property or business, the name and mailing address on
the assessment notice, an assessment class, an assessment
subclass, the type of property, the type of improvement,
the school
support, whether the property is assessable, whether
the business or property is exempt from taxation.
• Decide that no change
is required.
You may
appeal the decision of the assessment review board to
the Court of Queen’s Bench of Alberta.
The complete brochure from Municipal Affairs
entitled Filing a Property Assessment Complaint and preparing
for your hearing is available
here.
The Assessment Review Board
Complaint Form is available
here.
Commonly Asked Questions
Regarding Assessment
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 can either be based on
Provincially Regulated valuation rates, such as Farmland or
Machinery and Equipment; or the Market Value Standard, 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 and tax notice.
To
file a complaint you must state the reasons why you feel the
assessment is incorrect. Complaints must be in writing and
accompanied
by payment of an appeal fee in the amount of $20 for each parcel
being appealed. If the Assessment Review Board makes a decision
in your favour the appeal fee will be refunded. 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" above.
TAXATION OVERVIEW
Tax Calculation - To calculate your taxes, the assessment is
multiplied by the tax rate for your class of property in the
appropriate region. Example: if you have a residential property
and are a public school supporter your calculation would be as
follows:
Assessed Value
- $250,000
Tax Rate:
Municipal Residential: 3.140
Education Residential/Farmland:
4.843
Education Uncollectible: 0.000
Total Tax Rate:
7.983
Assessment x Tax Rate = Taxes (250,000 x 7.983/1000) = $1,995.75
A
tax rate per thousand dollars of assessment. For example: for
each $1,000 of assessed value, taxes would be $7.98.
In
this example the General Municipal Tax is $785.00 or 39.33% of
the total tax levy of $1,995.75.
The County of Warner is required to collect the education taxes
on behalf of the Province, but has no jurisdiction in setting
the tax rate. The provincial government establishes the
Education Tax Rate.
TIPS FOR AVOIDING THE LATE TAX
PAYMENT PENALTY
Payments submitted by mail must be clearly postmarked by Canada
Post on or before November 30.
The last day to pay in person is November 30 of each calendar
year.
To
avoid line-ups or to ensure we receive your payment on time, you
can mail your post-dated cheque in early. It will be deposited
on the date on the cheque (no later than November 30).
Regular County Office hours are extended on the last two Fridays
in November.
Normally the office closes at noon on Friday, however the last
two Fridays in November it will remain open until 4:30.
ASSESSOR
The
County Tax Assessor is contracted to the County. He is
generally available at the County office one day a week. If you
have any questions concerning the assessment on your property,
please call the County Office and ask to speak to the Assessor.
Phone:
403-642-3635
e-mail:
assessor@countyofwarner5.ab.ca |
