Property Assessment
Assessment is the evaluation of assessable properties on an annual basis with adherence to the Alberta Statute, Municipal Government Act (MGA), and associated regulations.
The purpose of assessment is to fairly and equitably establish values allowing for the fair distribution of the property tax burden. Assessed values are based on establishing either a market or regulated value.
- Market Value – This is defined by MGA Section 1(n) as “the amount that a property, as defined in section 284(1)(r), might be expected to realize if it is sold on the open market by a willing seller to a willing buyer”. The Market Value date is established as of July 1, the year preceding the tax year. For example, July 1, 2023, is the valuation date for the 2024 tax year.
- Regulated Value – This is based on rates established annually by Alberta Municipal Affairs, Assessment Services Branch, and published in the Alberta Farmland Assessment Manual, the Alberta Machinery and Equipment Assessment Manual, and the Alberta Linear Property Assessment Manual.
Assessment Classes
Farmland
Non-residential
Machinery and Equipment
Residential
Farmland
Land that is used for farming operations which means the raising, production, and sale of agricultural products (i.e., crop, hay, pasture, tree, sod), horticulture (cultivation of plants such as green house), aviculture (raising birds), apiculture (raising bees), and aquaculture (farming fish) is assessed at a regulated value. The 2010 base rate for the agricultural use value of farmland is set at $350 per acre for dry arable or pasture land and is adjusted downwards for any factors that hinder productivity (i.e., type of soil, depth of top soil, texture of the soil’s surface and subsurface, topography, stones, any other productivity hindrance).
Non-residential
A commerce or industrial activity occurring on the property including land, buildings, and structures (i.e., stores, mechanical repair, golf courses, gravel pits, land and structures situated at industrial plants excluding machinery and equipment) is assessed at market value. Linear property, a subcategory of non-residential, includes cable distribution (television), electric transmission lines, telecommunication equipment, pipelines, oil, and gas wells, is assessed at a regulated value.
Machinery and Equipment
Any installation used in the processing or manufacturing of a product (i.e., separators or dehydrators or compressors at gas and oilfield installations, certain components at the large grain elevators) is assessed at a regulated value.
Residential
Typically, a residence or use of property that has not been classed as any of the above. The assessment for residential parcel’s less than or equal to three acres represents the average market value for land and improvements (any building(s), structure(s)). For parcels greater than three acres, the assessment includes a minimum of three acres and the residential improvements assessed at market value and any remaining land is assessed at market value unless deemed farmland.
Access to Property Assessment Information:
Assessment reports showing summary information for each property is available via County Maps.
A taxpayer has the right to receive or see all assessment related information about their own property. Section 299 of the MGA entitles you to see or receive sufficient information to show how the Assessor prepared the assessment of your property. Click here to complete the form.
A taxpayer has the right to receive a summary of information on properties similar to theirs as per Section 300 of the MGA. You are not entitled to receive unlimited information or information that is not related to the current tax year. Click here to complete the form.
Property Assessment Complaints
Contact our Assessment Department, prior to filing a complaint, with any questions you may have regarding your property assessment.
You cannot appeal taxes. You can however file a complaint against the assessed value placed on your property.
Prior to filing a complaint, please review the following guides available on the Government of Alberta’s website:
- Guide to Property Assessment and Taxation in Alberta
- Filing a Property Assessment Complaint and Preparing for Your Hearing
If, after you have discussed your concerns with the assessment department and still believe your property assessment or any other property is unfair, you may file a written complaint to the Clerk of the Assessment Review Board, Pursuant to MGA Section 460 and Matters Relating to Assessment Complaints Regulation.
If you have filed a complaint against your assessment, you must pay the property taxes by the due date to avoid penalties. If a decision on your complaint results in a lower tax levy, the reduction is credited to the roll number and your appeal fee will be refunded.
Assessment Complaint Procedure
To ensure property owners have a voice in the property assessment system, the MGA has set out a complaints and appeals system for property owners who have concerns about their assessment. The process involves filing a complaint with your municipality’s Assessment Review Board (ARB). The type of property and assessment class subject to a complaint will determine which ARB will hear your complaint. More information can be found on the Government of Alberta’s Property Assessment Complaints and Appeals website page. The property assessment complaint procedure is as follows:
- Complete an Assessment Review Board Complaint Form.
- If applicable, also submit an Assessment Complaints Agent Authorization Form.
- A complaint must explain why the information shown on the property assessment notice is incorrect.
- The Assessment Review Board cannot hear complaints about the amount of the property tax bill or tax rate.
- Complaints regarding Designated Industrial Property (Assessment codes 2, 8, and 106) or Linear (Assessment codes 107, 108, 109, 110, 111, 112, and 172) must be submitted to the Land And Property Rights Tribunal as stated on the notice(s) sent out by the Assessment Services Branch, Centralized Industrial Property Assessment, or Linear Property Assessment.
- The complaint forms must be forwarded to Wheatland County, ATTN: Clerk of the Assessment Review Board.
- Complaints must be received by the “Final Date of Complaint” as stated on the current Property Tax and Assessment notice.
- Submit appropriate appeal fee (per below) and make cheques payable to Wheatland County (do not send cash).
- Complete an Assessment Review Board Complaint Form.
Fees for Filing a Complaint
| Assessment Class | Assessment | Fee Per Roll # |
|---|---|---|
|
Residential (codes: 101, 103, 104, 173) |
Any value |
$50.00 |
|
Farmland (codes: 1, 50) |
Any value |
$50.00 |
|
Exempt (codes: 68,150-169, 901, 903) |
Any value |
$50.00 |
|
Non-Residential (codes: 105, 170 and 174) or Machinery & Equipment (Code 7) |
1 - 500,000 |
$100.00 |
|
|
500,001 - 1,000,000 |
$300.00 |
|
|
1,000,001 - 4,000,000 |
$500.00 |
|
|
4,000,001 and above |
$650.00 |
Payment for filing a complaint must be enclosed with the completed complaint form (if mailing) or paid at our office at time of filing. Cheques should be made payable to Wheatland County—please do not mail cash. Assessment complaints must be forwarded to:
Wheatland County
Attn: Clerk of Assessment Review Board
242006 Range Road 243
Wheatland County, Alberta T1P 2C4
Property Taxes
Property assessments are used to calculate the property tax amount. Learn about important due dates and find out what payment options are available.