Taxes

Tax Assessment

One of the M.D. of Smoky River’s primary functions is collection of taxes to provide services to its ratepayers. Before the taxes are levied, an assessment roll must be prepared.

How Property Assessed Value is Determined

In Alberta, market value is used to determine the assessed value of your property. Section 1(1)(n) of the Municipal Government Act (MGA) defines market value as the amount that a property might be expected to realize if it is sold on the open market by a willing seller to a willing buyer.  The market value of your property is determined by an Accredited Assessor.  The Assessor takes many factors, as outlined by the MGA, into consideration when determining value such as supply and demand, location, house type and lot type, etc.

In addition, the valuation date and condition date specified by the MGA are also used to determine the assessed value of your property.  The valuation date is a fixed date at which time all properties are assessed, ensuring that all properties are valued as of the same date.  The condition date is defined by Section 289(2)(a) as the characteristics and physical condition of the property on December 31 of the year prior to the year which a tax is imposed.

  Assessment Information Request Form – Section 299 

 Assessment Information Request Form – Section 300

Please Note:

– If your property has been legally subdivided after December 31, the changes from the subdivision will not be reflected in the current year assessment notice.

• If your dwelling was partially completed as of December 31, the assessed value will be determined based on its level of completion as of December 31.

 Inspection of Assessment Roll

As a taxpayer you are entitled to see or receive sufficient information to show how the Assessor prepared the assessment of the property under Section 299 of the MGA. Summaries of comparable assessments are available under Section 300 of the MGA.  Please submit an Assessment Information Request with the appropriate fee to the MD office and allow the time to respond within 15 days.

 Assessment information for the MD of Smoky River is available online in a searchable format by clicking the link below, and using the general public access.

https://camalot.munisight.com/AsmtInfo/CAMAlot_AsmtInfo_ISAPI.dll/$/start?muniID=287

If you believe an error on was made on your assessment, please give the Assessor a call to give them the opportunity to review it with you.  If you are not satisfied after speaking with the Assessor, you may file a written complaint to the Assessment Review Board within 60 days of the date on your assessment notice. (see Assessment Complaints section for more information). 

Assessment

The property assessment is the basis with which the tax rate is applied to derive the amount of taxes owing by property. For more information on how properties are assessed, please contact our assessors:

Compass Assessment Consultants Inc.
#201, 10559 – 172 Street NW
Edmonton, Alberta T8S 1P1
Telephone: (780) 469-5552
E-mail: information@compassassessment.com 

Property Assessment and Tax Notices
Combined property assessment and tax notices are then issued to the ratepayers in the latter part of May each year.

Assessment Complaints

The final date for appealing an assessment appears on the notice and is generally 60 days after the notice of assessment date. Assessment appeal procedures are detailed on the notice and include:

• A detailed written explanation, outlining the reasons why the assessment is incorrect
• Your current address and telephone number.
• 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 complaint, the fees paid by the complainant will be refunded.
• Please Note: Your complaint must be on or before the final date of complaint as shown on the front of your tax notice form.
• An appeal form may be obtained from the M.D. office if requested.
• The “final date” of complaint cannot, under any circumstances, be extended.

The “Guide to Property Assessment and Taxation in Alberta” and “Filing a Property Assessment Complaint and Preparing for your Hearing” are available to view on the Municipal Affairs’ website.

Your assessment as of December 31st will be used to levy the following year’s taxes. Any changes to your property (ie: removal of buildings or change in use) which may affect your assessment should be brought to the M.D. or the assessor’s attention before this date.

Tax Deadlines
Taxes are due July 31st of each year. Payment received after July 31st of the current year will be subject to a late payment penalty of 10%. This will be applied to any current taxes outstanding on or before the due date. A penalty of 15% will be added to arrears unpaid on the 1st of January.

Methods of Payment
The following payment methods are available:

• In person during office hours
• By mail (must be postmarked on or before due date to avoid penalties)
• Cheques, post-dated cheques, cash or money orders are accepted
• Online payments (only at ATB, BMO, Vision Credit Union, TD, Scotiabank financial institutions)
• e-transfer (admin@mdsmokyriver.com)
• Tax auto payment plan

Note: a receipt will be issued only on the date that appears on post-dated cheques.

Tax Auto Payment Plan
If monthly payment of taxes appeals to you, this plan may be your solution. It allows taxes to be equalized over 12 months without penalties. An estimate of taxes based on the previous year’s levy is made and divided into 12 equal payments. This amount is electronically withdrawn from your chequing account on the 15th of each month. You will receive notice of the payment amount by mail in early January.

When current taxes are levied in May, this monthly amount may be revised to reflect any changes in assessment or mill rate. The revised amount will be noted in the “Remarks” section of the Property Assessment and Tax Notice. This is your only notification.

To enrol in the tax auto payment plan, please submit an authorization form, which can be obtained from the M.D. office, along with a blank “VOIDED” cheque of the account from which the deductions will be made. This must be completed before December 15th. All arrears must be paid in full to qualify for the monthly payment plan.

The M.D. must be notified of any bank account changes two weeks before the next payment date. Default of payment will result in cancellation of the tax auto payment plan. In this event, taxes will become due on July 31st.

In the event of sale of property, please do not forget to notify the office two weeks prior to the next payment date.

Any questions regarding the plan can be directed to the office staff during regular business hours at 780-837-2221 or email the tax clerk under the contact tab.

2024 Mill Rates

Requisitions are made on behalf of the following organizations:

• Alberta School Foundation Fund (ASFF) which is an education tax regulated by the provincial government.
• Heart River Housing which governs the seniors homes and social housing in the area.