How does assessment work?
Property taxes are based on the assessed value of your Lands and Improvements as of December 31 of the previous year in which you receive your notice. In short, the physical condition and level of completion on any improvements that were started in the previous year.
Currently the assessed value should be at or near the market value (what you could sell your property for). Once the assessed value is in place, Lac La Biche County applies a tax rate to the value to collect municipal taxes and to collect sufficient funds for the Alberta School and Seniors Housing requisitions.
Questions regarding your assessment
Property Owners have the right to review the assessment roll and contact the County assessor, Municipal Assessment Services Group Ltd at (780) 939-3310 to enquire about the assessment of their property.
The assessors will review your property details and discuss the process of how they determined your assessment value. The assessors at Municipal Assessment Services Group Ltd, not Lac La Biche County, have the authority to change your assessment if it is incorrect.
If you are not satisfied with the assessor’s information you have the right to Appeal your Assessment.
Property owners have the right to appeal their assessment to the Chief Administrative Officer using the Assessment Complaint Form. The appeal must be in writing and be made within 60 days from the notice of assessment date. Both the notice of assessment date and final complaint date are shown on your Property Assessment and Tax Notice. Please note, legislation only allows for your appeal of assessment, not taxes.
The fees for filing a written complaint on your assessment are:
> Residential/Farmland - $50
> Non-Residential - $250
These fees will be returned to you if you are successful in defending your position at the Assessment Review Board. The function of the Assessment Review Board is to determine whether your property is being assessed on an equitable basis with similar properties.
We recommend that you pay the amount due on your Property Assessment and Tax Notice by June 30 to avoid the July 1 penalty while you are in the appeal process. If you are successful, the adjustment will be applied to the tax roll.
Assessment appeal does not apply to Linear or DIP assessments. These must be handled by making a direct enquiry with the Government of Alberta.
Please review the regulations from Alberta Municipal Affairs below to learn more: