Property Tax Assessments

Assessment is the process of assigning a dollar value to a property for tax purposes. This value is used to calculate the amount of taxes that will be charged to the owner of the property.

Assessment value

Assessment value is determined by market value. The market value is the price a property might reasonably be expected to sell for. The assessment is based on the July market value from the previous year.

Your assessed value can be different from the bank mortgage appraisal or real estate appraisal. Private appraisers evaluate property according to market conditions on the day they complete the appraisal. Municipal assessors determine the property values and conditions at set dates so all municipal assessments and subsequent taxations have a fair and equal base

Assessment roll

An assessment roll is a listing of all assessable properties in a municipality and their assessed values. The Municipal Government Act requires each municipality to produce an assessment roll by February 28 of each year.

Residents can review and compare their assessment through the Property Search Link.

Appeals

Property taxes cannot be appealed. Property assessments, on which taxes are based, can be appealed. It’s important to review your annual assessment notice when you receive it and report any concerns within the 60 day complaint period indicated on your notice.

If you believe your property assessment is unfair or inaccurate, contact the tax department (Call 780-929-3306) to review it. Your concerns will be forwarded to the City assessor who will contact you directly, if necessary.

If the assessor agrees that the original is not accurate, an amended notice may be issued. If the assessor and property owner cannot come to an agreement, the property owner may begin the formal complaint process with the Assessment Review Board (ARB).

Supplemental assessments

Properties with improvements finalized in the current year are assessed through the City’s Supplementary Assessment bylaw. The City collects property taxes on the improvements for a portion of the current year.

This process is triggered by a final occupancy inspection report. An assessor will determine the value of the new improvements added since December 31 of the previous year.

The Supplementary Assessment & Tax Notice is prorated so only the days from when the final occupancy inspection report is issued are being taxed. Notices are mailed at the end of October and taxes are due November 30 and required in full, even if enrolled in the tax installment plan.

Tax Installment Plan

The Tax Installment Plan (TIPS) permits taxpayers to authorize 12 equal automatic monthly withdrawals from your selected bank account to be applied against your property taxes, rather than 1 single annual payment on June 30.

 

Assessment appeals

An assessed person is entitled to see or receive sufficient information about the person’s property in accordance with section 299 of the Municipal Government Act or a summary of an assessment in accordance with section 300 of the Municipal Government Act, or both.

After speaking to the assessor if you still think your assessment is incorrect, you can file a formal complaint to the Assessment Review Board (ARB). Filing an assessment complaint does not exempt you from paying taxes on time or from late payment penalties. If a complaint is successful, the adjustment will be applied to your tax account. Refund requests must be made in writing.

If the assessor and the property owner cannot come to an agreement, the property owner may begin the formal complaint process. All complaints must be received on or before the date noted on the property tax notice. 

Step 1: Download the ARB Complaint Form [pdf]. If you’re using a tax agent, please download the Agent Authorization Form [pdf] as well.

Step 2: Complete the form(s).

  • Forms must be fully completed by the assessed person or tax payer of the property.
  • Include the reasons for your complaint.
  • Be prepared to present evidence at a hearing.

Find information to prepare your assessment complaint on the Municipal Affairs website.

Step 3: Submit the forms, along with the appropriate fees, on or before the appeal deadline on your assessment notice…

In person or by mail:
City of Beaumont
Clerk, Assessment Review Board
5900 49 Street
Beaumont, AB, T4X 1A1

Email: legislative@beaumont.ab.ca

Step 4: The Clerk of the ARB will schedule a hearing after determining the validity of any forms that are incomplete, filed after the deadline, or without the required fee.

 

This form must accompany any required documents indicated (see Section 5 of form) as well as the necessary filing fee (detailed below) in accordance with City of Beaumont Fees and Charges Bylaw.

All required information must be sent to the City Clerk on or before the deadline shown on your notice.

Fees are charged for each property under appeal. The complaint fee will be refunded if the ARB makes a decision in your favor, or when the complainant withdraws the complaint (upon reaching an agreement with the assessor for an assessment correction).

Residential

3 dwelling units or less: $50 / parcel

4 dwelling units or more: $650 / parcel

Non-Residential

$650 / parcel

If you disagree with the decision of the Assessment Review Board, you may file an appeal to the Court of Kings’s Bench of Alberta. An appeal can only be made if you believe that the ARB made an error on a question of law or jurisdiction.

You have 30 days from the date you receive the written decision of the ARB to file your application for “Leave to Appeal” with the court.