1. Assessment Department
2018 – 2020 Budget| Presented by: Les Whitfield

2. Chris Hall Assistant Assessor
Department Staff
ASSESSMENT
Chris Hall Assistant Assessor
Les Whitfield
Assessor
29 August 2018

3. Department Roles & Responsibilities
Staff
Les Whitfield, Assessor
Appointed by the County to the position of designated officer
to carry out the duties of an assessor under the MGA
Chris Hall, Assistant Assessor
Responsible to assist the assessor, inspect annual property changes,
conduct re-inspections and inspect new permits
29 August 2018

4. Department Roles & Responsibilities
Overall department responsibilities
In accordance with the Municipal Government Act and its Regulations,
the Assessment Department is responsible to determine the taxable value of each piece of property in the County
8,155 parcels
29 August 2018

5. Department Mission
To annually complete, within legislated guidelines, a defendable and equitable value- based assessment for all property and recover property taxes within the County in an efficient and courteous manner.
To deliver an effective and efficient assessment service for purpose of revenue collection, the assessment department operates and meets the values and pillars as per the Strat Plan
May require more than one slide
29 August 2018

6. Core Services
The departments activities is the collection and management of property data
to annually report property assessments to the Province by February 28,
produce the Assessment Roll for the County,
and mail and defend the assessment to municipal ratepayers.
29 August 2018

7. Core Services
Taxation is the process of applying a tax rate (mill rate) to a property’s assessed value to determine the taxes payable by the owner of that property
The tax rate is established from the budget approved by Council, divided by the taxable assessment base.
Municipal Budget / Taxable Assessment=Tax Rate
29 August 2018

8. Core Services
Property Assessment and Tax Notices are mailed in May after Council passes the Tax Rate Bylaw
An Assessed person has 60 days to appeal their Assessment
Taxes are due July 31st
29 August 2018

9. Current Projects
There are currently 4 classifications of Property assessments, legislated under 297 of the Municipal Government Act, assessed annually.
29 August 2018

10. Current Projects
Class 1- residential-living accommodations and personal use outbuildings, represents about 52% of the assessment base
29 August 2018

11. Current Projects
Class 2- non-residential-includes linear, oil and gas, and commercial /industrial use properties, represents about 34% of the assessment base
29 August 2018

12. Current Projects
Class 3- farm land-includes pasture dryland arable and irrigation represents about 8% of the assessment base
29 August 2018

13. Current Projects
Class 4- machinery and equipment-property defined as an integral part of an operational unit used in manufacturing and processing represents about 6% of the assessment base
29 August 2018

14. Successes
Successes within Assessment Department (within the last budget cycle):
Compliance with legislated requirements and timelines including Asset submissions
Minimal assessment complaints and revisions under the department jurisdiction
29 August 2018

15. Challenges/Opportunities
Annual Provincial reporting requirements under the new MGA will create challenges. Unknown effects, lack of clarity and tight times still need to be taken into consideration with the new Designated Industrial Property (DIP) classification.
Depressed resource sector, depleted petroleum fields, and uncertainty of new taxes are some examples that negatively impact the non residential assessment base.
May require more than one slide
29 August 2018

16. Questions?
29 August 2018