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Assessment

Annual Property Assessments

'Assessment' is the process of assigning a dollar value to a property. This value is then used to calculate the amount of taxes owed.

Under the Municipal Government Act (MGA), all property in Alberta must be assessed annually. These yearly assessments capture changes in the marketplace, helping to protect taxpayers from significant fluctuations over time. Property assessments ensure that taxes are distributed fairly and equitably, meaning that owners of properties with similar market values will pay comparable amounts in property taxes.

An Assessor visits your property to accurately determine the physical characteristics, condition and use of the property. They will determine if buildings are present on the property and their use. The Assessor will also determine how the parcel is to be assessed, if all or part of the parcel is being used for farm, a farm residence, or other uses on the property or within buildings. The Municipal Government Act provides assessors with the authority to enter the property and examine records in accordance with their duties.

Reliance Assessment Consultants Ltd.

Property Tax Consultants

780-450-2406

randy.affolder@telus.net

Farmland Assessment

Farmland Assessments are governed and regulated by the Municipal Government Act (MGA), associated Regulations, and the applicable Minister’s Guidelines of Farmland Assessment. Farmland Assessments are completed on an annual basis, using the valuation date of July 1 of the year prior to the tax year.

The valuation standard for farmland assessment is based on “Agricultural Use Value”. In Alberta, the “Agricultural Use Value” is divided into three categories, each with farmland rates: Dryland Arable, Pasture Land, and Irrigated Arable.

What qualifies for Farmland Status? 

Farm Status in Alberta

The Minister of Municipal Affairs has developed strict guidelines and rules for land classified as 'Farmland'.

By definition, 'Farming Operations' means the raising, production, and sale of agricultural products and includes:

  • Horticulture, Aviculture, Apiculture, and Aquaculture.
  • The production of horses, cattle, bison, sheep, swine, goats, fur bearing animals, raised in captivity, domestic cervids within the meaning of the Livestock Industry Diversification Act, and domestic camelids.
  • The planting, growing, and sale of sod.

Should any of the above activities take place on the parcel of land, the land would qualify for 'Farmland' status and be assessed as 'Agricultural Use Value'. 'Agricultural Use Value' means the value of a parcel of land based exclusively on its use for farming operations.

If the land is not used for farming operations as outlined above, the land cannot be assessed as 'Agricultural Use Value' and must be assessed at 'Market Value', as legislated.

Please note that when a parcel of land has qualified for 'Farmland' status, it is assessed using regulated rates (Agricultural Use Value) and this value has no relationship or reflection on the 'Market Value' of the property.

2023 Alberta Farm Land Property Property Assessment Ministers Guidelines.pdf

Farm Buildings

The definition of a 'Farm Building' is any improvement other than a residence, that is used for 'Farming Operations'. This can be broken down into the parts used for farming and those used for other purposes ie. 50% farming and 50% small business. 

To be considered a 'Farm Building' it must be used in a 'Farming Operation' on your property. Without evidence of this, outbuildings and structures cannot be considered 'Farm Buildings'.

In rural Alberta, 'Farm Buildings' are exempt from assessment under Provincial legislation. As a result of this exemption, no property tax is paid on a 'Farm Building'.