Assessment Department Overview

Assessment is the evaluation of assessable properties on an annual basis with adherence to the Alberta Statute, Municipal Government Act (M.G.A.) and associated regulations. The purpose of assessment is to fairly and equitably establish values allowing for the fair distribution of the property tax burden. Assessed values are based on establishing either a Market or Regulated Value.

• Market value is defined by the M.G.A. Section 1(n) "as the amount that a property, as defined in section 284(1) (r), might be expected to realize if it is sold on the open market by a willing seller to a willing buyer." The market value date is established as of July 1st, the year proceeding the tax year (i.e., July 1, 2008 Assessment (valuation Date) for 2009 Tax Year).

• Regulated value is based on rates established annually by Alberta Municipal Affairs, Assessment Services Branch, and published in the Alberta Farmland Assessment Manual, the Alberta Machinery and Equipment Assessment Manual and the Alberta Linear Property Assessment Manual.

Four Main Classes of Assessment Exist

Farmland:

• Land that is used for farming operations which means the raising, production, and sale of agricultural products (i.e., crop, hay, pasture, tree, sod, horticulture (cultivation of plants i.e. green house), aviculture (raising birds), apiculture (raising bees), and aquaculture (farming fish)) is assessed at a Regulated Value. The 2008 base rate for the agricultural use value of farmland is set at $350 / Acre for Dry Arable or Pasture Land and is adjusted downwards for any factors that hinder productivity (i.e., type of soil, depth of top soil, texture of the soil’s surface and subsurface, topography, stones, any other productivity hindrance).

Non-Residential:

• A commerce or industrial activity occurring on the property including land, buildings and structures (i.e., stores, mechanical repair, golf courses, gravel pits, land and structures situated at industrial plants excluding Machinery & Equipment) is assessed at Market Value. Linear property, a subcategory of non-residential, includes Cable Distribution (television), Electric Transmission Lines, Telecommunication equipment, Pipelines, Oil and Gas Wells, is assessed at a Regulated Value.

Machinery and Equipment:

• Any installation used in the processing or manufacturing of a product (i.e., separators or dehydrators or compressors at gas and oilfield installations, certain components at the large grain elevators) is assessed at a Regulated Value.

Residential:

• Typically a residence or use of property that has not been classed as any of the above. The assessment for residential parcel’s less than or equal to 3 acres represents the average market value for land and improvements (any building(s), structure(s)). For parcels greater than 3 acres, the assessment includes a minimum of 3 acres and the residential improvements assessed at market value and any remaining land is assessed at market value unless deemed farmland.

Please contact Wheatland County’s assessors with any of your questions or concerns!

Senior Assessor
Dennis Klem A.M.A.A.
Senior Assessor
934-3321 ext:2009
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Assessment Clerk
Nadine Bray 934-3321 ext:2029
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Assessment Complaint Procedure: (click Guide to Filing Assessment Complaint & Preparing for Hearing)

If you have any questions or concerns about your assessment please contact the Assessment Department at 403-934-3321, prior to considering filing a complaint.
If after you have discussed your concerns with the assessment department and still believe your property assessment or any other property is unfair, you may file a written complaint to the Clerk of the Assessment Review Board, Pursuant to Section 460 of the Municipal Government Act and Matters Relating to Assessment Complaints Regulation

To file a complaint you must complete an Assessment Review Complaint Form (click: 2010 Assessment Review Board Complaint Form)

• Submit appropriate appeal fee. (see below Fees For Filing A Complaint)
• A complaint must explain why the complainant thinks information shown on the Property Assessment and Tax Notice is incorrect.
• The date by which a complaint must be received cannot be later than the "Final Date For Complaint" as stated on Property Assessment and Tax Notice.
• The Assessment Review Board cannot hear complaints about the amount of the property tax bill or tax rate.
• Complaints on Linear (LN) Property Assessment Class must be submitted to the Municipal Government Board within the time period shown on the linear assessment notices which are sent out by the Assessor designated by the Minister.

Fees For Filing A Complaint (Must be enclosed, make cheque payable to Wheatland County. Do Not Send Cash.)

*** If the Assessment Review Board makes a decision in your favour, the appeal fee will be refunded ***

Please Note: Your complaint must be received on or before the Final Date For Complaint as shown on the Property Assessment and Tax Notice. A complaint against your Property Assessment 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 the Tax Roll and the appeal fee will be refunded.

Assessment Documents