Assessment

Overview

Property assessment is the process of assigning a dollar value to a property for taxation purposes. This value is used to calculate the amount of taxes that will paid by the owner of the property.

The Alberta Government establishes the legislative and regulatory framework for property assessment. Residential, non-residential, farmland and machinery and equipment assessments for the Municipal District of Fairview No. 136 are completed by KCL Consulting Ltd. The Assessment Services Branch of the Province of Alberta is responsible for all linear and non-designated industrial property assessments. 

Information regarding property assessment and taxation can be found on the Municipal Affairs - Municipal Property Assessment website. 

Regulated and Non-Regulated Assessment

Property assessments in Alberta are based upon a combination of market value and regulated rates.

Residential & Non-Residential Properties

Residential and non-residential properties are assessed at market value on July 1 of the previous year, which is adjusted for any changes in physical condition of the property recorded by December 31 of that year. 

Farmland, Machinery & Equipment, Linear & Designated Industrial Properties

Property such as farmland, machinery & equipment, linear and designated industrial are assessed using provincially regulated rates, and therefore have different valuation standards than market value.

Assessment Notices

Property Assessments are received by the Municipal District of Fairview No. 136 from KCL Consulting Ltd. and the Province of Alberta prior to February 28 of each year. 

Once property assessments have been received, the Municipality will prepare and mail Assessment Notices to ratepayers in March of the same year. 

The most common types of assessment that may be displayed on your assessment notice are represented by the following codes:

• 000: Property tax exemption for farm residences
• 001: Non-Designated Industrial Property machinery & equipment
• 003: Farmland
• 004: Residential land and improvements
• 006: Commercial land and improvements
• 009: Industrial (Non-Designated Industrial Property) land and improvements
• 024: Farm building exemption

If you believe that there has been an error made in the assessment of your property, please contact the Department of Corporate Services and Finance. If your concerns remain unresolved after having spoken with an Assessor, you may file a written complaint to the Assessment Review Board prior to the expiry of the appeal deadline identified on your Assessment Notice. 

If you have recently purchased property in the Municipal District of Fairview No. 136 and have not received an Assessment Notice, it may be due to a processing delay at Alberta Land Titles Office. Please contact the Department of Corporate Services and Finance by telephone at 780-835-4903 or by email to request an Assessment Notice for your property. You will be required to provide proof of ownership prior to receiving the Assessment Notice. 

Assessment Appeals

To file a complaint, a completed Assessment Review Board Complaint Form and the mandatory complaint filing (as set in the Fees and Rates Bylaw must be filed to:  

c/o Clerk of the Assessment Review Board

P.O. Box 189

Fairview, AB, T0H 1L0

The Clerk of the Assessment Review Board must receive your written complaint no later than the date provided on the Assessment Notice. 

A Local Assessment Review Board will hear complaints for residential property with:

• 3 or fewer dwelling units
• farmland
• a tax notice other than a property tax notice

A Composite Assessment Review Board will hear complaints for residential property with:

• 4 or more dwelling units
• non-residential property

For more information, refer to the Municipal Affairs - Assessment Complaints and Appeals website. 

Inspections and Requests for Information

Assessment Inspections

The Municipal Assessor, KCL Consulting Ltd., will visit a property to perform an inspection:

• at least once in a 5 year cycle; 
• at the request of the Municipality or a property owner; or, 
• if there has been a development permit issued for the property by the Development Officer of the Municipal District of Fairview No. 136. 

The purpose of assessment inspections is to ensure a property is assigned an accurate and current assessed value. 

All municipal assessors will have photo ID for identification purposes and drive a clearly marked vehicle. You are welcome to contact the Department of Corporate Services and Finance at 780-835-4903 to confirm an assessor's identity.  

Requests for Information 

The Department of Corporate Services and Finance will periodically send property owners Requests for Information by mail.

A Request for Information is made in accordance with section 295 of the Municipal Government Act which states that on request by an assessor, a person must provide any information necessary for the assessor to carry out the duties and responsibilities of an assessor under Parts 9 to 12 of the Act and the regulations.  A Request for Information provides a property owner an opportunity to provide assessment information at their convenience, rather than having an assessor inspect their property to collect this information. 

Importantly, if a person fails to provide the requested information within 60 days from the date of the request, that person may not make an assessment complaint in the year following the assessment year.