What is the Rural Assessment Policy (RAP) exemption? Am I eligible for a RAP exemption?
In a rural municipality, a residence on farmland is partially exempted from assessment based on the assessed value of the farmland. The land and/or residence must be privately owned by the same owner or leased from the province or municipality. Land that is privately leased does not qualify for an exemption.
The maximum exemption that a residence can receive on its assessment is $61,540. If there are more residences on the farm unit, each additional residence may receive an exemption of up to $30,770.
The RAP exemption is represented by Code 000 on a Notice of Assessment.
To determine whether you are eligible to receive a RAP Exemption, submit a completed Farm Land Declaration Form:
- By mail to: PO Box 189, Fairview, AB, T0H 1L0
- By email to: taxes@mdfairview.ab.ca
- By fax to: 780-835-3131
- In person to: 10957 – 91 Avenue, Fairview, AB
What factors can affect the residential market value of my property?
A market value-based assessment does not necessarily identify a property’s individual sale price or potential sale price. It attempts to provide a “fair actual” or average value based on several factors, including similar properties which have sold. This market value-based assessment is calculated using a method known as mass appraisal.
Your property assessment notice will indicate the Municipality's estimate of your property’s market value on July 1 of the previous year, which has been adjusted for any changes in physical condition recorded by December 31.
Some factors that affect the determination of residential market value may include:
- Location of the property (ie. neighbourhood, market area, waterways, community services, greenspaces etc.)
- Size of the property and site features
- Age of the building
- Quality of construction (including level of finish and modernization)
- Size of the building (including square footage of living area)
- Structural features (ie. type of building, number and type of rooms, basement, garage etc.)
- Special features of the building (ie. swimming pool, fireplace, air conditioning etc.)
- Applicable land use regulations or structural codes
Does a property owner have to answer questions or provide information about their property?
According to Part 9, Division 1, Section 295 of the Municipal Government Act:
(1) A person must provide, on request by an assessor, any information necessary for the assessor to carry out the duties and responsibilities of an assessor under Parts 9 to 12 and the regulations.
(4) No person may make a complaint in the year following the assessment year under section 460 or, in the case of designated industrial property, under section 492(1) about an assessment if the person has failed to provide any information requested under subsection (1) within 60 days from the date of the request.
What will happen to my assessment if I improve my property?
Improvements that increase the market value of a property will generally increase the assessment.
Improvements that may increased the assessed value of your property include, but are not limited to:
- New structures
- Additions to existing structures
- Extensive modernization/renovations
- Finishing a basement
Regular maintenance will help retain the market value of a property, but may not necessarily affect the assessment.
Do I have to allow an assessor to enter into and view the interior of my building?
To make a proper assessment on a building, it is desirable that an assessor view both the outside and the inside of the building.
Provincial legislation allows an assessor to enter and inspect any building in the Municipal District of Fairview No. 136 for assessment purposes. Assessors will be able to provide appropriate identification.
Can I see assessments of property that I do not own?
Pursuant to section 300 of the Municipal Government Act, an assessed person may ask a municipality to let the assessed person see or receive a summary of the assessment of any assessed property in the municipality.
The assessment roll is open for inspection at the Municipal Administration Office during regular office hours: 8:30 a.m. to noon and 1:00 p.m. to 4:30 p.m., Monday to Friday, excepting statutory holidays.
Can I view the information that the Assessor used to prepare my property assessment?
Pursuant to Section 299 of the Municipal Government Act, an assessed person may request to view or receive information prescribed by regulations that is in the municipal assessor's possession at the time of the request, showing how the municipal assessor prepared the assessment of that person's property.
To make a request to view such information, contact the municipal assessor, KCL Consulting Ltd., by telephone at 1-888-419-2128 (toll-free) or complete and submit an inquiry form.
How is my assessment affected by damage to or destruction of a property?
A property assessment is determined based on the physical condition of the property as of December 31, prior to the current taxation year. If your property is damaged or destroyed on or before the December 31 date, the assessment notice you receive in March will reflect the impact on the value.
If your property is damaged or destroyed in the same year in which you receive your assessment notice, your assessment will not reflect the impact on value until the following taxation year.
My home was partially built upon receiving my assessment notice. How does that affect the assessment value?
The Assessment Notice mailed in March states a value that is reflective of the physical condition and level of completion as of December 31 of the previous year in which you receive your notice.
What if I disagree with my property assessment?
If you believe there has been an error on your assessment, please give us the opportunity to address your concerns. As a first step, contact the Director of Corporate Services and Finance by telephone at 780-835-4903 or by email. You can also contact the municipal assessor, KCL Consulting Ltd., by telephone at 1-888-419-2128 (toll-free) or by submitting an Inquiry Form.
Most concerns regarding property assessment can be addressed effectively through working with the Municipality. However, if you are not satisfied after speaking with an assessor, you may file a written complaint to the Assessment Review Board prior to the date on your Notice of Assessment.
What provides an assessor the authority to enter onto private property?
The Municipal Government Act states in Part 9, Division 1, section 294:
294(1) After giving reasonable notice to the owner or occupier of any property, an assessor may at any reasonable time, for the purpose of carrying out the duties and responsibilities of the assessor under Parts 9 to 12 and the regulations,
(a) enter on and inspect the property,
(b) request anything to be produced (to assist the assessor in preparing the assessment or determining if the property is to be assessed), and
(c) make copies of anything necessary to the inspection.
(2) When carrying out duties under subsection (1), an assessor must produce identification on request.
(3) An assessor must, in accordance with the regulations, inform the owner or occupier of any property of the purpose for which information is being collected under this section and section 295.
Taxation
Do I have to pay taxes for the part of the year that I didn't own the property?
When a property is purchased, it is the responsibility of the buyer(s) and seller(s) to ensure that they calculate the amount of property taxes that each party pays.
From the Municipality's standpoint, it is the responsibility of the owner registered on the Certificate of Title for the property to ensure that property taxes owing to the Municipal District of Fairview No. 136 are paid in full.
Can I appeal my taxes?
Property taxes cannot be appealed. Property owners can only appeal their assessed value. For more information on filing an assessment complaint, refer to the Municipal Affairs - Assessment Complaints and Appeals website.
What is a School Support Declaration? Why do I have to complete it?
A school support declaration gives you the opportunity to declare which school system (separate or public) you would like your tax dollars to support.
In accordance with the School Act, a declaration of school support must be filed with the Municipal District of Fairview No. 136 to determine whether a property is assessable for either public school or separate school purposes.
Your Assessment Notice indicates what percentage of the assessment has been declared (as either public or separate) and what percentage, if any, remains undeclared. If the Municipality has no information as to whether a property is assessable for public school or separate school support, the property will automatically be assessed for public school support.
If you haven't filed a School Support Notice with the Municipal District of Fairview No. 136 for all property that you own in the Municipality, please complete either the School Support Notice for Individuals or the School Support Notice for Corporations and Cooperatives and submit to the Municipality:
- By mail to: PO Box 189, Fairview, AB, T0H 1L0
- By email to: taxes@mdfairview.ab.ca
- By fax to: 780-835-3131
- In person to: 10957 – 91 Avenue, Fairview, AB.
Is there a tax deferral program for seniors?
Seniors in the Municipal District of Fairview No. 136 may be eligible for a tax deferral through the Province of Alberta's Seniors Property Tax Deferral Program.
The Seniors Property Tax Deferral Program allows eligible senior homeowners to voluntarily defer all or part of their residential property taxes, including the education tax portion. This is done through a low-interest home equity loan with the Government of Alberta.
This program is offered by and administered by the Province of Alberta. For more information regarding the Seniors Property Tax Deferral Program, please visit the Province of Alberta website or contact the Albert Supports Contact Centre by telephone at 1-877-644-9992.
Can I set up a payment plan to pay my property taxes?
At this time, the Municipal District of Fairview No. 136 does not offer a pre-authorized tax payment plan. However, you can set up recurring payments at your financial institution to make regular payments towards your property taxes.
Are there any property tax exemptions?
For information on property tax exemption, please refer to Alberta Municipal Affairs Property Tax Exemptions in Alberta guide.