Taxes and Assessment

IMPORTANT TAX RELATED DATES

SMALL BUSINESS
2022 Tax Assessment & Notice Combined Tax Assessment & Tax Notice mailing date June 17, 2022
2022 Small Business Declaration Forms sent to prospective ratepayers

January 5, 2022

Return by March 15, 2022

ASSESSMENT INFORMATION
2022 Tax Assessment Values 2022 Residential Assessment Values are based as of July 1, 2021
2022 Residential Assessment Values are based on CONDITION date of December 31, 2021
2022 M&E Assessment Values are based as of October 31, 2021
2022 Linear Assessment Values are based as of October 31, 2021
2022 Assessment Roll Assessment Roll Due on February 28, 2022
PENALTIES (2022 Taxes)
2022 Tax Penalty Deadline Penalty of 8% applied on balance of tax outstanding as of October 1, 2022
  Penalty of 12% applied on overall outstanding balance on the roll as of  January 16, 2023
ASSESSMENT REVIEW BOARDS
2022 Complaint Date Complaint for less than 3 dwelling units 67 Days After Notice of Assessment Date
  Complaint for more than 3 dwelling units 67 Days After Notice of Assessment Date

 

Tax & assessment News & Announcements

2022 Property Taxes are due September 30, 2022.

 

Land Title Delay - Alberta Government Reimbursement Program for Tax - The Government of Alberta has announced a reimbursement program to address the delays for 2022 registration of land title changes.  View this notice for further details.

 

Every year Combined Assessment Notices were mailed on June 17, 2022.  If you haven't received your Assessment & Tax Notice, please contact the Tax Department to ensure your Alberta Land Title address matches your mailing address. Please refer to the Important Dates section for due dates since outstanding taxes are subject to penalties.

 

Are you curious how taxes are calculated?  Wondering where the money comes from and where it goes?  Check out Your 2022 Property Tax Guide to have your questions answered.

 

The County of Vermilion River has a new Tax Installment Payment Plan.  Click here for details.

 

The County of Vermilion River, under Alberta Regulation 202/2017, has enacted Bylaw 20-18 (Non-Residential Sub-Classes) to identify the small businesses within the County of Vermilion River. Contact the office if you would like to receive this letter or fill out this form.  Please refer to the Important Dates section to find out about the response dates.

 

The County of Vermilion River will be sending out Supplementary Assessment and Tax Notices in November.

 

Are you a new resident to the County or have you recently purchased property?

1. Sign up for TIPP to pay your taxes in monthly installments.

2. Check if your business qualifies for the Small Business Property Tax Incentive.

3. Fill out your Alberta School Support Declaration Form.

Property Taxes

Tax Certificates

Tax Certificates

Tax Certificates can be ordered by submitting the Tax Certificate Request Form.  Tax certificates cost $20.00 per property and will be processed once payment is received.  For the most effficient service, you can pay online with a credit card through OptionPay.  For detailed instructions visit Credit Card Payments (vermilion-river.com).  You may also pay through online banking.

Please include the receipt with the request form as proof of payment.

Please submit the requests to taxes@county24.com The tax certificate will be emailed to the email address on the request. 

Tax Installment Payment Plan (TIPP)

Tax Installment Payment Plan (TIPP)

What Is TIPP?

The property tax year begins January 1 and ends December 31.  The Tax Installment Payment Plan (TIPP) is a property tax payment program divides the annual tax bill over 12 months starting January 15, with your account being paid in full with your December 15 installment.  The first 6 payments of the year are estimated.  Once Council approves the budget, your payments will be adjusted to reflect the levy.

Joining the plan: You may join TIPP at any time during the year; however, the deadline for approval to join TIPP for the current tax year is April 1.  If you would like to join for the current tax year, you'll need to make an initial payment equal to the missed installments from January 1.  For example, to start the plan on April 1, your required initial payment equals the payments missed from January, February and March.

If your application is approved after April 1, your enrollment will begin for the next tax year, with payments beginning January 15th.  You will still be required to pay the full balance of the current year's taxes by September 30th.

Own more than one property?  If you own more than one property you must request and complete an agreement for each Roll Number you want on the plan.  We require only one void cheque* if all payments are to be withdrawn from the same bank account.

What Are The Benefits Of TIPP?

Your annual tax levy is divided into 12 monthly payments that are withdrawn automatically from your bank account on the 15th of every month.

There are no penalties calculated when your are enrolled in TIPP and there is no cost to enroll.

How Can I Register For The Tax Installment Payment Plan (TIPP)?

To Register for TIPP, please fill out the TIPP Application Form.  Your taxes must be paid up to date at the time of enrollment. Enrollment

If you have moved, changed banks or purchased new property please contact our Property Tax Department at 780.846.2244 regarding your payment plan.  You will need to re-register if you have moved.

To withdraw from the Tax Installment Payment Plan, please fill out the Tax Installment Cancellation Form Please note that taxes become due and payable once you have been removed from TIPP.  For more information, please read the Tax Installment Payment Plan Bylaw.

 

Small Business Declaration

Small Business Declaration

The Annual Small Business Declaration applies to qualified small businesses.  These businesses will receive a lower tax rate on the commercial portion of their property assessment.  If you meet the criteria and declare by the annual deadline, you will qualify for the Small Business property tax rate as described in the Property Tax Bylaw.

These businesses must provide an annual declaration that they meet the following criteria:

  1. Must be property owners who operate a small business within the County of Vermilion River or a small business that leases property within the County of Vermilion River.
  2. Your business qualifies as a “small business property” according to the Matters Relating to Assessment Sub-Classes Regulation.

Annual Small Business Declarations will be sent out on January 5, 2022.  Please complete the enclosed form and return to our office by mail, email or in person.  The deadline to submit and be considered for the 2022 tax year is February 15, 2022.

In order to implement the Small Business Sub-Class in the assessment process, we require a new Declaration on an annual basis for property owners who run a business or leases property to provide some basic information, specifically employee count.

 

Property Tax FAQ's

Property Tax FAQ's

When Are My Taxes Due?

Taxes are due September 30, 2022.  Any payments made after this date are considered late and will have a penalty of 8% imposed the day after the due date.  A further penalty will be imposed on outstanding balances not paid by January 16, 2023.  Please see our Penalty Bylaw for more details.

How Can I Pay My Taxes?

Payments to the County of Vermilion River can be made via:

  1. Online banking - use the 9 digit Roll Number on your Assessment and Tax Notice as the account number.  Our payee name is County of Vermilion River- Taxes,
  2. County of Vermilion River’s website by OptionPay Credit Card,
  3. Mailing a cheque or bank draft,
  4. In-person at the County Administration Office (located at 4912 50 Avenue, Kitscoty Alberta), we accept cash, debit, cheque, or
  5. Leave a cheque in the drop off box at the front door of the County Administration Office.

Make cheques payable to the County of Vermilion River.  For after hours payments, please use our payment drop off box located at the County Administration Office in Kitscoty (no cash).  The postmark will determine date of payment.  

** If you enrolled in the Tax Installment Payment Plan, you will not need to pay the balance on your tax notice, your payments will continue to be withdrawn.

How Do I Change My Address On My Tax Notice?

By law the Assessment and Tax Notices are mailed to the address stated on the Alberta Land Title.  To change the address on your Land Title, please complete the Change of Address Form and send in to an Alberta Land Titles Office.  Alberta Land Titles will notify the County of Vermilion River of the new address.

What Will Happen If I Do Not Pay My Taxes On Time?

Taxes not paid by the September 30, 2022 deadline will be subject to an 8% penalty.  Any outstanding taxes that are not paid by January 16, 2023 will be subject to a 12% penalty as per Tax Penalty Bylaw.

What Is My Mill Rate?

You will have a different mill rate depending on your location within the County.  You may also have multiple mill rates if your property has more than one use.  Match your location on the map with the graph below to determine what the tax rate(s) are.

 

 

How Are My Property Taxes Calculated?

Property Taxation is the process of calculating a tax by multiplying the assessment by a tax rate.  Tax rates are calculated based on the amount of property tax revenue that is required to pay for the services that are provided.

The tax rates are called Mill Rates.  This means the tax per dollar of assessed value of property.  The rate is expressed in "mills", where one "mill" is one-tenth of a cent ($0.001).

There are three separate tax rates in The County of Vermilion River:

  • Municipal - this tax rate generates the amount of annual tax revenue required to support municipal operations.
  • Education Requisition - this tax rate generates the amount of annual tax revenue required to support the annual requisition from the Provincial Government
  • Senior’s Housing Requisition – this tax rate generates the annual tax revenue required to support local assisted living facilities.

The formula for calculating the tax levy is:

Tax Levy = Property Assessment x Mill Rate ÷ 1000

What Do My Property Taxes Pay For?

Municipal Operations is the revenue required to support municipal operations including our roads, fire protection, agriculture services, planning services, etc.

Alberta Education Requisition is the annual revenue the County of Vermilion River is required to collect on behalf of the Government of Alberta for funding of the K-12 education system.

Northern Lights Library Requisition is the annual revenue collected on behalf of the Northern Lights Library foundation to support library operations.

Senior’s Housing Requisition is the annual revenue collected on behalf of the Vermilion and District Housing Foundation.

 

 

Education Tax/School Support

Education Tax/School Support

The education property tax provides Alberta's education system with a stable and sustainable source of revenue.  The tax supports all public and separate school students and helps pay for basic instruction costs, including teacher salaries, textbooks, and other classroom resources.

Every year the province calculates, based on assessment value, the amount each municipality must contribute towards the public education system.

Your share of the education property tax payment is based on the assessment value of your property and the local education property tax rate.

Municipalities collect the education property tax from all property owners in Alberta.  The money collected through this tax is pooled into the ASFF and then distributed to public education system school boards on an equal per-student rate. 

You may declare your support for either the public or the separate school boards, if you live within the border highlighted on the map below.  If you do not live within this area, your support will be declared for the public school division automatically.

For more information, visit the School Support Notice Fact Sheet (alberta.ca) 

 

 

Seniors Property Tax Deferral (SPTD) Program

Seniors Property Tax Deferral (SPTD) Program

Senior homeowners seeking assistance in paying their property taxes may wish to consider the Seniors’ Property Tax Deferral (SPTD) program.  This program allows eligible senior homeowners to defer all or part of their annual property tax through a low-interest home equity loan with the Government of Alberta.  This is a voluntary program that can free up funds for senior homeowners to use on other expenses such as home renovations thereby supporting them to stay in their homes as long as possible.

For more information on SPTD program and other programs and services for seniors, visit www.health.alberta.ca/seniors.html or call the Alberta Supports Contact Centre at 1-877-644-9992 or 780-644-9992 in the Edmonton area.

Inquiries and questions regarding Seniors programs can be directed to:

Shirley McRobert
Vermilion River Seniors Coordinator
780-581-2414

 

 

Forms & Bylaws

Property Assessment

Property Assessors:

Tanmar Consulting Inc.

Toll Free: 1-855-417-5191

Assessment News & Announcements

Assessment News & Announcements

  • The 2022 Small Business Declaration letters will be mailed December 1, 2021.  Small businesses that qualify will receive a lower tax rate on their commercial assessment. Contact the office if you would like to receive this letter or fill out this form and return to the County office.
  • The County of Vermilion River will be sending out Supplementary Assessment and Tax Notices in November 2022.

 

Online Assessment Reports

Online Assessment Reports

The assessment department has made assessment reports available on-line.  You may view these reports for any property in the county if you have the Roll Number, Address or Legal Description.  The reports can be found by clicking here.

The reports available to the public are:

  • Land report (for farmland parcels, this report shows the arable vs pasture acres, the corresponding CLI rating for each field within the parcel, and the total assessed value of the farmland)
  • Assessment summary report (this report shows a summary of each assessment including the site area, the amount of farmland (if applicable), the type and size of buildings assessed to the parcel, and the total assessed value of the parcel).

 

Assessment FAQ's

Assessment FAQ's

What is Assessment?

The Assessment / Taxation Department establishes and maintains property assessment and tax roll information for all property in the County of Vermilion River.  The assessment function is a major element in determining the amount of municipal and education tax each property owner will pay.

Property assessment is the foundation of municipal finance.  The Municipal Government Act requires Appointed Assessors to prepare property assessments annually based on a market value standard.  The Municipal Government Act and its accompanying regulations govern property assessment and taxation.

Assessment is the process of estimating the value of property for equitable distribution within the County of Vermilion River's total property tax requirement including other requisitions such as education.  While many properties are assessed on a market value standard, there exist many other types of properties that are assessed on a regulated value standard mandated by the Provincial Government.

The entire assessment function for all properties is the responsibility of the Appointed Assessor, except for linear property and Designated Industrial Property, for which Alberta Municipal Affairs is responsible.  This includes pipelines, gas and oil wells, electric power, and telecommunication systems.

What Is Market Value?

Market value is the price a property would likely yield if sold after adequate time and exposure on the open market by a willing seller to a willing buyer.  The Assessor finds this figure by extensively analyzing sale transactions from July 1, 2020 to July 1, 2021 for similar property types to determine market trends and patterns and hence uses mass appraisal techniques to finalize market values to be used for the 2022 taxation year. Your 2022 property assessment notice is based on mid-range values as of July 1, 2020 real estate market conditions and reflects the physical condition as of December 31, 2021.

Properties not assessed on a market value standard such like farmland, railway, machinery and equipment, and linear are assessed at prescribed regulated rates and standards mandated by the Minister of Alberta Municipal Affairs, Minister's Guidelines of Regulated Property.

What Is Mass Appraisal?

Mass appraisal is not a site-specific appraisal of property. It is an averaged or mid-ranged market value for similar types of properties.  Mass appraisal takes into account a greater sampling of properties with common features and characteristics to perform statistical analysis.  Common features include location, proximity to urban centers, age, parcel size, building size, quality of construction and zoning.

Can My Property Assessment Increase Or Decrease From Year To Year?

Yes, your property assessment is based on market value that was established for July 1.  Depending on the current market conditions on July 1, your assessment may increase or decrease.

Why Is My Property Assessment Different Than My Real Estate Appraisal?

Private appraisers evaluate your property based on the market conditions that exist at the time of the appraisal report.  The County's property assessment calculation is based on the market conditions as of July 1, 2020 and reflects the physical condition of your property as of December 31, 2021.

Who Assesses My Property?

The entire assessment function for all properties is the responsibility of the Appointed Assessor, except for linear property, for which Alberta Municipal Affairs is responsible.  This includes pipelines, gas and oil wells, electric power, and telecommunication systems.

Assessment services for the County of Vermilion River is provided by Tanmar Consulting Inc.  You can contact them by phone at 1-855-417-5191 or by email at info@tanmarconsulting.com.

Alberta Municipal Affairs provides general information to ratepayers on the Property Assessment and Taxation website, including these guides: 

Guide to Property Assessment and Taxation in Alberta

2022 Education Property Tax Requisition Fact Sheet

Guide to Equalized Assessment

Access to Property Assessment Information

Is Your Property Assessment Fair and Accurate

 

Does My Assessment Value Reflect Changes Due To Covid-19?

In Alberta, property tax assessments are standardized and bound by rules and regulations set by the Alberta Municipal Act (AB MGA).  The value mentioned on your property tax notice is an estimated value of your property on July 2020 (valuation date) with the condition date of December 2020 (physical characteristic).  Due to this regulation, COVID-19 effects on your property value are not reflected in your attached assessment.  These changes will be a part of your 2021 tax assessment.

 

 

  • MGAs. 289(2) sets out the “characteristics and physical condition” date
  • MGAs. 297 sets out the requirement to assign assessment classes to the property
  • MGAs. 293 sets out an assessor’s duty to apply the standards and procedures in a fair and equitable manner

 

Supplementary Tax & Assessments

 

Supplementary Tax & Assessments

What Is A Supplementary Assessment And Tax?

A supplementary assessment and tax notice shows the assessed value of any new construction that has been completed or occupied during the current calendar year and was not included in your annual tax notice.

The County of Vermilion River has authorized the supplementary assessment in accordance with Section 313 of the Municipal Government Act with Bylaw 22-12.

Here is an example of a house under construction:

  1. In December 2020, the Annual Assessment Roll assigns the value of $225,000 to the land and the portion of the house already constructed.
  2. In June 2021 Annual Taxes of $1,500 are paid, based on a progressive assessment.
  3. In September 2021 the house is completed. Value assigned: $450,000.
  4. In December 2021 supplementary taxes of $500 are paid, covering one third of the year, from September to December. (For the full year it would have been $1,500).
  5. In June 2022 the Annual Taxes will be $3,000.

 

 

Assessment Complaint Procedure

Assessment Complaint Procedure

The first step in resolving an assessment complaint should be a review of your assessment with the County Assessor.

If you have any questions about your assessment, contact the Property Assessor at 1-855-417-5191.  They will review the property information with you and may book an onsite inspection.  If, after speaking with the Assessor, you still disagree with your assessment, you may file a formal complaint.

You are entitled to see or receive information about how the assessor prepared the assessment of your property.  If you have questions about your assessment, contact the County Assessor, Michael Krim, at 1-855-417-5191 (toll free).

If, after reviewing your assessment with the Assessor, you still believe that your assessment is unfair or incorrect, you may initiate the formal complaint process with the Assessment Review Board.  You may not complain about your taxes, only the assessment. All sections of the complaint form must be filled out.  The complaint must be made on the official ASSESSMENT REVIEW BOARD COMPLAINT form.

You can appoint an agent who can, on your behalf, perform all duties with the Assessment Review Board, but your agent is not authorized to obtain your assessment information from the assessor.  You must obtain this information yourself. If you wish to have another person file an assessment complaint on your behalf, you must complete an Assessment Complaints Agent Authorization form.

 

FORMS YOU MAY NEED:

Further information can be found through the Guide to Property Assessment and Taxation in Alberta available on the Municipal Affairs Website.


 

 

FORMS

Change of Address Form

School Support Declaration Form

Transfer of Land Form

2022 Sub Class Small Business Application Form

Tax Certificate Request Form

Tax Installment Payment Plan Application Form

Tax Installment Payment Plan Cancellation Form

 

 

Related Links