Property Tax Information
Factors that Affect Your Tax Levy:
There are four different factors that can change a tax bill:
- Change in Provincial Education Tax
- Change in Seniors’ Foundation Tax
- Change in the assessed value of your property
- Change in the Town of Three Hills’ budget
Each one of these four factors can increase or decrease independently of the other factors. The Town of Three Hills has no control over the Education (School) tax or the Seniors’ Foundation tax. The Town receives requisitions from the Government of Alberta and Kneehill Housing Corporation, respectively, and is required to collect the tax as specified by the requisitions. The assessed value of your property is determined by an accredited Assessor, the only portion of determining your taxes that the Town of Three Hills has any control over is the Town’s budget.
How Property Assessed Value Is Determined
In Alberta, market value is used to determine the assessed value of your property. Section 1(1)(n) of the Municipal Government Act (MGA) defines market value as the amount that a property might be expected to realize if it is sold on the open market by a willing seller to a willing buyer. The market value of your property is determined by an Accredited Assessor. The Assessor takes many factors, as outlined by the MGA, into consideration when determining value.
In addition, the valuation date and condition date specified by the MGA are also used to determine the assessed value of your property. The valuation date is a fixed date at which time all properties are assessed, ensuring that all properties are valued as of the same date. For example; the valuation date for the 2016 tax year is July 1, 2015. The condition date is defined by Section 289(2)(a) as the characteristics and physical condition of the property on December 31 of the year prior to the year in which a tax is imposed.
Therefore a property assessed for the 2016 tax year is based on its value as of July 1, 2015 and the physical condition as of December 31, 2015.
- If your property has been legally subdivided after December 31, the changes from the subdivision will not be reflected in the current year assessment notice.
- If your dwelling was partially completed as of December 31, the assessed value will be determined based on its level of completion as of December 31.
- Market value has been calculated as of July 1. Changes to market value since July 1, will not be reflected in the current year assessment notice.
Inspection of Assessment Roll
The assessment roll is open for inspection during office hours.
An assessed person may ask the Town of Three Hills to let them see or receive sufficient information to show how the assessor prepared the assessment of the property. An assessed person may also ask the Town to let them see or receive a summary of the assessment of any assessed property in the municipality, as long as the municipality is satisfied that confidentiality will not be breached.
Complaints (commonly referred to as Appeals):
If you believe that your assessed value is not an accurate reflection of what your property would have sold for on July 1, please contact us within 60 days of receiving the mailing of this notice. We will put you in touch with our Accredited Assessor to discuss how the assessed value of your property was determined. If, after talking to our Accredited Assessor, you still disagree with your assessment, you may file a formal complaint.
To file a formal complaint, you or your agent must complete and file an Assessment Review Board Complaint with the Assessment Review Board Clerk by the appeal date listed on the front of this notice and pay the applicable fee. Assessment Review Board Complaint forms and Assessment Complaints Agent Authorization can be obtained at:
- Town of Three Hills Administration Office located at 232 Main Street during office hours
- Download online HERE
Under Section 460 of the MGA, you cannot make a complaint about any tax rate. You can only make a complaint regarding the assessed value of your property. If you do not file a complaint within 60 days of the mailing date of the Assessment Notice, you will be unable to file a complaint when your tax bill is sent to you in the Spring.