WHEREAS as per Section 289 of the Municipal Government Act, each assessment (except linear property) must reflect the characteristics and physical conditions of the property as of December 31; AND WHEREAS as per Section 292 of the Municipal Government Act, each linear property assessment must reflect the specifications and characteristics of the linear property as of October 31; AND WHEREAS Municipal Affairs’ ASSET System requires assessments be completed by January 31;
THEREFORE BE IT RESOLVED that the Alberta Association of Municipal Districts and Counties urge the Government of Alberta to make any amendments necessary to legislation, regulations and guidelines to change the date for completion of the assessment to reflect the specifications and characteristics of all property to October 31.
Municipal Affairs’ ASSET System requires the Assessor to complete the assessment roll by January 31. In February the Provincial Assessment Auditor reviews the assessment: – Section 289 states that each assessment (except linear property) must reflect the characteristics and physical condition of the property on December 31 of the year prior to the taxation year. – Section 292 states that each assessment of linear property must reflect the characteristics and physical condition of the property on October 31 of the year prior to the taxation year. – Section 302 states assessment is to be completed by February 28. Current deadline of December 31 for all properties except linear properties does not allow enough time to compile information, update records, and get reported costs from Industry for the completion of the assessment roll on January 31. Due to this time restraint Industry is only able to supply estimated costs rather than actual costs. The two dates, October 31 and December 31 also causes confusion for the ratepayers. The Assessor Association of Alberta in their 2005 Spring Conference endorsed the above concept.
This issue was considered in 2001 by the Equalized Assessment Panel Technical Committee (EAPTC). At that time, the committee decided against a change to the legislated date on which assessments are to reflect a property’s characteristics and physical condition. However, the technical committee is revisiting this question, and Municipal Affairs will consider this matter after a recommendation is received from the committee. The AAMDC will continue to pursue this change to the assessment process through the Equalized Assessment Panel Technical Committee.