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Finance and Taxation

Financial Statements

A financial audit is completed on an annual basis. The purpose of the financial audit is to examine the financial operations of the Town in accordance with legislative requirements.

Tax Rates

2018 Combined Mill Rates

Non-Residential	Residential	Farmland
22.0054	10.2509	10.2509

Tax levy example:

Non-Residential

Residential

Farmland

Assessment: 250,000
Mill rate: x 22.0054

Taxes: $5,501

Assessment: 250,000
Mill rate: x 10.2509

Taxes: $2,563

Assessment: 250,000
Mill rate: x 10.2509

Taxes: $2,563

Payment of Taxes

Property taxes are due August 31 annually. Payments made after the due date are subject to penalty.

Payment can be made by Cash, Cheque, or Interac:

By mail: P.O. Box 390, Legal, AB T0G 1L0 - payment must be postmarked on or before August 31 to avoid penalty.
In person: Legal Town Office, 5021 - 50 Street, Legal, Alberta during regular office hours (Monday - Friday 8:30 a.m. - 12:00 p.m. AND 12:30 p.m. - 4:30 p.m. unless otherwise posted).
Drop box: Mail slot located at the entrance on the south side of the Town Office, 5021 - 50 Street, Legal, Alberta.
Financial institutions: At most chartered banks, trust companies, credit unions, or via telephone or internet banking. Please allow up to four business days for payment to reach us.
Tax Installment Payment Plan (TIPP): Equalized tax payment plan offered by the Town.

Late penalties are as follows in accordance with the Tax Penalty Bylaw:

10% penalty is applied to any unpaid current year taxes after August 31 annually
15% penalty is applied to any unpaid tax accounts after December 31 annually

Take Advantage of the Tax Installment Payment Plan

The Tax Installment Payment Plan is an easy and convenient way to budget and pay your property taxes. Tax payments are spread out over the calendar year (January to December).

This quick guide tells everything you need to know about the TIPP's program such as, how to join the program, what happens if you miss a payment, how to withdraw from the plan and much more.

Payment options:

Automatic Withdrawal - the Town will automatically withdraw funds from your account and many necessary adjustments to your tax payments. The withdrawal happens monthly.
Electronic Banking or Cheques - the user is responsible to make specified monthly payments on the tax account via electronic/telephone banking or by providing posted dated cheques.

To register for or cancel enrollment in the TIPP's program, please complete the form(s) below and return them to the Town Office.

Join - TIPP Form
Join - Pre-authorized Payment TIPP Form
Cancel Enrollment - TIPP Cancellation Form

Completed form(s) can be returned to the Town Office by:

Email to main@legal.ca
Fax to 780-961-4133
Deliver to the Town Office at 5021-50 Street

Application deadlines vary - refer to the quick guide for more information or contact the Finance department for more details.

Understanding Your Property Taxes

The Financial Services Department is responsible for administering and maintaining property tax and assessment information. Each year, Town Council approves an operating and capital budget. Once approved, the Town establishes a municipal mill rate (tax rate) which is applied to property assessments.

Mill Rate x Property Assessment = Municipal Tax

Your property tax is made up of three components, the Municipal tax, the Education tax (Alberta School Foundation and the Greater St. Albert Catholic School No. 734), and Homeland Housing. The Town of Legal is responsible for collecting these taxes on an annual basis.

The Municipal tax portion is the property tax that is allocated towards operating programs/services and capital projects.

Operating programs and services include but are not limited to:

Human resources (administration, public works, and recreation staff)
Road repair and maintenance
Street lighting
Protective services (fire, disaster services, bylaw enforcement, etc.)
Maintenance of parks, trails, and general beautification
Water and sanitary services
Marketing

The Education tax is a requisition which all municipalities are mandated to collect on behalf of Alberta Education. The tax is directly remitted to the Province, and the Town has no influence or control over setting the Education tax rate.

Seniors Housing tax is a requisition by Homeland Housing. This requisition assists with cost of providing affordable seniors housing. A council representative is appointed to the Homeland Housing board and is responsible to establish budgets and associated requisitions. The seniors housing tax is remitted directly to Homeland Housing.

Resources

For general information about property assessment in Alberta refer to the Guide to Property Assessment and Taxation.
Assessment Information Brochure

Assessment and Appeal Information

Taxpayers have 60 days to file an appeal regarding their Taxation and Property Assessment. The 60 day timeframe commences upon the issuance of the Taxation and Property Assessment notice.

The Town of Legal contracts assessment services from Municipal Assessment Services Group Inc. If you have questions or concerns regarding your property assessment contact the Towns Assessor:

Municipal Assessment Services Group Inc.
c/o Dan Kanuka
P.O. Box 3369
10404 – 100 Avenue
Morinville, AB T8R 1S2

Ph. 780-939-3310
Email: dankanuka@shaw.ca

Complaints:

It is important to contact the Assessor to review your concerns prior to filing an official complaint in case there was an assessment oversight. If it is determined that there was an assessment oversight, the Assessor has the ability to adjust the property’s assessed value. However, if the complaint is not validated you still have an option to file an official complaint.

As a reminder, the complaint process only applies to property assessment. Taxpayers cannot appeal their property taxes.

How to file an official complaint:

To file an official assessment complaint the taxpayer must:

Fill out in its entirety, the Assessment Review Board Complaint form.
File the completed Assessment Review Board Complaint form including full payment of fees with the Clerk of the Assessment Review Board no later than the final date for compliant shown on the Taxation and Property Assessment Notice. If required, a Complaint Agent Authorization form can be used where the property owner is represented by someone designated on their behalf.

Filing Fees & Forms:

Single Family Residential (three or fewer dwellings and farmland): $20.00
Residential (four or more dwellings): $20.00
Non-Residential (Commercial): $20.00

Clerk of the Assessment Review Board
Town of Legal
P.O. Box 390
5021-50 Street
Legal, Alberta T0G 1L0

Note: Assessment Review Board Complaint forms and Agent Authorization forms are also available at the Town Office.

Who addresses your official complaint:

A Local Assessment Review Board (LARB) was formed to hear matters related to residential assessment complaints. LARB applies to residential properties with three or fewer dwelling units as well as farmland.

A Composite Assessment Review Board (CARB) was formed to hear all matters related to higher density residential and non-residential assessment complaints. CARB applies to residential properties with four or more dwelling units as well as all non-residential properties.

There is specific legislation that addresses the decision requirements when filing assessment complaints through LARB and CARB. Taxpayers filing official complaints should familiarize themselves with the appeal process as well as current legislation.

Taxpayers have the right to appeal LARB and CARB decisions through the Alberta Court of Queen’s Bench.

Important reminder: all property taxes must be paid by August 31 annually regardless of the appeal process. If the appeal process is successful the Town will issues reimbursements.