Finance and Taxation
2024 Tax Rates
| Non-Residential | Residential | Farmland |
| 22.3106 | 11.1026 | 11.1026 |
Tax levy example:
| Non-Residential | Residential | Farmland |
|
Assessment: 235,000 Taxes: $5,224 |
Assessment: 235,000 Taxes: $2,609 |
Assessment: 235,000 Taxes: $2,609 |
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 Senior 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. Click here for a Fact Sheet about Education Property Tax. More details can be found in the Education Property Tax Facts and Information Brochure.
Seniors Foundation 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.
All residential and non-residential property owners pay education and seniors foundation taxes, including people without children and senior citizens. Eligible senior citizens may apply for the Alberta Seniors Benefit program, which is intended to assist with the payment of property taxes.
Questions related to the Alberta Senior's Benefit program and eligibility should be directed to the Government of Alberta at 1-877-644-9992. Questions regarding Provincial Education Property Taxes should be directed to the Alberta Education Property Tax information line at (780) 422-7125
Resources
- For general information about property assessment in Alberta refer to the Guide to Property Assessment and Taxation
- Assessment Information for Residential Property Owners
- Seniors Programs & Services Information Guide
- Property Tax & Assessment Brochure
Tax Installment Payment Plan (TIPP)
The Tax Installment Payment Plan is an easy and convenient way to budget and pay your property taxes monthly instead of one lump sum. Tax payments are spread out over the calendar year (January to December)
By paying your property taxes with a monthly plan, you can be certain your property taxes are paid in full each year and you will not incur any late-payment penalties.
This quick guide tells everything you need to know about the TIPP program such as how to join, 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 make necessary adjustments to your tax payments. The withdrawal happens on the 25th of each month.
- Self Administered Electronic Banking - the user is responsible to make specified monthly payments on the tax account via electronic/telephone banking.
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 - Pre-authorized Payment TIPP Form
- Join/Renew - Self Administered TIPP Application Form
- Cancel Enrollment - TIPP Cancellation Form
Completed form(s) can be returned to the Town Office via:
- Email to akeane@legal.ca
- Fax to 780-961-4133
- Deliver to the Town Office at 5021-50 Street
Application deadlines apply - refer to the quick guide for more information or contact the Finance department for more details.
Payment Options
Property taxes are due August 31 annually. Payments made after the due date are subject to penalty.
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
- 15% penalty is applied to any unpaid tax accounts after December 31 annually
Assessment and Appeal Information
Taxpayers have 60 days to file an appeal regarding their Taxation and Property Assessment. The 60 day time frame 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.
Travis Horne
Email Travis.Horne@masg.ca
Tel 780-939-3310
Direct 825-333-4870
Fax 780-939-3350
10404 100 Ave, Morinville, AB T8R 1S2
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.
Bylaw Resources
Financial Reports
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.