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 the latest Facts & 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 Brochure

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

Phone: 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. An Agent Authorization form can be used where the property owner is represented by someone designated on their behalf.
Submit the completed form with full payment of fees, as per the fee schedule below, to:

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

Submission must be received no later than the final date for complaint shown on the Taxation and Property Assessment Notice.

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

Filing Fees:

Residential (three or fewer dwellings and farmland):

Residential (three or fewer dwellings and farmland

$50.00

Residential (four or more dwellings):

Assessed Value up to	$249,999	$200.00
Assessed Value	$250,000 to $499,999	$400.00
Assessed Value that exceeds	$500,00	$650.00

Non Residential:

Assessed Value up to	$249,999	$200.00
Assessed Value	$250,000 to $499,999	$400.00
Assessed Value that exceeds	$500,00	$650.00

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 issue reimbursements.

2020 Tax Rates

Non-Residential	Residential	Farmland
21.7668	10.2668	10.2668

Tax levy example:

Non-Residential

Residential

Farmland

Assessment: 235,000
Mill rate: x 21.7668

Taxes: $5,115

Assessment: 235,000
Mill rate: x 10.2668

Taxes: $2,413

Assessment: 235,000
Mill rate: x 10.2668

Taxes: $2,413

Geographical Information System (GIS)

With our GIS mapping tool, you can:

View property address, zoning & tax assessment information
See the Town Boundary
Check Land Use
Find Hydrants

Click here to explore this interactive map system

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 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 - Self Administered TIPP Application 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 apply - refer to the quick guide for more information or contact the Finance department for more details.

COVID-19 Tax Payment Information

Due to the ongoing COVID-19 pandemic, businesses and homeowners may need extra time to pay their bills. On June 25, 2020 Town of Legal Council passed motions to provide the option for taxpayers to make property tax payments up to September 30, 2020 without penalty fees.

For the 2020 Tax year only, late penalties are as follows in accordance with the Unpaid Property Tax Bylaw Amendment for COVID-19

10% penalty is applied to any unpaid current year taxes after September 30
15% penalty is applied to any unpaid tax accounts after December 31

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 Debit:

By mail: P.O. Box 390, Legal, AB T0G 1L0 - payment must be postmarked on or before September 30 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, set up and approved by the Town every January 15 for Self Administered Electronic Banking. For Automatic withdrawal, the initial deadline to apply is January 15 of the current tax year. Once approved, payments will continue monthly each year with no need to re-apply.

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

10% penalty is applied to any unpaid current year taxes after September 30, 2020
15% penalty is applied to any unpaid tax accounts after December 31 annually

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.

Bylaw Resources

Assessment Review Board Bylaw#03-2019

2020 Tax Rate Bylaw#09-2020

2020 Penalty for Unpaid Property Taxes Amendment for COVID19

Tax Installment Payment Plan Bylaw #08-2019

2019 Taxation & Assessment Brochure

Click the pages below to view the latest Taxation information brochure

Finance and Taxation

2021 Property Tax & Assessment Information