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Finance and Taxation

What is Property Tax?

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

The property tax that is collected by the Town each year goes to support and provide a variety of services. Some of the the following services include:

  • Administration – Council; administration, records, and financial management;
  • Protective services – Fire protection; bylaw enforcement and control; animal control and disaster services;
  • Transportation and Infrastructure – Construction and maintenance of sidewalks and streets, streetlights and traffic control, street cleaning and snow removal;
  • Marketing and Economic Development - Website & other social media maintenance and  technology support
  • Recreation and culture – Maintenance of recreation facilities including parks and green spaces, and program development and support for recreation and culture, including the library, youth programs, senior programs, and wellness initiatives.
  • Water & Sanitary Services 

 

Tax Rates

Each year, Council approves the amount of expenditures required to support town services. Revenue sources other than property tax, such as sales and general revenues, grants, transfers from reserves, utility user fees, recreation, and culture user fees, and license fees are subtracted from expenditures. The balance is the amount raised through property taxation. Tax rates are established to calculate property tax and reflect the amount of tax to be paid for every dollar of assessed value.

PROPERTY TAX COMPONENTS

  • The municipal tax component is based on the Town’s operating budget requirements. Town Council sets the budget based on service levels for residents and priorities for sustaining and developing our To fund the budget, the Town’s projects revenue from grants, user fees, permits, fines and investments. Any revenue requirement shortfall is obtained through property taxation.
  • The provincial education tax is determined by the Alberta Government based on the Town of Legal’s share of the provincial education tax requirement.
    • The Town of Legal does not set or control education taxes.
    • Contact: Government of Alberta Education Property Tax Line, 780-422-7125.
  • The Homeland Housing tax is for funding of seniors’ housing operated by Homeland Housing.
    • The Town of Legal does not set or control the tax amount. This tax is set in March of each year
    • Contact Homeland Housing, 780-939-5116.

Calculating Your Taxes

Combined Assessment and Property Tax notices are mailed in June each year to the property owner on record. The amount on your tax notice is for taxes levied from January to December of the current year.

Your property tax notice includes three separate tax levies collected by the Town of Legal to fund the following:

  • Total municipal levy -Municipal infrastructure, facilities, services, and programs,
  • Total provincial school levy – Paid directly to the Province of Alberta for maintenance and development of the public school system. The amount requisitioned by Alberta Education and paid by each municipality is based on population and the tax base. All municipalities must collect and forward these funds to the province.
  • Total Homeland Housing levy – Paid directly to Homeland Housing for affordable housing for senior citizens in our area.

Your taxes are calculated by multiplying your total assessment by the residential or non-residential tax rate and dividing the total by 1000. Use the formula below.

(assessment x tax rate)/1000= property taxes

2025 Tax Rate

Residential & Farm

Non-Residential

approved June 16, 2025

 

Municipal

8.3961

18.7821

 

Provincial Education

2.5665

3.9011

 

Homeland Housing

0.0821

0.0821

 

Designated Industrial

    

 

Total Tax Rate

11.0447

22.7653

 

Frequently Asked Questions