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Finance and Taxation

2023 Tax Rates

 

Non-Residential Residential Farmland
22.2096 10.9130 10.9130

Tax levy example:

Non-Residential Residential Farmland

Assessment: 235,000
Mill rate:   x  22.2096

Taxes:           $5,219

Assessment: 235,000
Mill rate:   x  10.9130

Taxes:           $2,565

Assessment: 235,000
Mill rate:   x  10.9130

Taxes:           $2,565

 

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.

  1. Alberta Senior's Benefit Program
  2. Senior's Property Tax Deferral Program

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

  1. For general information about property assessment in Alberta refer to the Guide to Property Assessment and Taxation
  2. Assessment Information for Residential Property Owners 
  3. Seniors Programs & Services Information Guide
  4. 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:

  1. 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.
  2. 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.

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.
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.