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- Property Taxes
- Assessment Department Fees (tax notifications, reprinting property assessments & tax notices, etc.)
Monday - Friday 8:30 a.m. - 4:30 p.m.
Property taxes in Alberta are calculated based on the assessed value of the property. This value is then multiplied by the tax rate set annually by Council, which then equals the amount of property tax a landowner must pay.
In Alberta, properties are classified based on how they are used. Classes of property are:
- Machinery and equipment
It is important to review your tax notice when you receive it to ensure your property is under the right classification.
Your property’s assessed value may not be the same as what it was purchased for. Assessment is determined based on several factors:
- The property’s classification (residential, non-residential, farmland, linear, machinery and equipment)
- Size, quality, and age (for residential properties)
- Ability of the land to produce income (for farmland properties)
- Real estate transactions from similar properties in the area
- Improvements or modifications made to the property (ie. adding a deck, garage, additional building, etc.)
- Market changes caused by supply and demand
Sometimes, the County’s Assessor may need to conduct an inspection of the property to ensure a fair and accurate assessment, especially for new construction and properties that have not recently been inspected. The property owner will receive notice before the Assessor does an inspection.
These properties are assessed based on market value, which is determined by reviewing the sales of properties throughout the County over the previous 12 months.
These properties are also assessed based on market value, and include commercial and industrial properties like stores, processing facilities, industrial plants, etc.
Farmland assessment is based on its productive value for agricultural use, not market value. Farm buildings used for farming purposes are exempt from assessment and taxation. Any commercial/industrial buildings or machinery/equipment on the property are assessed under the non-residential or machinery and equipment classes.
The Government of Alberta has frozen farmland assessment values since 1995.
- Petroleum pipelines
- Telecommunication and cable television systems
- Railway property
- Oil and gas wells
- Electric power systems
Linear properties are assessed by provincial assessors using regulated rates and depreciation schedules due to their unique nature.
Machinery and Equipment
This includes items used in manufacturing, processing, and industrial facilities, such as:
- Chemical injectors
- Tanks, mixers, separators
- Compressors, pumps
- Metering and analysis equipment
The Government of Alberta sets rates for these items.
Lethbridge County issues assessment notices with the annual property tax notice in May.
If you think your property assessment is inaccurate, you must contact Lethbridge County by the date indicated on your tax notice. Call 403-328-5525 during business hours.
- Early to mid-May 2023 – 2023 tax rate set by Council
- Late May 2023 – Property assessments and property tax notices mailed
- Date indicated on Tax Notice – Final assessment complaint date
- July 31, 2023 – Property tax payments due
- August 1, 2023 – 5% penalty on unpaid property tax balances
- September 31, 2023 – 5% penalty on current unpaid property tax balances
- November 30, 2023 – 5% penalty on current unpaid property tax balances
- January 31, 2024 – 15% penalty on outstanding property tax balances
- For more information on property assessment in Alberta, visit http://www.municipalaffairs.alberta.ca/documents/as/Guide%20to%20Property%20Assessment%20and%20Taxation%20in%20Alberta.pdf
- For more information on property taxes in Lethbridge County, visit https://lethcounty.ca/p/property-taxes