The Municipal District of Taber collects municipal property taxes to provide services such as fire and emergency services, bylaw enforcement, road construction and maintenance, mowing and tree spraying, pest/weed control, parks or recreation facilities, water, sewer and waste services, and municipal planning. Property taxes are not a fee-for-service, but a method of distributing the cost of local government services and programs fairly throughout the municipality.
Each property is assessed a value and property taxes are levied based on the value of the property. The terms “assessment” and “taxation” are not interchangeable.
- “Assessment” is the process of placing a dollar value on a property for taxation purposes.
- “Taxation” is the process of applying a tax rate to a property’s assessed value to determine the taxes levied and payable.
Learn more about property assessments.
Under the Municipal Government Act, municipalities are responsible for collecting taxes for not only municipal purposes but also for educational and senior housing purposes.
2023 Taxation Year
The following dates should be noted by all municipal ratepayers:
| February 1st | A 12% penalty is applied to all outstanding taxes |
| April 1st | Date of mailing of Annual Property Assessment Notice |
| May | Property Tax Notices are mailed |
| May 31st | Deadline for filing assessment appeals (60 days from the date of mailing assessment notices) |
| September 30th | Property taxes must be paid on or before to avoid penalties |
| October 1st | A 3% penalty is applied to current taxes owing |
| December 1st | A 3% penalty is applied to any current taxes owing |
| February 1st, 2024 | A 12% penalty is applied to all outstanding taxes |
| Questions? |
|---|
| Call 403-223-3541 Monday - Friday 8:00 am - 4:30 pm |
What is a tax rate and how is it determined
What is a tax rate?
The “mill rate” is the municipal property tax rate. The mill rate is based on "mills." It is a figure that represents the amount per $1,000 of the assessed value of the property, which is used to calculate the amount of property tax. The tax rate is the amount of tax payable per dollar of the assessed value of a property.
Each year during its annual budgetary process, Council sets the tax rate based on the total value of property within its jurisdiction to provide the necessary tax revenue to cover projected expenses – roads, water and sewer, emergency services, etc.
How is the tax rate determined?
Council determines mill rates based on the total value of property within the municipal jurisdiction, to provide the necessary tax revenue to cover projected expenses in their annual budgets.
For example, once a budget is passed by Council, known revenues are subtracted, which leaves the deficit to be raised through property taxes. This amount is divided by the value of all property in the MD, which is then multiplied by 1,000. This figure represents the tax rate.
Council approves tax rates before mid-May of each year.
How do property taxes work?
- You the ratepayer will receive a property assessment notice showing the assessed value of your property.
- You the ratepayer will receive a property tax notice for each property owned, showing how much tax is owed.
- You the ratepayer will pay the amount on your property tax notice.
- The taxes collected will fund services like snow plowing, park maintenance, emergency services, and more.
Where do my taxes go?
When you look at your tax bill, you will notice that you are paying for:
- Municipal taxes (collected by the Municipal District of Taber)
- Provincial requisitions (collected on behalf of the Province): Education Property Tax and Taber & District Housing Foundation
- Provincial policing costs (passed down from the Province)
- Recreation funding to other municipalities (passed down from the Province)
Education property tax (school tax)
The Education Property Tax is collected from all property owners in Alberta. Each year, the Municipal District of Taber receives a requisition from the Alberta School Foundation and the Holy Spirit Roman Catholic Separate District #4. The Municipality must collect and forward the requisitioned funds to the foundation. All properties are levied the education property tax (except organizations such as non-profit organizations and seniors’ lodge facilities).
Alberta’s quality education system supports and benefits all Albertans by producing the workforce of tomorrow; therefore even those without children in school pay education property tax. The Municipality cannot change the education rates or the requisition amount.
Where both a Public and a Separate School District exist in the same area, all Roman Catholic individuals must direct their taxes in support of schools to the Catholic School District. All other individuals must direct their taxes in support of schools to the Public School District. In the Municipal District of Taber, only property within the Holy Spirit Roman Catholic Separate School District No. 4 is applicable as per the Ministerial Order of the Government of Alberta. To obtain a school declaration form, please contact the Tax Clerk at the Municipal District of Taber at tax@mdtaber.ab.ca or 403-223-3541.
Other taxes
The Municipal District of Taber also receives a requisition each year from the Taber & District Housing Foundation to support affordable housing for seniors. Under the Alberta Housing Act, the Municipality is required to collect these funds from municipal property owners similar to the education requisition.
How are property taxes calculated
Property taxes are calculated annually by multiplying the assessed value of the property by the property tax rate and dividing by one thousand.
For example: a Residential Property has a Total Assessed Value of $350,000.
$350,000 x (4.0161 ÷ 1,000) = $1,405.64
Municipal District of Taber Mill Rates – 2012 to 2023
| Year | Residential | Non-Residential | Farmland | Machinery Equipment | Small Business |
|---|---|---|---|---|---|
| 2012 | 2.6633 | 6.9632 | 6.0633 | 6.9632 | |
| 2013 | 3.4039 | 7.8579 | 6.8039 | 7.8579 | |
| 2014 | 3.4039 | 8.0084 | 6.8039 | 8.0084 | |
| 2015 | 3.4039 | 8.0084 | 7.0080 | 8.0084 | |
| 2016 | 3.4550 | 8.2084 | 7.1131 | 8.2084 | |
| 2017 | 3.5241 | 8.4547 | 7.2554 | 8.4547 | |
| 2018 | 3.6122 | 8.8379 | 7.4731 | 8.8379 | |
| 2019 | 3.7477 | 9.2135 | 7.7533 | 9.2135 | |
| 2020 | 3.8226 | 9.3978 | 8.4511 | 9.3978 | |
| 2021 | 3.8991 | 9.5858 | 9.0850 | 9.5858 | |
| 2022 | 4.0161 | 9.8734 | 9.9027 | 9.8734 | 8.886 |
| 2023 | 4.0161 | 9.8734 | 10.7939 | 9.8734 | 7.4050 |
Minimum property tax
Municipalities may levy a minimum amount of property tax. The Municipal District of Taber’s 2023 Property Tax Rate Bylaw No. 2000 specifies that a minimum amount of $40.00 is payable as property tax. Any property that results in a calculated tax levy of less than $40.00 for 2023 property taxes will receive a tax notice of $40.00 owing.
Local improvement levy
There may be additional charges on your Property Tax Notice for previously approved local improvements. Local Improvements include new or replacement construction projects intended to upgrade specific areas such as street paving, sidewalk replacement, or water and sewer infrastructure.
Senior property tax deferral program
The Seniors Property Tax Deferral Program allows eligible senior homeowners to defer all or part of their annual residential property taxes through a low-interest home equity loan with the Government of Alberta. Download the Seniors Property Tax Deferral Program (PDF).
How do I pay my property taxes?
Terms of payment
Payment must be received by the Municipal District of Taber on or before the due date to avoid penalties. Taxes levied are deemed to have been imposed for the period from January 1st to December 31st each year. Payments are applied to the oldest outstanding amount on the roll number paid.
Receipt of payment
To receive a receipt of payment for property taxes please indicate on the bottom of your remittance stub attached to your payment or contact the tax clerk at 403-223-3541 to ask for a receipt.
Receipts issued in acknowledgement of a cheque or other negotiable instrument shall be valid only when the amount of such has been collected by the Municipal District of Taber.
Making property tax payments
Businesses and individuals may pay their property taxes by one of the following methods:
NOTE: Do not send cash by mail. The Municipal District of Taber accepts postdated cheques. Property tax payments must be received by the Administration Office or delivered to Canada Post postmarked by September 15th to avoid penalties.
Online banking
Pay online through your financial institution. Please make your payment 3-5 business days before the due date to allow for processing and to avoid penalties.
- Enter ‘Municipal District of Taber' as the payee
- Enter the 'Roll Number' as the account
- If you have multiple roll numbers and want to pay your taxes online as one lump sum, enter your ID number with the number 0 at the beginning to make the account number 10 digits long
Credit card
Using your credit card, make online payments with OptionPay (service fees apply). Please indicate what roll number or ID number the payment is for. For more information about OptionPay, please call Administration at 403-223-3541.
In-person at your financial institution
Most banks and credit unions will accept payments for the Municipal District of Taber property taxes. Please make your payment 3-5 business days before November 15th to avoid penalties.
After-hours drop box
Payments may be delivered after-hours in the drop box found at the main entrance of the Municipal District of Taber Administration Building located at 4900B – 50th Street, Taber, AB.
Tax Instalment Payment Plan (TIPP)
What is TIPP?
The Tax Instalment Payment Plan (TIPP) is a monthly tax payment plan that allows taxpayers the option to pay their property taxes over the year by pre-authorized bank withdrawal on the 15th of each month.
How does TIPP work?
Before your TIPP application will be processed, all previous years’ taxes and penalties must be paid in full. Monthly instalments will be calculated by dividing the prior year’s tax levy by the remaining months in the calendar year. Once the current year’s tax levy has been issued, the remaining monthly instalment amounts will be calculated by dividing the remaining taxes owed by the number of months left in the year.
Your tax notice will include the total payments made to date, the total remaining taxes to be paid, and the new instalment amount required for the remaining monthly payments. The last payment of the year is December 15th.
Outstanding taxes for property tax rolls that are part of TIPP will not be subject to the 5% penalty applied to current taxes outstanding after November 15th of each year, unless the conditions stated in the Tax Penalty Bylaw No 1985 and Agreement are not fulfilled by the Taxpayer.
When can I apply?
Taxpayers may apply for TIPP any time before July 1st of each year. Applications made after July 1st will be held until the following tax year, and instalments will begin in January.
How do I apply?
Applications are available at the Municipal District of Taber Administration Office or by downloading the TIPP Application. Complete the form and attach a void cheque or Bank Information EFT Form from your financial institution and return it to the Municipal District of Taber, 4900B 50 Street, Taber, Alberta, T1G 1T2, Attention: Tax Clerk.
Can I cancel TIPP?
Taxpayers may cancel the TIPP at any time with fifteen (15) days written notice. All taxes shall then become due and payable per the MD of Taber's Tax Penalty Bylaw No 1985.
Property tax bylaw
The Municipal Government Act requires the Municipal District of Taber to pass a taxation bylaw every year. The bylaw contains the annual taxation amounts on all property types in the municipality. To view the current property taxation bylaw search our bylaws page.
Tax recovery
The Municipal District of Taber relies on the collection of property taxes to provide services, maintain infrastructure and meet our financial obligations. The Municipal Government Act section 10 provides the tax recovery process for municipalities to ensure that all businesses and individuals pay property taxes.
- If taxes are not paid by January 1st of the following year, a tax notification will be registered with the Provincial Land Titles Office against a property.
- The Provincial Land Titles Office will notify affected interest holders of the property.
- If taxes are not paid by January 1st of the second following year, the property is offered for sale by public auction no later than two years following the date of registration of the notification per Section 418(2) of the Municipal Government Act.
- If the property is sold at the public auction, the Municipality proceeds to provide a clear certificate of title to the purchasers per Section 423(1) of the Municipal Government Act.
- If the property is not sold at the public auction, the Municipality proceeds to become the owner of the property per Section 424 unless the land is undesirable for liability reasons (i.e. contaminated lands) and other alternatives will be investigated.
If the taxes, penalties, and administrative charges are paid at any time during the tax recovery process up to the date of the auction, the property can be removed from the sale.
