Leduc County

Assessment

Leduc County's Assessment department calculates the value of various properties in Leduc County, in accordance with provincial legislation, and collects taxes in accordance with the Leduc County tax bylaw which sets the tax rate and is passed in May.

Use Leduc County's online public tax roll

Property assessment is conducted annually and, in conjunction with a tax rate, forms the basis of the property taxes that property owners must pay each year.

Property assessment in Alberta is based on a combination of market value and regulated rates. In Leduc County, residential and some non-residential properties are assessed at market value, while farmland, machinery and equipment, and linear properties are assessed using regulated rates determined by the Government of Alberta.

For assessment purposes, property is divided into five classes:

  • Residential property such as houses, cottages, garages, acreages and yardsites. The assessed value of residential property should approximate the average market value as of July of the previous year. Since assessment reflects mid-range sales values, it may be slightly higher or lower than an actual sale price of a particular property.
  • Non-residential property such as industrial and commercial. Industrial/commercial properties are also assessed at the average market value as of July of the previous year.
  • Farmland such as land used for producing crops, fish, livestock and poultry, fur production or beekeeping. Farmland is assessed based on regulated rates.
  • Machinery and equipment such as oilfield plants, batteries, satellites, and equipment used for processing and manufacturing. Machinery and equipment is assessed based on depreciated regulated replacement cost rates. These rates are derived from a provincial assessment manual.
  • Linear property such as wells, flowlines, pipelines, powerlines and electrical power generating equipment. Linear property is assessed by provincial assessors using regulated rates and depreciation. Each year, the power portion of linear property assessment declines in accordance with regulated depreciation schedules.

Assessment appeals process

Leduc County's assessors make every effort to accurately assess property in Leduc County. If there is an error in your property's information or if some features are incorrect, an assessor is able to make a correction and send you an amended assessment notice.

It is advised that property owners discuss any concerns about their assessment with Leduc County Assessment Services, using the contact information provided at the bottom of the page, prior to filing a complaint

If, after discussing your property assessment with the assessor, you still feel your property assessment doesn't reflect what your property would have sold for in the open market, you are able to file an appeal as per the Municipal Government Act (MGA).

To file an appeal, the landowner must submit their completed Assessment Review Board complaint form, with the appropriate filing fee (see below), to Leduc County prior to the deadline indicated on the assessment notice or tax notice. Appeals can be submitted in person at Leduc County Centre or mailed to:

Clerk of the Assessment Review Board
Leduc County Centre
101, 1101 5 Street
Nisku, AB | T9E 2X3

Appeals are invalid if the landowner fails to submit the completed form and filing fee prior to the filing deadline.

Filing fee

Assessment complaints will be heard by the Local Assessment Review Board (LARB) or Composite Assessment Review Board (CARB), depending on property type. LARB hears complaints about residential property with three or less dwelling units, farm land, or matters shown on a tax notice (other than a property tax notice), while CARB hears complaints about residential property with four or more dwelling units or non-residential property. 

  • Residential (three dwelling units or less): $50
  • Residential (four dwelling units or more): $250
  • Farmland: $50
  • Non-residential: (based on assessed property value)
    • $0 to $99,999: $50
    • $100,000 to $249,999: $150
    • $250,000 to $499,999: $250
    • $500,000 and up: $650

If the complainant withdraws the complaint, the filing fee is returned as per the MGA. If the assessment review board rules in favour of the complainant, the fees paid by the complainant must be refunded.

The assessment review board clerk will notify all parties of the hearing date and location.

NOTE: To avoid penalties, taxes must be paid on or before the deadline specified on the tax notice even if a complaint is filed.

Frequently asked questions

What does an assessor do?

An assessor calculates the value of various properties in accordance with provincial legislation. Some properties are assessed at a market value while others are assessed using valuation methods as set by the Government of Alberta.

How is my property assessed?

If your property is not being used as part of a farming or ranching operation, it will be assessed at market value. If your property is part of a farming or ranching operation or you have a minimum of three acres of land, houses and/or any accessory buildings will be assessed at market value and the remaining land area will be assessed at a farmland value. In accordance with Government of Alberta legislation, any buildings used as part of the farming or ranching operation will be considered farm buildings and are exempt from taxation.

What is "market value"?

Market value is the price a property might reasonably be expected to sell for if sold by a knowledgeable, willing seller to a willing buyer after appropriate time and exposure in an open market. The market-value based standard is used to determine the assessed values for the majority of properties in Alberta.

How is farmland assessed?

In accordance with Government of Alberta legislation, farmland is currently assessed based on its productive value. All farmland is rated based on its ability to produce income from raising livestock and/or growing crops. The productive value of farmland is determined by assigning a value for the best soils and then making adjustments for less than optimum conditions such as stones, the presence of sloughs or topography not conducive to farming practices.

Do I qualify for farm status?

In the Municipal Government Act, farming operations means the raising, production and sale of agricultural products and includes horticulture, aviculture, apiculture and aquiculture, the production of livestock and the planting, growing and sale of sod.

View/download the farmland declaration form

What is Rural Assessment Policy (RAP) exemption?

In a rural municipality, a residence on farmland is exempted from assessment, in whole or in part, based on the assessed value of the qualifying farmland owned by the farmer or rancher. This exemption applies only to land owned by the farmer or rancher or leased from the Crown or a municipality. Land that is leased from private owners does not qualify for an exemption.

How will assessment change if I develop or subdivide my property?

Plans to build or subdivide your property may affect property taxes. An assessor will also be able to provide you with an estimate of future property taxes.

When will an assessor come to my property?

You can expect an assessor to visit your property if a development or building permit has been taken out, construction on your property has not been completed, you have subdivided or purchased a property, the use of the property has changed in any way, or an inspection of the property has not been made in the past five years.

How do I know if my property has been assessed fairly?

Leduc County assessors make every effort to accurately assess property in Leduc County. To ensure your property has been assessed fairly, landowners can compare their assessment to a property in close proximity with a residence of similar age, size, style and quality of construction using the online public tax roll. Leduc County's Assessment department can explain any differences or concerns.

What do I do if I don't agree with my property assessment?

If there is an error in your property's information or if some features are incorrect, an assessor is able to make a correction and send you an amended assessment notice. If, after discussing your property assessment with the assessor, you still feel your property assessment doesn't reflect what your property would have sold for in the open market, you are able to file an appeal. Learn more about the assessment appeals process.