Assessment appeals and complaints

Leduc County conducts property assessments annually in order to set your property tax rates. You can compare your property assessment to other similar properties in the area, using our online public tax roll.

Appeal your assessment

Leduc County makes every effort to accurately assess your property value. If you have any concerns with your property assessment, please contact us by email or give us a call at 780-955-6412 to discuss your concerns.

File a complaint

If you still don't agree with your property assessment, you can file an appeal with the Assessment Review Board based on the guidelines provided in Municipal Government Act (MGA). To file a complaint, you need to complete the Assessment Review Board Complaint form and submit it to:

Clerk of the Assessment Review Board
Leduc County Centre
101-1101 5 St.
Nisku, AB T9E 2X3

Please note

You must submit your appeal prior to the deadline indicated on your assessment notice or tax notice. Your appeal will be invalid if you fail to complete and submit the form and fee prior to the filing deadline.

Assessment review

Assessment complaints are heard by the Local Assessment Review Board (LARB) or Composite Assessment Review Board (CARB), depending on your property class.

Fees

The following fees apply depending on your property class:

$50 (residential properties with three dwelling units or less)
$250 (residential properties with four dwelling units or more)
$50 (farmland properties)
$50 (non-residential properties based on an assessed property value between $0 to $99,999)
$150 (non-residential properties based on an assessed property value between $100,000 to $249,999)
$250 (non-residential properties based on an assessed property value between $250,000 to $499,999)
$650 (non-residential properties based on an assessed property value between $500,000)

Property inspections

Each year, the Leduc County Assessment department conducts a general re-inspection of 20 per cent of municipal properties. If your property is going to be inspected, you will receive a notification letter.

An assessor will then enter your property to see if any physical changes have occurred that may affect the taxable status of the property. If you aren't home, the assessor will leave a callback card. All assessors will carry identification and will drive a county-marked vehicle.

The Assessment department will inspect your property if you have applied for a development and/or building permit. The purpose of the inspection is to determine the progress on the project and update the assessment accordingly. If you have questions regarding this inspection, or would like to schedule an appointment, please email us or call 780-955-6412.

Property classes

For assessment purposes, property is divided into four different classes. Review the details of each property class.

Residential

Residential property value is assessed based on the average market value from July of the previous year. Assessment values reflect mid-range sales values and as a result it may be slightly higher or lower than an actual sale price of a particular property. Residential property includes:

houses
cottages
garages
acreages
yard sites

Non-residential

Non-residential property is assessed based on the average market value of the property from July of the previous year. Non-residential property includes Designated Industrial Property and commercial property.

Designated industrial property includes:

properties regulated by the Alberta Energy Regulator, National Energy Board, Alberta Utilities Commission
linear property assessed by the province (wells, pipeline, railways, telecommunications and electric power systems)
property designated as a major plant by the Alberta Machinery and Equipment Minister Guidelines (large refineries, upgraders, pulp and paper mills)

Farmland

Farmland is assessed based on regulated rates and includes land for:

crop production
fish
livestock and poultry
fur production
beekeeping

Do I qualify for farm status?

In the Matters Relating to Assessment and Taxation Regulation, 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.

Complete the farming operation declaration form and email it to us in order to gain farm status.

Machinery and equipment

Machinery and equipment is assessed based on depreciated, regulated replacement cost rates. These rates are derived from a provincial assessment manual. Machinery and equipment includes:

oilfield plants
batteries
satellites
equipment used for processing and manufacturing