What is the difference between Property Assessment and Property Tax?
The terms "assessment" and "tax" have different meanings for the purpose of determining property taxes. While one does impact the other, each is a distinct and independent process.
- Property Assessment is the dollar value placed on a property for municipal and provincial taxation purposes. Assessments are based on the fair market value of a property last July 1. This estimated value of a property is derived from the measurement, analysis, and interpretation of the real estate market and is governed by the Municipal Government Act.
- Property Tax is the amount of tax payable by the owner of a property. Property tax is calculated annually using the property’s assessed value and the Council-approved property tax rate. Property tax can change from year to year if a property's assessed value increases or decreases greater than the change in the overall assessment base or if additional revenue is needed by Rocky View County to provide services.
Property owners can file a complaint about their property’s assessment but cannot file a complaint about their taxes. More on County taxes.
Do I have to pay my taxes even though I filed a complaint?
Yes. You must pay your property taxes by the due date to avoid penalties imposed for the non-payment of taxes. Penalties are applied against unpaid accounts in accordance with municipal bylaws and are not waived due to the filing of a complaint.
What if I do not want to proceed with my complaint after filing?
Complaints can be withdrawn in writing (mail or email) for any reason before the hearing date to the Assessment Review Board.
Clerk of the Assessment Review Board
262075 Rocky View Point
Rocky View County, AB, T4A 0X2
Do I have to attend my hearing?
While strongly recommended, attendance is not mandatory.
If you are unable to attend your hearing, please ensure that all information submitted to the Assessment Review Board, including written submissions and evidence, clearly describes the reasons for disputing the assessment. You may also have an agent represent your appeal upon submission of the Assessment Complaints Agent Authorization Form (PDF)
What if my concerns are resolved before my hearing date?
If your concerns are taken care of by an assessor prior to the hearing, promptly notify the Board in writing of your intention to withdraw the complaint in advance of the hearing.
Where can I find information to prepare for the hearing?
Please review the Alberta Municipal Affairs Guide to Filing a Property Assessment Complaint and Preparing for Your Hearing (PDF).
What if I disagree with the Board's decision?
Both you and the County have the right to appeal a decision of the Assessment Review Board to the Court of Queen's Bench. Pursuant to section 470 of the Municipal Government Act, an application for Judicial Review must be filed with the Court of Queen's Bench within 60 days after the decision of the Assessment Review Board was made.
The Court of Queen's Bench
Calgary Courts Centre
601 – 5 Street SW
Calgary, AB T2P 5P7
What is the legislation governing the Assessment Review Board?
The legislation governing the Assessment Review Board is contained in:
This legislation governs some of the procedures that complainants and Rocky View County must adhere to after a complaint has been filed.
Failure to comply with the governing legislation may result in a complaint being deemed invalid.
Copies of provincial acts and regulations are available from the Alberta Queen’s Printer Bookstore.