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Box 113, 210-2nd Ave South, Marwayne, Alberta  T0B 2X0

Assessment & Taxation
2017 Tax Information Circular - click here
2017 Budget Document - click here
How are we doing? Municipal Affairs comparison - here
Are we Sustainable? Municipal Affairs measures - here
 
What is Property Assessment?
Property assessment is the process of assigning a dollar value to a property for taxation purposes. In Alberta property is taxed based on the ad valorem principle. Ad valorem means "according to value.” This means that the amount of tax paid is based on the value of the property.
 
Property taxes are a primary source of revenue for municipalities. Property taxes are used to finance local programs and services, such as:
  • Streets Roads & Sidewalks
  • Water and Sewer Services
  • Fire Protection
  • Recreation & Parks
 
Relationship between property assessment value and property taxes
Too often, the terms "assessment” and "taxation” are considered to be interchangeable. However, assessment and taxation are very different. Although one impacts the other, each is a distinct and independent process. "Assessment” is the process of placing a dollar value on a property for taxation purposes. This value is used to calculate the amount of taxes that will be charged to the owner of the property. "Taxation” is the process of applying a tax rate to a property’s assessed value to determine the taxes payable by the owner of that property. The Village of Marwayne is responsible for ensuring that each property owner pays his or her fair share of taxes. Property assessment is the method used by municipalities to distribute the tax burden among property owners in a municipality. Your Village of Marwayne notice shows the assessed value of your land and buildings (improvements) as they existed on December 31 of that year. The assessment is based on July 31 market value. Your total assessment should be within 5% plus or minus of the current market value of your property. In other words, if you were to sell your property today the assessed value should be comparable to what you would expect to receive.
 
Marwayne Tax Assessments
In Marwayne, your property assessment has been calculated using mass appraisal techniques. The assessment value of each property considers characteristics such as building and lot size, structure type, condition and age. Typically, residential property values are determined through the direct sales comparison approach. Non-Residential property values are determined using the income approach to value in conjunction with the direct sales comparison approach. Special properties, such as schools and churches, are valued using the cost approach. Similar properties in Marwayne should have similar assessment values. The purpose of the assessment is not to reflect single sales prices, but to access all properties at typical market value on the same valuation date, so that taxation is fairly and uniformly shared. The Village of Marwayne utilizes a qualified Assessor who assesses property based on provincial legislation and regulations. This Assessor acts on behalf of Marwayne's citizens and is dedicated to providing high quality assessments and excellent customer service to the taxpayers. Assessments on properties within town limits are done by our contract property Assessor, Wainwright Assessment Group. Our assessor is Larry James and can be reached at (780) 842-5002.
 
Assessment Notice Information
Pursuant to section 299 and 300 of the Municipal Government Act, all assessed persons are entitled to see or receive sufficient information about the person’s property or the summary of assessment. If you wish to speak to an assessor, please contact Wainwright Assessment Group Ltd. phone collect to 1-780-842-5002 and Larry James will be in touch with you. All other requests for information regarding the property or summary of assessment should be in writing and sent to your municipality. Your municipality will provide the information requested within 15 days of receipt.
 
The assessment complaint process:
there are information booklets available online at Alberta Municipal Affairs. Assessment complaints must be filed with 60(sixty) days from date of mailing (top of notice) and must be filed using the Government of Alberta "Assessment Review Board Complaint Form” (number LGS1402), available by going online to http://www.municipalaffairs.alberta.ca/documents/as/LGS1402.pdf. Instructions and guidelines included with form LGS1402.
 
Prior to submission of a complaint, please contact the Village Assessor, Larry James of Wainwright Assessment Group Ltd at 1-780-842-5002.
 
Assessment Complaints:
Please note that you cannot appeal the tax rates only the assessment of your property. If you believe your own or any other assessment is unfair, you may file a WRITTEN complaint, on the prescribed form, to the Clerk of the Assessment Review Board. The Assessment Review Board has the authority to review your assessment and direct the Assessor to make amendments. Its function is to bear evidence as to whether your property is assessed on an equitable basis with similar properties. Pursuant to Section 460 of the Municipal Government Act:
  • A complaint must be submitted on the prescribed complaint form which is available on line with Municipal Affairs.
  • If you intend to have an agent submit a complaint on your behalf it must be authorized in writing on the prescribed form available on line with Municipal Affairs. Please Note: Your complaint must be:
    • Made on or before the final date of complaint shown on the front of the tax notice and
    • Be accompanied by a filing fee of:
  • $50 for residential property in respect of three (3) dwellings or fewer
  • $650 for residential property in respect of more than 3 dwellings
  • $650 for non-residential property
  • $50 for farmland
  • $650 for machinery and equipment
If your appeal is successful, your filing fee will be refunded. A complaint against your assessed property value does not exempt you from paying taxes on time or from late payment penalties. If a complaint is successful, the adjustment will be applied to the tax roll. Refund requests must be made in writing.
 
Assessment Comparisons
Your assessment is based on the market value of your property as determined on July 1, of the previous year. How the assessment will affect you will depend on what happened to your property this year. Did you buy at a higher price than the property was assessed the year before, major renovations, add a garage, or maybe your class of housing has been selling at an increased dollar value and therefore, the assessment was forced up. 
 
Tax Information Access
Under the Freedom of Information & Protection of Privacy Act, property owners have unlimited access to their own property information, including assessments and tax information. The Assessment Roll is public information and is available for viewing upon request at the Village Office. We do not give out personal information over the phone. Tax Certificates include the following information: Roll Number, registered owner, legal address, civic address, assessment for the previous year, and whether or not the taxes have been paid. There is a fee for this service and applications must be received in writing.
 
Marwayne Tax Notice
The notice contains Tax and Assessment information. Please note the due date for payment of taxes is different than for assessment appeals. If your taxes are not paid by the due date a penalty will be added.
 
Land Ownership & Change of Address
All land ownership changes and name changes are updated to our tax roll based solely on information provided by Alberta Land Titles. Address changes in our tax system will be made at the owner's written request, but all name changes must be made through Alberta Land Titles. If you require a name change, please contact Alberta Land Titles.