Property Taxes

Property Taxes

Assessment & Taxation

Assessment

The process of estimating 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.

Assessment is determined by the Village of Marwayne's assessor Larry James from the Wainwright Assessment Group. The grand total listed on your notice is your property's total assessed value as of July 2022 when the valuation was determined. The Village of Marwayne administration office is unable to make any changes to your property's assessed value. 

Taxation

The process of applying a tax rate to a property's assessed value to determine the taxes payable by the owner of that property.

  • Minimum Tax
    • A municipality may levy, by Bylaw, a minimum amount of tax on each property. The minimum property tax is not a fixed surcharge - rather, it applies to a property if the calculated tax rate multiplied by the assessed value of the property is lower than the amount set as the minimum tax. 
  • Special Culture and Recreation Tax
    • A municipality may levy, by Bylaw, a special tax to provide or construct a special service that will benefit a defined area within a municipality. Examples of special services include waterworks, sewer, boulevards, drainage ditches, dust treatment, fire protection and/or recreation services. The Village of Marwayne's recreation tax funds the Agriplex Project debenture for the construction of the community hall. 
  • School Tax
    • All property owners in Alberta (with some exceptions, such as non-profit organizations and seniors lodge facilities) are required to pay the provincial education property tax, based on their property's assessed value. This tax revenue is collected by the Village of Marwayne and then transferred to the Alberta Government to be placed into the Alberta School Foundation Fund. This money is then distributed among Alberta's public and separate school boards on an equal per-student basis. 
  • Local Improvement Tax
    • A municipality may levy, by Bylaw, a local improvement tax to fund a project that Council considers to be of greater benefit to an area of the municipality than to the whole of the municipality. The local improvement tax would apply only to those properties benefiting from a particular project, rather than every property owner within the municipality. 
  • Provincial Policing Tax
    • In 2021, the Alberta Government elected to update the legislation and begin collecting a municipality's policing cost share under the Policing Funding Model Regulation. A portion of the costs of frontline policing are now charged back to municipalities based on population, equalized assessment, crime severity, shadow population and detachment locations. Although not a separate line item on your tax notice, the Village of Marwayne has been tasked with collecting $20,561 (roughly $67.19 per household) in 2023 towards policing which is transferred directly to the Alberta Government like the school tax.
  • Tax Rate
    • The tax rate is the number that is multiplied by each property's assessed value to determine its property taxes. It is usually expressed in four (4) to six (6) decimal places such as 0.008437. Due to the number of decimal places, municipalities often communicate tax rates as mill rates.
  • Mill Rate
    • The mill rate is achieved by multiplying the tax rate by 1,000. For example, using the number above, a tax rate of 0.008437 would be presented as 8.44 in mill rate terms. 

Relationship between Property Taxes and Assessment Values

Although one impacts the other, assessment and taxation are very different and each have a distinct and independent process. 

For ease of reference the City of Airdrie created an exemplary informational tutorial on how property assessment and taxation work together in the short video linked below. 

2024 Combined Tax & Notice of Assessment

The 2024 Combined Tax and Notice of Assessments for all property owners will be mailed by Thursday May 16th, 2024. Please ensure to check your mailbox and notify us if you beleive you did not receive your notice. Failure to receive your tax notice does not preclude you from your responsibility to pay your taxes by the deadline of June 30th, 2024. 

 

MAILED DATE: May 16, 2024

NOTICE OF ASSESSMENT DATE: May 24, 2024

DUE DATE: June 30, 2024

12% PENALTY ON OUTSTANDING BALANCES: July 1, 2024

6% PENALTY ON OUTSTANDING BALANCES: January 1, 2025

APPEAL DEADLINE: July 23, 2024

Tax Installment Payment Plan

In accordance with Bylaw No. 475-08, the Village of Marwayne accepts pre-authorized payments by either post dated cheques or direct debit from a property owners bank account towards annual tax levies. To be eligible for the tax installment payment plan, your account must be in good standing. This means, all prior year taxes have been paid in full prior to enrollment. 

The pre-authorized tax installment payment plan runs from January through December of each year. The amount to be withdrawn is determined as follows:

  • The first six (6) months are based on the previous years' tax levy.
  • The last six (6) months are adjusted to reflect the actual remaining balance for the year upon the issuance of the tax assessment notice. 

To sign up for the pre-authorized tax installment payment plan, you must complete one (1) of the following two (2) forms. 

1. Consent & Pre-Authorized Debit Form

2. Consent & Post-Dated Cheque Form 

Assessment Complaint Process

Should you disagree with your property assessment, you may contact the Village of Marwayne's assessor Larry James from the Wainwright Assessment Group directly at (780) 842-5002 for further assistance. If after speaking with Mr. James and reviewing your assessment you remain unsatisfied, you may initiate the formal appeal process with the Assessment Review Board. 

Assessment complaints must be filed within sixty (60) days from the date of your tax notice and must be filed using the Goverment of Alberta's Assessment Review Board Complaint Form (#LGS1402) which is available online by clicking here

Frequently Asked Questions

What is the deadline to pay my 2024 taxes? 

The deadline to pay your 2024 property taxes for both residential and commercial properties is June 30th, 2024 as per Bylaw No. 600-24. If you are on pre-authorized payments however, your account will continue to be debited on the 15th of each month to bring your balance to 0 by December 31st, 2024. 

What penalties will apply if I fail to pay my 2024 taxes by the deadline? 

Failure to remit payment for your property taxes by the June 30th, 2024 deadline will result in a penalty of 12% being applied to all outstanding balances as of July 1st, 2024. A subsequent penalty of 6% will be applied to all outstanding and/or remaining balances as of January 1st, 2025. 

What payment types do you accept for property taxes?

Payment can be made via cash, cheque, bank draft, online banking or credit card through our partnership with ATB Financial. You can come into the Village administration office, log into your personal online banking platform, visit our website or use the drop box alongside the community hall building which is available 24/7 for your convenience. 

If I didn't receive a tax notice, am I still responsible for paying my property taxes? 

Yes. Failure to receive a tax notice does not preclude you from your responsibility to pay your taxes. If you did not receive a tax notice, it is your job to contact the Village administration office to request a copy. 

It is currently taking 3-4 months for the Village of Marwayne to receive notification of property title changes from Alberta Land Titles. As a result, if you recently purchased a property, the Village may not have the correct information updated in our system. Please make sure to contact us as soon as possible to avoid penalties for non payment. 

I don't have kids in school, why do I have to pay school tax?

All property owners in Alberta (with some exceptions, such as non-profit organizations and seniors lodge facilities) are required to pay the provincial education property tax, based on their property's assessed value. This tax revenue is collected by the Village of Marwayne and then transferred to the Alberta Government to be placed into the Alberta School Foundation Fund. This money is then distributed among Alberta's public and separate school boards on an equal per-student basis. 

Will I automatically receive a receipt after paying my taxes?

Receipts are provided upon request only. If you wish to receive a copy of your receipt, please contact the Village of Marwayne administration office.

Can I appeal the amount of my tax notice?

No. You may not appeal your property tax amount, you may only appeal your property's assessed value by following the appropriate assessment complaint process. 

What are the arrears on my tax notice?

Any arrears on your tax notice are the result of prior year tax levies and penalties which have not been paid. These amounts will continue to be subject to additional penalties should they remain unpaid. Property owners with an account balance of 2 or more years of unpaid property taxes are subject to the tax arrears recovery process as per the Municipal Government Act. 

What is the balance transfer from AR/UB on my tax notice? 

Any amounts on your tax notice are the result of accounts receivable invoices or utility account balances and penalties which have not been paid. Accounts receivable arrears are automatically transferred prior to the issuance of annual tax notices and utility account balances are transferred when the amount exceeds $250.00 as per the Village of Marwayne's Fees and Charges Bylaw No. 544-15. 

Senior Property Tax Deferral Program

The Seniors Property Tax Deferral Program allows you to defer all, or part, of your residential property taxes through a low-interest home equity loan with the Government of Alberta. The program will pay the property taxes to your municipality on your behalf. You repay the loan, with interest, when you sell your home, are no longer eligible for the loan, or sooner if you choose. You may apply for a loan on your primary residence if you are age 65 or older, listed as the registered owner, a Canadian citizen or permanent resident of Canada, an Alberta resident and you must have a minimum of 25% equity in your residence. You can apply to the program at any time but are encouraged to apply at least 30 days before the residential property tax deadline. This will allow the program enough time to process your application, forward payment to your municipality and avoid penalties. The loan and interest can be repaid at any time without penalties. Monthly repayments are not required.

For Information, call the Alberta Supports Contact Centre at 1-877-644-9992 or visit: https://www.alberta.ca/seniors-property-tax-deferral-program