Assessment & Taxation
Assessment & Taxation
1. Click the “Access Your Assessment On-line Here” button above.
3. Select Municipality “Raymond Town”
4. Select Type of Access “General Public”
6. Search for Property by Roll, Legal Address, Civic Address
7. Select to view or download desired report
My Property Assessment
My Property Assessment
Your assessment is an estimate of the price your property may have sold for on the open market by a willing seller to a willing buyer as of July 1, of the previous year. Assessed values reflect the physical condition of the property as of December 31, of the previous year.
Since 1995, Provincial legislation states that municipalities must use market value assessments to determine each property’s fair share of revenue requirements from property taxes for municipal and provincial education services.
The market value standard has been used around the world since the 1970’s. It is considered to be the most fair, equitable, and transparent manner to distribute property tax revenue requirements.
Market value assessment is a method that reflects the relative economic capacity and ability of property owners to pay taxes.
What are the key factors that affect my property's value?
- Style of home (examples: bungalow, bi-level)
- Size of home
- Size of the lot
- Basement or lower level finish
- Quality of construction
- Building condition
- Location & Site influences (examples: golf course, lake, coulee view)
- Other special features (examples: air conditioning, fireplaces, pools)
Why is my property assessment different every year?
The Town is required to reassess all properties annually. Your current assessment is based on the market value as of July 1, of the previous year.s.
I paid $260,000 for this property. Why is it assessed at $267,000?
A range of sale prices results when similar properties are sold during the same time frame. Assessed values reflect the sales in the middle of this range of prices. That is why your assessed value may be higher or lower than the price you purchased your home for.
How do I know my assessment is fair?
Assessed values are reviewed at three points in the valuation process:
- By the Town’s appointed Assessment Firm’s internal checks and balances
- By the Alberta Government’s annual assessed audit process
- By individual property owners’ review of their notice
You may wish to compare your assessment to your neighbours and other similar properties that have recently sold. You can also contact Benchmark Assessment Consultants at 403-381-0535 or 800-633-9012 with any questions or for more details on your assessment. They would be happy to assist you and answer any inquiries.
Where can I find all the assessed values for the Town?
All property assessments can be searched here on our public GIS system
All assessed values included on the assessment roll are available at the Town Office and include:
- The property roll number
- The type of property
- The property address
- The property legal description
- The tax classification and liability
- The assessed value
What can I do if I believe my assessment and property details are incorrect?
Benchmark Assessment Consultants welcomes any inquiries regarding your assessed value. If there are errors in the physical characteristics recorded, the appraiser will amend the assessment accordingly.
If you feel your property has not been assessed correctly, or if you feel due process has not been followed, see This Guide on how to appeal your assessment.
What is a Property Assessment & Tax Notice?
This notice advises you of:
- Your new current assessed value
- Your tax classification, rate, and tax liability for Provincial Education, Seniors Funding and Municipal taxes
- Your legal description (Plan;Block:Lot)
- Your street maintenance tax
- Your declared school support
- Your total outstanding property taxes including tax arrears
- Your date of payment to avoid late penalty charges
- Your complaint deadline
- Your local improvement and other property tax related charges
My Assessment Complaint
60 Day Customer Review Period
What can I do if I disagree with my property assessment?
- You should review your assessment in comparison to what your property would likely have sold for on July 1 of the previous year. If that number is close to your assessment, then likely the assessment is fair. If you think the assessment is too high, arrange for a meeting with the assessor by contacting Benchmark Assessment Consultants at 403-381-0535 or 800-633-9012.
- Get a second opinion, in writing, from an appraiser or realtor who has knowledge of Raymond market values.
It is important to talk to your assessor before filing a complaint. If the assessment is in error, it can be amended during the 60 day Customer Review Period.
What can I file a complaint about? (MGA Sec 460 (5))
An assessment class
An assessment sub-class
The type of property
The type of improvement
Whether the property or business is assessable
Whether the property or business is exempt from taxation under Part 10 of the Municipal Government Act
The description of a property or business*
The name and mailing address of an assessed person or taxpayer*
How do I file a complaint?
Your complaint must be submitted on the “Assessment Review Board Complaint Form” and the form must be completed in full
You must be the assessed owner. An Agent may file a complaint on your behalf if you, the assessed owner, complete an “Agent Authorization” form
Your complaint must explain why you think the information or assessed value shown on your Assessment Notice or Tax Notice is incorrect
You must include the correct information. If you disagree with the assessed value, you must include what you believe is the assessed value
The complaint form and required fee, payable to the Town of Raymond, (see Assessment Review Bylaw) must be received together by the Assessment Review Board office no later than 4:30 pm on the deadline date indicated on your assessment notice. Late complaints are not valid and will not be heard. Electronic mail and faxed complaints will not be accepted. This time limit is legislated and cannot be extended.
What is the relationship between "tax” and "assessment”?
Deadline for Filing a Complaint?
The final date for a complaint is indicated on the Assessment Notice: 60 days from the mailing of the notice.
Where can I get a Complaint Form?
An agent may not file a complaint or act for an assessed person or taxpayer at a hearing unless the assessed person or taxpayer has prepared and filed with the clerk or administrator an Assessment Complaints Agent Authorization Form.
Mail or Deliver the Complaint form and required fee to:
What happens after I file a complaint?
An Assessment representative may contact you to review your file and the reason for your complaint. If necessary, the representative may arrange to re-inspect your property. A “Notice of Hearing” letter will be mailed to the complainant, the owner (if different than the complainant) and the Town Assessor stating the date, time and location of your hearing as well as legislated disclosure timelines.
Timelines for Disclosure of Evidence:
How to Prepare for Your ARB Hearing
- Explain in detail the grounds for your complaint
- Appraisals or assessments of similar properties located in your neighbourhood
- If you have discussed the matters of the complaint with an assessor, be sure to include a statement specifying the date and outcome of the discussion including details of any issues or facts agreed to. If you have not discussed the matters of the complaint with an assessor, specify why a discussion was not held.
- Repair estimates from a reputable contractor from physical problems (foundation is cracked, roof leaks, etc). Keep in mind not every defect will lower the value of your property. Some defects result from normal wear and tear and/or aging of your property.
- Estimates of your property’s value in the current market from a professional appraiser or realtor
- Look for sales data on properties similar to yours (size, age) that sold close to July 1 of the previous year
- In presenting comparisons between your property and other similar and/or comparison properties, compare features such as services, landscaping, number and size of bathrooms, basement finishing’s, fireplaces, garage/carports, outbuildings, repairs and environmental problems
- For condo units, compare features such as the floor your unit is on, view, corner, inside or end unit, floor plan, parking, elevators and building services
- Photographs of your property or business and other properties or businesses you are using as comparisons provide valuable support for a verbal description (photos will not be returned)
- Maps are helpful to locate properties used in comparisons
- You may have witnesses appear on your behalf
- You may hire someone to represent you at the hearing (e.g., a tax agent or lawyer) or you may bring a friend or family member to assist you
- You may want to attend a hearing beforehand to see how the process works. Hearings are open to the public
- Refer to publications to assist you with the complaint process
- One hour is allotted for residential hearings
|Type of Board||Complaint
|Local Assessment Review Board (LARB)*||At least 21 days before the hearing date||At least 7 days before the hearing date||At least 3 days before the hearing date|
|Composite Assessment Review Board (CARB)**||At least 42 days before the hearing date||At least 14 days before the hearing date||At least 7 days before the hearing date|
**Composite Assessment Review Board – hears all other matters.
Please read your entire Notice of Hearing letter for important information regarding your hearing.
Other Information Sources
Regulations, Acts, Bylaw, and Websites
Top 10 Things to Know about the Assessment Review Board
- Your appeal will be heard by the Assessment Review Board. This is an impartial panel comprised of Town Council, who have a variety of experience.
- The Board receives administrative support from the Assessment Review Board Clerk. The Clerk is the primary link between you and the Board.
- If your complaint is regarding the assessed value of the property, it your responsibility to prove to the Board that your assessment is incorrect. You may want to consider submitting the assessments of comparable properties. Assessment comparables can be found through a number of sources including through your municipality.
- You will receive a “Notice of Hearing” letter telling you of the date, time and place that the Board will hear your complaint. Your attendance at the hearing is not mandatory. However, it is recommended as the Board may have questions about the information you have submitted with your appeal.
- The Notice of Hearing letter will explain the process you must follow to exchange information about your appeal. You must provide all information that you intend to use at your hearing – the Board is not permitted to consider any information that has not been disclosed properly. All deadlines/timelines are legislated
- The Board can hear complaints for the current assessment year only. They may not hear complaints regarding tax rates or service levels provided by the Municipality.
- The hearing procedure will be outlined by the Board Chair at the start of hearing. Within 30 days of the hearing the Board will issue a written decision.
- The Board’s decision may not be based on stories, emotions or personal views.
- The Board can decide to dismiss your complaint, make a change to your assessment notice (increase or decrease) or decide that no change is required. An ARB Decision can be appealed to the Court of Queen’s Bench.
- If you are successful in your appeal, your assessment complaint fees will be refunded.
My Property Taxes
Your property taxes go to support services such as fire, peace officer, parks, streets and roads, corporate services, and many other programs necessary to maintain the high level of municipal services enjoyed by the people of Raymond. All of Raymond’s property owners pay annual property taxes, which are due on July 15th of each year. Your share of the municipal revenue required from property taxes is determined by your property assessment.
Assessment and Tax Mail-Out
Tax rates are finalized once the Government of Alberta confirms the education property tax requisition and Town Council sets the current year’s property tax rates. The annual assessment and tax notices for residential properties and the tax notices for income producing properties are mailed in May. Property taxes are due on July 15th each year to avoid late payment penalties.
Tax Payments Can be Made in a Variety of Ways
Tax Installment Payment Plan
The TIPP program offers Raymond taxpayers the option of making manageable monthly payments. The 12 equal instalments are automatically withdrawn from your bank account on the 15th day of each month.
To be eligible for the TIPP program, your current year property tax (due July 15) must be paid in full.
Once you are enrolled in the program there is no need to reapply every year. The program will continue until you submit a cancellation form. Click here for more information.
Cheque or money order payable to the Town of Raymond:
Town of Raymond
Corporate Services Department
Raymond, AB, T0K 2S0
At the Town Hall
8:30 a.m. to 4:30 p.m. – business days, closed during lunch hour.
Cash, cheque or debit cards
Credit cards are not accepted
By Online Banking
Education Property Tax
Education taxes are not subject to control or review by the Town of Raymond. Under Provincial legislation the Town is required to administer and collect the education tax on behalf of the Province for public and separate school boards.
Each year, the Alberta Government determines the total amount of revenue that will be required for education purposes through the property taxation system across the province.
The total assessment of all property in a municipality is used as the basis to calculate that municipality’s share of the total provincial amount. Every municipality’s share of the total provincial amount is called the education property tax requisition. Annually, the Province sends out these requisitions to all municipalities in the province. The municipality is then required by Provincial legislation to collect the revenue required to pay the requisition through the property assessment and tax system.
Your property assessment is used to calculate your share of the revenue required to pay the requisition for Raymond. This part of your total property tax bill is collected by the Town and sent to the Alberta Government. This is not additional revenue for the Town.
All property owners in Raymond, residential and non-residential, are required to pay education property taxes including those without children in school and senior citizens.
For more information visit: Government of Alberta Education Property Tax
Use of the education tax
The following information is provided by the Government of Alberta: “Education property taxes support public and separate school students in grades 1 to 12. Education property taxes are pooled and then distributed to all Alberta school boards on an equal per-student basis. The majority of these funds are for instruction, including teacher salaries, textbooks, and other classroom resources.”
Seniors Property Tax Deferral Program
The Alberta Government has implemented the Seniors Property Tax Deferral Program. This voluntary program allows eligible seniors to defer their residential property taxes through a low-interest home equity loan with Alberta Health. If a senior is eligible, the Province will pay your property taxes to the Town and the loan will be payable when the senior sells the home or the loan is paid in full. For more information on this new program, click here.
Property tax is made up of a Provincial education portion, or school “levy”, a seniors portion, a municipal portion, also called a municipal “levy”, and local improvement charges.
- The Provincial Government determines the amount of education tax each municipality in Alberta will pay. Your Town is required to collect this tax from property owners on behalf of the Province.
- The Ridge Country Housing Authority determines the amount of tax necessary for the operation of their senior facilities and supports. Your Town is required to collect this tax from property owners on behalf of the Ridge Country Housing Authority.
- Municipal property taxes are used to pay for civic services like fire, peace officer, waste management, parks and recreation, roads, sewers, and other infrastructure.
Setting Municipal Taxes
In its budget, Town Council approves the amount of money required to support Town services and programs. From this amount sources of revenue other than property taxes, such as provincial grants, license fees, and user fees, are subtracted. The balance is the amount to be raised from property taxes. Then the assessed property values, as compared to other homes at the same date each year (July 1), are used to determine each property owner’s share of the total property tax revenue required.
Overall market value changes of properties do not affect the total revenue your Town collects from property tax. Your Town only collects enough taxes to realize the revenue required in the budget.
Your Town does not get less tax revenue when total property values decrease. Nor does your Town get more property tax revenue when the overall property values increase.
The Tax Rate
Property taxes are affected by four factors:
- A change in the Provincial Education tax required by Alberta Learning and distributed to the Public and Separate School Boards
- A change in the tax requirements of the Ridge Country Housing Authority necessary for the operation of their senior facilities and supports.
- A change in the Town’s overall budget to meet the demands for Town services.
- A change in your property’s assessed market value if it is higher or lower than the average change in property values Town wide.
- When a new building or an addition to an existing building is completed in the calendar year, a supplementary tax bill will be issued by the end of the year
- The supplementary tax bill will reflect the number of months the building was completed or occupied during the year.
Local improvement charges
- You will see this charge when property owners approve new or replacement construction projects that intend to upgrade or improve certain conditions within residential, commercial and industrial areas of the municipality.
- Property owners have the option of paying the associated costs (construction costs and interest) over a specified number of years for improvements constructed in the area of their property or in one lump sum.
- Examples are alley paving, concrete curbs and gutters, sidewalk replacement, extending sanitary, storm or water systems, etc.
Mailing Address Updates
The Town of Raymond’s source of information for mailing assessment notices and tax bills is the Province of Alberta Land Titles Office.
It is the property owner’s responsibility to keep the Land Titles record accurate. Under the Municipal Government Act Section 337, once mailed, a tax bill is considered to have been received after seven days.
Contact Alberta Land Titles at 403-297-6511 regarding any changes to your mailing address. You will need the legal description of your property, as shown on your tax bill, in order to make the change. You can also visit the Alberta Land Titles website for more information.
To change your address with the Town, just call, email or stop by in person and update our records with your current information.
Box 629 210 N 200 W Raymond, Alberta T0K 2S0 Ph: 403-752-3322 Fax: 403-752-4379
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