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Roles & Responsibilities

Alberta’s property assessment and taxation system is guided by a legislative framework under the Municipal Government Act and its supporting regulations. The system operates through the coordinated roles and responsibilities of the Government of Alberta and Alberta’s municipalities.  

The Government of Alberta develops and maintains legislation and regulations that support the property assessment and taxation system. The province also requisitions municipalities for the education property tax, develops equalized assessments, administers the Municipal Government Board, and manages the assessment of linear property.

Municipal councils, made up of a number of individuals that are elected by the residents of each municipality, provide leadership and governance to the municipality. Councils are responsible to develop and approve budgets and the property tax rates that will fund the operations of the municipality.

Municipal administrators oversee the provision of information to councils that enables the approval of budgets and tax rates. Administrators are also responsible for the distribution of assessment and taxation notices to property owners and collection of tax dollars on behalf of the municipality and province.

Assessors are employees of municipalities, private businesses, or the Government of Alberta who are responsible to collect and analyze data to determine the value of each property within each municipality’s boundary.