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Assessment

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Resolution Category: 
C.i.1
Subject: 
Year: 
2009
Status: 
Adopted
Active Clauses: 

NOW THEREFORE BE IT RESOLVED THAT the Alberta Urban Municipalities Association examine and report on the multiple issues and potential solutions discussed in the 2009 AUMA papers on assessment.

FURTHER BE IT RESOLVED THAT the AUMA Board strive to adhere to the following goals and principles as it carries out its work in 2010:
1. The assessments for all property should be based upon the principles of a true annual market value assessment system;
2. All exemptions, whether from assessment or taxation, should be reviewed in an open and transparent manner to ensure that they continue to be appropriate and provide the results for which they were intended;
3. Any exemptions that are continued should become exemptions from taxation, not assessment, in order that they continue to be open and transparent;
4. There should be a clear separation between the political assessment policy decision making and the administration of the assessment system; and,
5. Municipalities should have input into the decision-making process.

Whereas Clauses: 

WHEREAS in response to concerns expressed by Members of the Alberta Urban Municipalities Association (AUMA), the AUMA Board of Directors conducted a 2009 review of assessment and taxation issues in the Province of Alberta;

WHEREAS the review included technical reviews, as well as feedback from Mayors’ Caucuses and feedback from a survey conducted regarding assessment issues;

WHEREAS the AUMA Board reviewed both policy documents produced from the process, one relating to issues identification and one relating to next steps;

WHEREAS multiple issues have been identified, all of which can be categorized into one of three general areas: market value versus regulated assessment; assessment exemptions (which are not transparent) versus tax exemptions (which are transparent), and administrative oversight issues related to the assessment function; and

WHEREAS these issues collectively affect a multi-billion dollar system.

Government Response: 

Jun 25, 2010 - Municipal Affairs

The province considers urban municipalities as important property assessment and tax system stakeholders, and will review the results of the AUMA’s special initiative on assessment.

Issues raised by the AUMA as part of this special initiative, in some cases, will be addressed by regular policy and program reviews, or may form part of the next review of the Municipal Government Act.

Provincial reviews and programs must consider issues and positions of all property assessment and taxation system stakeholders, including Alberta municipalities and taxpayers.

AUMA Notes: 

AUMA files this response; however, we will continue to advocate for the timely adoption of the recommended changes to Assessment and Taxation.