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From providing tools that support economic vitality to developing cost savings programs, your bottom line is important to us. 

​Scroll through the categories below to learn more about our Economic-related Programs & Initiatives. 





Alberta School Foundation Fund

A provincial government fund into which all education funds are pooled and then allocated to public and separate system schools across Alberta.


Process of placing a dollar value on property for taxation purposes.

Assessment base

The total value of all assessed property within a municipality.

Assessment class

AUMA’s Recommendations

Over the years, AUMA has provided significant input to the provincial government on key policy issues related to property assessment and taxation. The scope of that input has been extensive and continues to expand based on emerging issues. The following offers a summary of the resolutions approved by AUMA members that relate to property assessment and taxation.

Appeals and Complaints on Property Assessments

The Municipal Government Act provides a complaints and appeals system for property owners who have concerns about their assessment.

Prior to filing a complaint, property owners are encouraged to contact the assessor to review the issue. If the property owner determines that the issue has not been resolved, they have the option to file a written complaint with, depending on the type of property, the municipality’s assessment review board (ARB) or the Municipal Government Board (MGB).

How does the complaint system work?

Equalized Assessment

Equalized assessment is a process to audit and adjust the assessment data that each municipality reports to the province in order to reach a level of fairness in assessment amongst municipalities. Equalized assessment data is used by the province to determine requisitions for regional or provincial programs (e.g. education property tax) or the allocation of grants to municipalities.

Why is equalization of assessment necessary?

Fundamentals of Alberta’s Property Assessment and Taxation System

The property tax system is based on the fundamentals of assigning a dollar value to each property for the purposes of taxing property in a fair and consistent manner. The terms ‘assessment’ and ‘taxation’ are not interchangeable. ‘Assessment’ is the process of estimating a dollar value of a 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.


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