Tax and Assessment

At the April 23, 2024 Council Meeting, Westlock County Council approved the tax rate bylaw for the 2024 tax year.

The Municipal portion of the tax rate increased by 1% for residential properties.

The Municipal portion of the tax rate decreased by 6% for non-residential properties.

The Municipal portion of the tax rate for farmland remained the same as 2023.

The Alberta School Foundation Fund requisition tax rate decreased by 5.3% for residential properties and farmland and decreased 10.8% for non-residential properties.

The Senior’s Housing requisition tax rate decreased by 3.8% for all assessment classes.

An average residential property assessed at $450,000 at a combined tax rate of 8.3436 mills will generate a tax levy of $3,755 in 2024 compared to 2023 tax rate of 8.4518 generating tax levy of $3,803.

An average non-residential property assessed at $550,000 with a combined tax rate of 27.5186 mills will generate a tax levy of $15,135 in 2024 compared to 2023 tax rate of 29.4536 generating tax levy of $16,199.

The combined tax rate includes municipal taxes, senior’s housing requisition and school requisition.

On average, residential property assessments have increased by 6.3% and non-residential property assessments decreased .07%.

What this means is, that if your property assessment has increased, the overall reduction in tax rate may not translate into a reduced tax levy.

See Your Tax Dollars at Work Chart Here

Your property tax is made up of 3 components, including the Municipal levy, the Education levy and the Seniors Housing levy.

The Tax Rate Bylaw sets tax rates for properties in the municipality. Property taxes are determined by multiplying property assessment values by the tax rates.

Council sets the tax rate based on the required revenue needed to pay for County programs and services. Property assessments and taxes usually change each year due to the requirements of the annual budget and year-to-year changes to property values.

Property Tax Rate Bylaw 57-2024

Alberta Education requisition

Each year, Westlock County receives a requisition from the Alberta School Foundation Fund. The County must collect these funds and send them to the Province. The funds support public and separate schools across Alberta. The Provincial Government also sets an education tax rate for municipalities. Westlock County cannot change the requisition amount set by the Province each year.

For more information, view the school support declaration and visit the Education Minister website.

Seniors housing requisition

The County receives a requisition from the Homeland Housing which provides affordable seniors housing. Under the Alberta Housing Act, the County is required to collect these funds from municipal property owners and remits to Homeland Housing. Westlock County cannot change this requisition amount.

Tax Forms

Property Tax Notices

Property Assessment and Tax notices are mailed by May 30th each year. If you have not received your notice please contact the Tax Department for a copy.

Your taxes are due the last working day of June to accommodate changes in the assessment appeal process.

A 2% penalty is applied to current taxes not paid by 4:30 pm June 30th
A 10% penalty is applied to current taxes not paid by 4:30 pm October 31st
An 18% penalty is applied to total outstanding taxes not paid by 4:30 pm March 31st of the following year

Frequently Asked Questions

When are taxes due?

Taxes are due within 30 days of mailing.

What is the actual tax year?

Your annual tax notice covers the period from January 1st to December 31st.

When are the tax notices mailed?

The annual tax notices are mailed in late May.

Can I make monthly payments for my taxes?

Yes. Westlock County offers a Tax Installment Payment Plan (TIPP) by which you pay your taxes in monthly installments by pre-authorized transfer of funds from your bank account, rather than one single payment.

Why am I being charged a penalty when I didn’t receive my tax notice?

Tax Notices are sent to the mailing address recorded at the Alberta Land Titles Office and it is the property owner’s responsibility to keep the Land Titles record accurate. Under the Municipal Government Act, once mailed, the tax notice is considered to have been received within seven days. Each year, the County advertises in the newspaper, reminding property owners when taxes are due. It is the responsibility of the property owner to ensure taxes are paid by the due date. Taxes will be due the last working day of June.

I have owned the property for only a few months, why am I being billed for the full year?

All charges on a tax account become the responsibility of the registered owner of the property. When you purchase a property, adjustments for taxes are made between the vendor and the purchaser.

Is there a discount for seniors?

There is no discount on taxes for seniors. However, the Seniors Property Tax Deferral Program has been established by the Government of Alberta. The provincial government also has the Alberta Seniors Benefit Program, a monthly income subsidy available to seniors based on income. Seniors – Contact Alberta Supports Contact Centre toll-free at 1-877-644-9992 in Edmonton, or visit the Alberta Health website at www.health.alberta.ca/services/drugs-seniors.html for more information on:

the Seniors Property Tax Deferral Program
the Alberta Seniors Benefit
other provincial programs and services for Seniors

My mortgage company pays my taxes, why do I receive a notice?

If your mortgage company is paying your taxes they will receive a copy of your tax notice and you will receive the original notice for your records. The property tax notice will show the name of your mortgage company and your mortgage number.

Payment Options

Tax Installment Payment Plan (TIPP)

Westlock County TIPP is a simple, secure and convenient way to pay your annual property taxes. TIPP allows you to have a payment automatically withdrawn from your bank account each month from January to December. The plan simplifies your budget by dividing your yearly property tax bill into 12 monthly payment.

TIPP Instalment Form

Options for Paying your Taxes

By mail to Westlock County 10336-106 Street Westlock, Alberta T7P 2G1
At the County Administration Office; cash, cheque or debit card or select credit cards. Offices are open Monday to Friday during business hours, 8:00 a.m. to 4:30 p.m.
At the County Administration Office through the mail slot; cheque only. Non-business hours, weekends and holidays.
At most chartered banks, trust companies, credit unions.
Via Telephone/Internet Banking through most major banks.
Make your cheque payable to Westlock County. (Send tax bill remittance portion with your payment.)
Your cancelled cheque is your receipt. Please do not send cash through the mail.
For your convenience a post-dated cheque is acceptable.
Online with credit card or through our OptionPay system

We are now accepting credit card payments in the office or online through our OptionPay system.

Please note in the event of a postal strike payments are still due and payable as usual for those rate payers unable to travel to the County Administration Office please utilize the electronic options of online or telephone banking.

Property Tax Exemption

Westlock County invites any local non-profit organizations to apply for property tax exemption under the Community Organization Property Tax Exemption Regulation (COPTER).

To qualify, the organization must be a registered non-profit and meet the general rules and conditions of the Provincial Tax Exemption Regulations.

Examples of organizations that may qualify are:

Sports and recreation centres
Community associations
Fair and exhibition centres
Arts and museum centres
Child care facilities
Ethno-cultural facilities
Charitable and benevolent organizations (e.g. disaster relief, emergency shelters)

Application Process

Organizations must complete the appropriate application form and include supporting information as requested:

Certificate of Incorporation, current confirmation that the organization is registered in good standing and the Memorandum of Association and the Articles of Association, if any;
Copy of the organization’s most current financial statements
Copy of title (if applicable)
Copies of the current lease agreement with the property owner (if applicable) and a plan showing the area leased;
A letter from the property owner confirming that (if applicable) the property owner is aware of this exemption application and understands Rocky View County will estimate taxes on the area occupied by the organization based on methodology that may be different from that used by the landlord;
Any available brochures, newsletters or other pertinent information relative to your organization;
Any other information the Assessment Department may, periodically, deem necessary.

Deadline

Forms and supporting information must be submitted to the County in full by September 30 annually.

Organizations that have previously applied and qualified for (COPTER) may not be required to reapply as yearly application is waived for a period of three years. However, if any changes occurred regarding the limitations to general rules and permitted use for the property, Westlock County must be informed.

Application Forms

General

Sports or Recreation Facility

Community Association

Arts Facility or Museum

Child Care and Supervision

Linguistic Organization or Cultural Association

Non-profit Organization

Fairs or Exhibitions

Short Form