Example Tax Rate Bylaw - Alberta



Town of New Sampleford

20XX Property Tax Bylaw No. 20XX-113

A BYLAW TO AUTHORIZE THE RATES OF TAXATION TO BE LEVIED AGAINST ASSESSABLE PROPERTY WITHIN THE TOWN OF NEW SAMPLEFORD FOR THE 2018 TAXATION YEAR.

WHEREAS, the Town of New Sampleford has prepared and adopted detailed estimates of municipal revenue, expenses and expenditures as required, at the council meeting held on December 31, 20XX; and

WHEREAS, the estimated municipal revenues from all sources other than property taxation total __________ and:

WHEREAS, the estimated municipal expenses (excluding non-cash items) set out in the annual budget for the Town of New Sampleford for 20XX total __________; and the balance of __________ is to be raised by general municipal property taxation; and

WHEREAS, the estimated amount required to repay principal debt to be raised by general municipal taxation is __________ and;

WHEREAS, the estimated amount required for current year capital expenditures to be raised by general municipal taxation is __________ and;

WHEREAS, the estimated amount required for future financial plans to be raised by municipal taxation is __________; and

THEREFORE the total amount to be raised by general municipal taxation is __________ and

WHEREAS, the requisitions are:

Alberta School Foundation Fund

- Residential & Farm land __________

- Non-residential __________

- Allowance for uncollected taxes __________

Opted Out School Board

- Residential & Farmland __________

- Non-residential __________

- Allowance for uncollected taxes __________

Designated Industrial Property __________

Seniors Foundation __________

WHEREAS, the council is authorized to sub-classify assessed property, and to establish different rates of taxation in respect to each sub-class of property, subject to the Municipal Government Act, Chapter M-26, Revised Statues of Alberta, 2000; and

WHEREAS, the assessed value of all property in the Town of New Sampleford as shown on the assessment roll is:

|Residential & Farm land | |

|Non-Residential | |

|Non-Residential Small Business | |

|Linear | |

|Machinery and Equipment | |

|Total Assessment | |

| | |

|Designated Industrial Property | |

NOW THEREFORE under the authority of the Municipal Government Act, the Council of the Town of New Sampleford, in the Province of Alberta, enacts as follows:

1. That the Chief Administrative Officer is hereby authorized to levy the following rates of taxation on the assessed value of all property as shown on the assessment roll of the Town of New Sampleford:

| |Tax Levy |Assessment |Tax Rate |

|General Municipal | | | |

|Residential & Farm land |__________ |__________ |0.000000 |

|Non-Residential, Linear, Machinery & Equipment & Designated Industrial | | | |

|Property |__________ |__________ |0.000000 |

|Non-Residential - Small Business Property |__________ |__________ |0.000000 |

|Totals: |__________ |__________ | |

| | | | |

| | | | |

| | | | |

|Alberta School Foundation Fund | | | |

|Residential & Farm land |__________ |__________ |0.000000 |

|Non-Residential* |__________ |__________ |0.000000 |

|Totals: |__________ |__________ |0.000000 |

|Opted Out School Board | | | |

|Residential & Farm land |__________ |__________ |0.000000 |

|Non-Residential |__________ |__________ |0.000000 |

|Totals: |__________ |__________ |0.000000 |

| | | | |

|Designated Industrial Property |__________ |__________ |0.000000 |

|Seniors Foundation |__________ |__________ |0.000000 |

| | | | |

2. That the minimum amount payable per parcel as property tax for general municipal

purposes shall be ___________.

3. This bylaw comes into force at the beginning of the day that it is passed unless otherwise provided for in the MGA or another enactment or in the bylaw. This bylaw is passed when it receives third reading and it is signed in accordance with S.213 of the MGA.

READ a first time on this ___ day of __________, 20XX.

READ a second time on this ___ day of __________, 20XX.

Given UNAMIMOUS consent to go to third reading on this ______ day of ______, 20XX.

READ a third and final time on this ___ day of __________, 20XX.

Signed this ___ day of __________, 20XX.

____________________________ ____________________________

Chief Elected Official Chief Administrative Officer

*MRASC-Matters Relating to Assessment Sub-classes Regulation AR 202/2017

Legal Notice: The Government of Alberta and the department of Municipal Affairs will not be liable for any damages that result from the use of this bylaw template. While Municipal Affairs attempts to ensure the legal validity of the bylaw template, a municipality should obtain advice from a lawyer, in order to ensure the bylaw is appropriate for its particular circumstances.  The Government of Alberta and the department of Municipal Affairs do not warrant or make any other representations regarding the use, accuracy, applicability, or legal validity of this bylaw template.  This template is not legal advice, and it cannot be used in place of consulting with a lawyer.  If a municipality needs assistance in finding a lawyer, please visit the Law Society of Alberta website.  Should the content of this bylaw template conflict with the requirements of the Municipal Government Act (MGA), RSA 2000, Chapter M-26 or its regulations, the legislation shall prevail.

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TIP: Council must adopt an operating (Sec 242) and a capital budget (Sec 245) or an annual budget (Sec 248.1) for each calendar year.

Tip: Total Municipal Taxes Required = Expenses - Revenue + debt repayments + capital expense + future capital savings

TIP: A municipality may include an allowance for non-collection of taxes. (Sec 359)

TIP: This section is only applicable for municipalities with a separate school board.

Note: DIP includes linear and machinery and equipment assessment and is displayed separately for the purpose of calculating the DIP requisition only.

TIP: A municipality may, by bylaw, establish a small business sub-classification for non-residential assessment. Refer to MRASC* AR 202/2017.

TIP: Machinery and Equipment has a 0% tax rate for the purposes of ASFF and Opted-out School Boards.

TIP: The highest tax rate for non-residential properties must not be higher than 5 times the lowest tax rate for residential properties. (Sec 358.1)

TIP: The provincial assessor will provide you with the tax rate to charge for the DIP requisition if you have DIP properties in your municipality. The DI Requisition Property Tax Rate is set by Ministerial Order and cannot be changed.

TIP: Municipalities are required to set the same local school rates for public (ASFF) and

Separate (Opted Out) school board supporters for each class of property, as per section 164(2)(b) of the School Act.

Tip: The MGA allows for only one minimum tax rate. (Sec.357 ). Revenue generated from the minimum tax should be included in the budget and shown on the property tax bylaw.

Tip: Bylaws must be signed by the chief elected official and a designated officer. (S213.3).

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