Assessment

Community Organization Property Tax Exemption Regulation (COPTER)

All property is subject to local assessment and taxation, however, exemptions can include property owned or used by organizations providing services related to government, education, charity, religion, culture, and historic preservation.

The Municipal Government Act provides some tax exemptions to qualifying properties that reflect social values, accessibility and that benefit the public with their use. Government, churches, hospitals, schools may be eligible for property tax exemption.

Please review the guidelines in “quick links and forms” to determine if your organization qualifies, and then fill out and submit the associated application form to the Town before September 30, 2019.

Property Assessment

The Town of High River Assessment department assesses residential, commercial and industrial properties to determine the estimated market value. This value is then used in the calculation of property taxes.

Assessors conduct property inspections throughout the year. While not all properties are inspected, you may see an assessor in your neighbourhood.

Annual assessment notices are mailed to property owners in Mid-March. By sending property assessment notices in advance of the property tax notices, owners have the opportunity to review their assessments and raise any concerns they may have about their assessed value before taxes are calculated.

Determining Market Value

The Town of High River bases the current year’s property assessment on the real estate market condition as of the July 1 of the previous year.

Assessors evaluate properties based on several variables including:

  • Age
  • Lot & home size
  • Building features & finishes
  • Construction quality
  • Property location

Assessors consider many of the same factors that a homeowner would when they choose to purchase a home.

The purpose of the assessment is not to reflect a single sale price, but to assess all properties at typical market value on the same valuation date.

Key Assessment Dates

Assessment Dates Description
March 15 Assessment notices mailed
March 23 Notice of Assessment/Appeal Period Begins
May 22 60 Day Review Period ends/ Assessment complaint due date
May 27 City Council sets tax rates
May 31 Property tax notices mailed
June 30 Property taxes due
August 30 Supplementary assessments mailed (1st Round)
September 30 Supplementary taxes due (1st Round)
September 30 Supplementary assessments mailed (2nd Round)
October 31 Supplementary taxes due (2nd Round)
October 30 Supplementary assessments mailed (3rd Round)
December 2 Supplementary taxes due (3rd Round)
November 29 Supplementary assessments mailed (4th Round)
December 30 Supplementary taxes due (4th Round)