TAMRMS#: B06
6.2
REQUEST FOR DECISION
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Bylaw 29/2024 Electronic Transmission of Combined Assessment and Tax Notices
Presented by: Stephen Bannerman, Senior Manager/City Assessor, Financial and Strategic Services
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RECOMMENDED MOTION(S)
recommendation
That Standing Committee of the Whole recommend to Council that Bylaw 29/2024 be given all three readings.
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SUMMARY
At the November 12th Standing Committee of the Whole meeting, administration will provide an introduction and discussion opportunity for City Council to review Bylaw 29/2024 Electronic Transmission of Combined Assessment and Tax Notices.
Bylaw 29/2024 will provide St. Albert property owners the option to receive their Combined Assessment and Tax Notices electronically via the MyCity web portal.
ALIGNMENT TO COUNCIL DIRECTION OR MANDATORY STATUTORY PROVISION
Section 608.1 of the Municipal Government Act requires Council to establish a bylaw for the sending of assessment notices, tax notices, and other documents under Parts 9, 10, or 11 of the Act by electronic means.
BACKGROUND AND DISCUSSION
Historically, the MGA has only permitted the sending of assessment and tax notices by mail, via Canada Post. With the passing of the Red Tape Reduction Act (Bill 4 -2019), the Province of Alberta granted municipalities the ability to send assessment and tax notices via “electronic means”. Electronic means can vary, but typically refer to either sending an electronic document via secure email or allowing electronic retrieval of a document via a secure web portal application.
Each year, the City of St. Albert mails approximately 30,000 property assessment and tax notices. The notice contains details such as property identifiers, assessment information, tax rates, tax calculations, pre-authorized program details, and appeal information.
Electronic Delivery of Assessment Notices
Beginning in spring 2025, following the approval of Bylaw 29/2024, property owners will have the option to receive their assessment notices electronically instead of through traditional mail. By opting in to electronic delivery, property owners will:
• Receive their notice faster and avoid delays associated with mailing through the traditional postal service.
• Reduce paper waste.
• Reduce mailing and printing costs to the city.
• Easily store and access notices: Keeping electronic copies for their records and reducing clutter.
Opt-In for Electronic Notices
Through the City of St. Albert web portal MyCity, property owners will have the option to “opt-in” for electronic delivery of their property assessment notice. This service may be familiar to those already using MyCity for their utility bills. An assessed person will be required to log in with their individual username/password and select the option for Electronic Mailing of Assessment Notices. In the fourth week of May 2025 property owners will receive an email that their combined Assessment and Tax Notice is available for viewing through the portal.
Opting In is voluntary: Property owners may continue to receive paper notices if they prefer. However, the City will encourage St. Albert ratepayers to go paperless as a viable alternative to traditional mail. Should an assessed person wish to return to paper notices, they can update preferences through their online account.
Security
Electronic notices will be available through a secure portal (MyCity) and viewable only to the property owner or assessed person. Confirmation of email address and acceptance of the terms of electronic delivery will be required.
Current Status and Next Steps
Currently, property owners who sign up for MyCity have access to their assessment and tax information, however it is a summary format and does not meet the legislated criteria of a combined Assessment and Tax notice. Notices must be mailed via Canada Post to each ratepayer in May annually.
Updates are currently underway to the City’s tax program software (Tempest) and online portal (MyCity). It is anticipated that they will be completed as of December 31, 2024. At that time staff will begin internal testing of the taxation portal. A release is anticipated to occur after Q1 2025 in preparation for the mailing of assessment and tax notices in May 2025.
STAKEHOLDER COMMUNICATIONS OR ENGAGEMENT
Administration’s initial step in communicating with property owners is the public notice in Citylights and anticipated passing of Bylaw 29/2024 on November 19, 2024.
Further, a communications plan is currently under development for the spring of 2025, culminating in the mailout of Assessment and Tax Notices at the end of May. This plan will include updates on social media, the City of St. Albert website, and print materials.
Currently, there is no change to the availability of assessment and tax data on-line until preliminary testing of the new module is complete in January and February.
Communications to residents and business owners will align with the portal’s update and release, anticipated at the end of Q1 2025.
IMPACTS OF RECOMMENDATION(S)
Financial:
In the 2023 tax year, the City of St. Albert mailed 28,800 combined assessment & tax notices, with an approximate physical cost of mailout of $30,500 ($1.06 per notice inclusive of postage, envelope, notice form).
Based on discussions with municipal comparators who have offered a similar service, “opt-in” participation rates for electronic delivery of assessment and tax notices vary from 8% to 20%. The methodology is relatively new, and higher uptakes will take time.
A potential mailing expense reduction would correspondingly be $1,500 to $6,000 per annum. This would be offset by the one-time costs to purchase, install and modify the Tax e-billing module.
Compliance & Legal:
Section 608.1 of the MGA requires that Council pass a bylaw in order to establish a process for sending assessment notices, tax notices and other notices, documents and information under Part 9, 10, or 11 or the regulations by electronic means.
Program or Service:
None at this time.
Organizational:
None at this time.
Risks
None at this time.
ALIGNMENT TO PRIORITIES IN COUNCIL’S STRATEGIC PLAN
N/A
ALIGNMENT TO SERVICE DELIVERY
N/A
IMPACTS OF ALTERNATIVES CONSIDERED
If Council does not wish to support the recommendation, mailing of Combined Assessment and Tax Notices would continue through Canada Post in May of 2025. No further alternatives were considered at this time.
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Report Date: November 12, 2024
Author(s): Stephen Bannerman
Department: Financial and Strategic Services
Department Director: Anne Victoor
Managing Director: Diane McMordie
Chief Administrative Officer: Bill Fletcher