TAMRMS#: B06
12.1
REQUEST FOR DECISION
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Bylaw 18/2026 Property Tax Rate Bylaw
Presented by: Stephen Bannerman, City Assessor/Senior Manager, Financial and Strategic Services
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RECOMMENDED MOTION(S)
recommendation
1. That Bylaw 18/2026, being a bylaw to authorize the rates of property taxation for 2026, be read a first time.
2. That Bylaw 18/2026 be read a second time.
3. That unanimous consent be given for consideration of third reading of Bylaw 18/2026.
4. That Bylaw 18/2026 be read a third and final time.
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SUMMARY
This report:
1. Summarizes the changes in the 2025 taxable assessment base.
2. Sets the municipal property tax rates resulting from the 2026 approved budget including:
a. General Municipal Levy Tax Rates
b. Annexation Lands Tax Rates
3. Sets the education property tax rates required for the 2026 Provincial Education Requisition.
4. Sets the Homeland Housing Foundation tax rates required for the 2026 requisition.
5. Sets the “Designated Industrial Property” tax rate required for the 2026 requisition.
6. Summarizes the impact that 2026 tax levies and requisitions will have on residential and non-residential properties.
7. Provides tax payment information including deadlines and penalty amounts.
BACKGROUND AND DISCUSSION
Please refer to Attachment #2 entitled “Report on 2025 Assessment and 2026 Taxes”.
ALIGNMENT TO COUNCIL DIRECTION OR MANDATORY STATUTORY PROVISION
Municipal Government Act states,
Section 308(1)(1)
“An assessor must annually set a notice of assessment date, which must be nor earlier than January 1 and no later than July 1.”
Section 308(1)(b)
“Each municipality must annually
(b) send the assessment notices to the assessed persons in accordance with the regulations.”
Section 353(1)
“Each council must pass a property tax bylaw annually.”
Section 353(2)
The property tax bylaw authorizes the council to impose a tax in respect of property in the municipality to raise revenue to be used toward the payment of
(a) the expenditures and transfers set out in the budget of the municipality, and
(b) the requisitions.
STAKEHOLDER COMMUNICATIONS OR ENGAGEMENT
Approved tax rates and tax impacts will be communicated to property owners via advertisement through City Lights, website updates, May 5th council presentation, Assessment/Taxation Brochure, and social media. The majority of the communication will proceed upon approval of Bylaw 18/2026.
Administration intends to send combined 2026 Assessment & Taxation Notices to property owners on Friday, May 20, 2026 via Canada Post or viewable within MyCity (the city’s secure on-line portal for those choosing to “opt-in” for electronic notices).
The deadline for property assessment appeals is July 27th, 2026.
IMPACTS OF RECOMMENDATION(S)
Financial:
Passing of this bylaw will provide funding as per the 2026 approved Municipal Operating Budget.
Compliance & Legal:
The Municipal Government Act, pursuant to Part 10, Division 2, requires an annual bylaw to establish property tax rates, against assessed property, to raise sufficient tax revenue to fund municipal services and to provide for various requisitions from outside organizations such as the Alberta School Foundation Fund (ASFF) and Homeland Housing.
Program or Service:
Passing of this bylaw will provide funding for the programs and service levels as approved in the 2026 Municipal Operating Budget.
Organizational:
None at this time.
Risks
The passage of this bylaw is a mandatory statutory requirement.
ALIGNMENT TO PRIORITIES IN COUNCIL’S STRATEGIC PLAN
Not Applicable.
ALIGNMENT TO LEVELS OF SERVICE DELIVERY
N/A
IMPACTS OF ALTERNATIVES CONSIDERED
If Council does not wish to support the recommendation, the following alternatives could be considered:
ALTERNATIVE 1:
A differing general municipal tax split could be implemented by Council. This would alter the tax impacts affecting the municipal portion of property taxes between the residential and non-residential property classes. Such a change may affect the timing of passing of the tax rate bylaw and subsequently the timing of mailout of the Assessment & Tax notices.
Financial:
Further increases or decreases to the proposed tax split would have effects on both residential and non-residential property classes. Setting the tax split is a policy decision by council on how to distribute the tax burden between residential and non-residential properties. C-FS-05 Budget and Taxation Guiding Principles allows annual adjustment to the tax split which may result in higher average municipal tax increases for non-residential property.
Compliance & Legal:
The Municipal Government Act, pursuant to Part 10, Division 2, requires an annual bylaw to establish property tax rates, against assessed property, to raise sufficient tax revenue to fund municipal services and to provide for various requisitions from outside organizations such as the Alberta School Foundation Fund (ASFF) and Homeland Housing.
Program or Service:
A possible change to the tax split is a redistribution of the municipal tax burden between the residential and non-residential assessment classes. Programs and service funding would not be affected.
Organizational:
None at this time.
Risks
The passage of the 2026 Tax Rate Bylaw is a mandatory statutory requirement.
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Report Date: May 5th, 2026
Author(s): Stephen Bannerman
Department: Financial and Strategic Services
Department Director: Anne Victoor
Managing Director: Diane McMordie
Chief Administrative Officer: William Fletcher