TAMRMS#: B06
8.2
REQUEST FOR DECISION
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Property Tax Relief Requests
Presented by: Shane Crooks, Acting City Assessor, Stephen Bannerman, AMAA, Janice Wetzstein, Taxation Coordinator, Financial and Strategic Services
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RECOMMENDED MOTION(S)
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That Council move in camera pursuant to section 20(1) of the Access to Information Act to consider outstanding 2026 requests for property tax relief.
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PURPOSE OF REPORT
To present for Council’s consideration the outstanding 2026 requests for property tax relief. Section 203(2) of the Municipal Government Act provides that a Council may not delegate its powers under section 347 of the Municipal Government Act regarding property tax relief to any person or council committee.
SUMMARY
The Taxation Department has many requests for tax relief each year primarily due to the imposition of tax penalties for late payment. In considering such requests, the City of St. Albert must balance understanding for individual circumstances with the principles of fairness and equity to all taxpayers. Decisions are therefore guided by consistency, transparency, and the broader public interest.
The department itself may only cancel or reduce tax penalties if the City has administratively made an error, omission, or misrepresentation. Administration may only adjust for the current year and has no ability to “go back” to prior years.
Section 203 of the Municipal Government Act prohibits Council from delegating its power with respect to taxes under section 347. Thus, only Council has the ability to provide leniency, in instances where the City has not erred.
ALIGNMENT TO COUNCIL DIRECTION OR MANDATORY STATUTORY PROVISION
Per Section 347(1) of the Municipal Government Act, requests for property tax reductions, cancellations, refunds, or deferrals must be referred to Council.
BACKGROUND AND DISCUSSION
Council must exercise its discretion in an equitable and transparent manner, as any cancellation, reducti...
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