TAMRMS#: B05
6.9
title
2026 Property Tax Penalty Revenue
Notice given by: Councillor Hughes
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BUDGET POSTPONED MOTION:
recommendation
That the budget for the 2026 property tax penalty revenue is increased by $30,000 to $1,250,000 and the 2026 tax base is reduced accordingly.
body
Administration's Understanding of the Intent of the Motion:
That administration increases the 2026 property tax penalty revenue by $30,000 to $1,250,000 and reduce the 2026 tax base accordingly.
SUMMARY
This agenda report responds to the Budget Postponed Motion directing Administration to increase the property tax penalty revenue by $30,000 to $1,250,000 and reduce the 2026 tax base accordingly.
ALIGNMENT TO COUNCIL DIRECTION OR MANDATORY STATUTORY PROVISION
The authority to impose tax penalties is granted under Part 10, Sections 344 and 345 of the Municipal Government Act (MGA).
Within the City of St. Albert, penalties for the non-payment of property taxes are established under Bylaw 38/2019 - Property Tax Penalty Bylaw.
BACKGROUND AND DISCUSSION
The Proposed 2026 budget includes tax penalty revenue of $1,220,000. However, as of November 6, 2025, the penalty revenue is estimated to be $1,399,993 resulting in a five year average of $1,246,281.
Based on the inclusion of the 2025 actual penalty data, there is support for a revision to the 2026 budget. If this new data is not included in the 2026 budget, it would later be brought forward by Financial and Strategic Services as a budget adjustment in Q2 2026.
STAKEHOLDER COMMUNICATIONS OR ENGAGEMENT
N/A
IMPACTS OF RECOMMENDATION(S)
Financial:
If approved, $30,000 will be added to the 2026 property tax penalty revenue which will result in a corresponding reduction to the 2026 tax levy.
Compliance & Legal:
None at this time
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
Not Applicable
ALIGNMENT TO LEVELS OF...
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