Taxes and Utilities

Taxes

Property taxes and assessment

The Finance Department is responsible for administering and maintaining property tax and assessment information, including the issuance of tax certificates. Annually, City Council approves the City of Spruce Grove's operating and capital budgets. From the approved budget, the City establishes a tax rate (mill rate) to be applied to property assessments.

Tax facts

Personal property taxes are calculated in two steps. First, the City Assessor prepares an assessment of your individual property. Second, the City sets tax rates for classes of properties such as residential and non-residential property. Property taxes are calculated on the prior year's assessment.

The annual assessment role is prepared by the City Assessor, audited by the Province and subject to change by the Assessment Review Board through the appeal process. Tax notices issued in 2010 are based on the previous year's assessment as set in the 2009 assessment role.

The 2009 assessment role shows that the overall market value change from 2008 decreased $254 million (7.5%) ($254 million divided by $3.4 billion total assessment). Please note that the 7.5% decrease is an average; the assessment role includes 20 different assessment categories with varying market value changes ranging from 4.5% increase to a 23.2% decrease.

In the majority of previous years overall assessed values increased; in 2009 assessed values decreased. To cancel out the impact of the 7.5% market value decrease, a corresponding 7.5% increase was made to the tax rates. The resulting 2010 tax rates were then increased by 3.9%.

Properties that experienced a decrease in value of 7.5% would see an increase in municipal taxes of 3.9%. Properties that experienced a decrease in value less than 7.5% would experience a higher increase in taxes.

Utilities

The Finance Department also deals with establishing and maintaining utility accounts, and processing utility bills. The City of Spruce Grove is responsible for the provision of water and waste management services to its residents, and is committed to delivering sustainable services.