City of Lloydminster -  Assessment Information for 2010
  4420-50 Avenue, Lloydminster, AB.    T9V 0W2 
  Telephone (780) 875-6184     Fax (780) 871-8345                                                              

Each year, you will receive an Assessment Notice.  Your assessment is the value that is placed on your property for taxation purposes.  On the front of the assessment notice, you will find an estimate of the upcoming year's taxes, based on the new assessment and an estimated mill rate. 

You receive your assessment notice before receiving your tax notice to allow time to address assessment complaints prior to the tax notice being issued.  By reviewing your assessment notice before we prepare your tax notice, there is an opportunity to correct any assessment error prior to the current year's taxes being levied.

What is an assessment?
An assessment is the value placed on your property for taxation purposes.   It reflects the market value of your property based on "Valuation Day" which is always July 1 of the previous year and the physical characteristics of your property as of December 31 of the previous year.  The City of Lloydminster uses the assessment to calculate your share of property taxes.  

Most residential property is assessed based on market value, while commercial/industrial property is assessed using the income method.  Agricultural land is assessed using regulated rates.

For residential property, the assessment on your property is not current market value, however, for most residential property it is close to average market values for the neighborhood or City.  Under the Alberta system - all property is taxed on 100% of the total assessment. 

How often is my property assessed?
Property assessments are updated annually.  This does not mean that each property will be physically inspected each year - rather, the assessment will be updated using data that is on file and/or collected during the year. Approximately 20% of the property in the City of Lloydminster is physically inspected each year.

Why is my assessment so important?
Your assessment plays a vital role in determining the amount of tax you pay.  It is very important to ensure that your assessment correctly reflects the physical characteristics of your property.  The assessors use property detail and sales data information to determine your assessment.  Your assessment is used to calculate the amount of property tax you will pay, therefore, if the assessment information is incorrect, your property tax amount will be affected

What is Market Value Assessment?
Market Value Assessment is the method used under the Alberta Assessment System to prepare assessments.  It is the amount that a property might be expected to sell for if it is sold on the open market by a willing seller to a willing buyer.  Market value assessment is not necessarily the actual purchase price of the property, but is meant to reflect the market value of the property as of July 1 of the previous year.

Factors that are considered by the assessors include: property location, lot size, building size, age and condition of the buildings on the property, selling prices of similar type properties in similar areas or neighborhoods. Professional assessors consider the physical characteristics of a property, study sales of similar types of property, and develop assessments based on these factors.

Why did my assessment change again this year?
In 2005, the City of Lloydminster moved to the Alberta Assessment system.  This system allows for assessments to be updated on a yearly basis. The assessors do not physically inspect each property yearly, rather they use mass appraisal to update the assessments based on property characteristics that are on file, and sales data that is collected throughout the year.  This yearly re-calculation of assessment values provides property owners with a better understanding of their property assessment and how it relates to the ever-changing real estate market.

What do I do if I think my assessment is incorrect?
Compare your assessment to similar properties in your neighborhood, then consider whether you have any special features that would affect the value of your property - an oversize garage, a swimming pool, the location of your property, the size of your house. Keep in mind that the Valuation Day is July 1 of the previous year - therefore, your assessment should reflect market value as of that date - not the current market value.  If you have questions regarding your assessment, it is advisable to contact our contract assessors, Compass Assessment Consultants, at 1-800-251-9711 or (780) 469-5552 OR the Tax Department at City Hall at (780) 875-6184, ext. 2124.  It is recommended that you discuss your assessment with the assessors BEFORE filing an assessment complaint.  After speaking with the assessors, if you still feel your assessment is incorrect, then you may file an assessment complaint. 

How do I file an assessment complaint?
If, after discussing your assessment with the assessor, you still feel there is an error in your assessment you may file an assessment complaint. The City of LLoydminster utilizes the Alberta Assessment System and as well follows the Alberta system of processing assessment complaints.  The legislation regarding the processing of assessment complaints has changed for 2010.  The Alberta government has established a standard form to be used when filing your complaint.  As well, if you are using an agent, you must complete and submit the Agent Authorization form.  The complaint, agent authorization form (if applicable) and the filing fee (if applicable) must be filed together by the date indicated on the assessment notice.

All forms that you may require to file your complaint are available at City Hall
OR
 online at http://www.lloydminster.ca/assess.html. 

• 2010 Assessment Complaint Form  This form can be filled completed online, saved to your computer and/or printed - then submitted to the Assessment Review Board Clerk

• 2010 Assessment Complaint Form (pdf)  Print this form, complete and submit to the Assessment Review Board Clerk

• 2010 Assessment Complaint Agent Authorization (pdf)  Print this form  complete, and submit with your Assessment Complaint if it is required.

It is not permissible to complain simply on the basis that an assessment is too high.  You must provide the specific grounds on which it is alleged that an error exists. You may file a complaint regarding any of the following:

If you wish, you may have an agent act on your behalf - if the agent files the complaint on your behalf for a fee or a potential fee, the Assessment Complaint MUST BE accompanied by the Agent Authorization form that YOU have completed and signed.

When you are appealing a non-residential assessment, there is a fee to file the complaint, and the fee must be submitted with the complaint to the Assessment Review Board Secretary.  Cheques can be made payable to the City of Lloydminster. The filing fee will be refunded if the Assessment Review Board makes a decision in your favour OR the assessment is reduced by the assessor as part of an agreement with you.

• Non residential property with an assessment of less than $1,000,000  - filing fee of $100.00
  

• Non residential property with an assessment of greater than $1,000,000 - filing fee of $200.00

A valid complaint must include the following:

It is important to complete all fields on the complaint form that are relevant to your property and your complaint.  Refer to the back of the complaint form for additional information.  Please note, complaints with an incomplete form, complaints submitted after the deadline, or complaints submitted without the filing fee, are invalid. 

Legislation dictates that an assessment review board must NOT hear any matter in support of an issue that was not identified on the complaint form.

Where do I send my complaint?
All complaints should be forwarded to:

What happens after I file a complaint?

The new legislation requires the establishment of two different Assessment Review Boards. A Local Assessment Reivew Board (LARB) is established to hear complaints with regard to farmland and residential property with three dwelling units or less. A Combined Assessment Review Board (CARB) is established to hear complaints with regard to residential property of four or more dwelling units and all commercial/industrial property.  Both boards have a total of 3 members.  The LARB is comprised of 3 members appointed by City Council, the CARB is comprised of 2 members appointed by City Council and 1 member appointed by Alberta Municipal Affairs.  All members of an Assessment Review Board are required to take specific training to be qualified to act as a member of the Board. The new legislation is designed for the complaints to be dealt with by either one of these two Boards; a decision from either of these two Boards must be appealed to the Court of Queens Bench.  There is no longer the option to advance an appeal to the Municipal Government Board.

The Clerk of the Assessment Review Board will forward the complaint to the City of Lloydminster, the contract assessor and Alberta Municipal Affiars (if the complaint will be heard by the CARB).  The assessor will review your comments and may contact you to discuss your concerns and/or arrange to reinspect your property.

The Clerk of the Assessment Review Board will mail a Notice of Hearing to the complainant and the assessor at least 35 days prior to your scheduled hearing if your complaint is in regard to farmland or residential property (3 or fewer dwelling units) and will be heard by a three member LARB. If your complaint is in regard to a non-assessment matter for farmland or residential property (3 or fewer dwelling units) and will be heard by a one member LARB, you will receive the Notice of Hearing 15 days prior to the Hearing.

If your complaint is with regard to residential property (4 or more dwelling units) or commercial/industrial property and will be heard by a three member CARB, you will receive your Notice of Hearing at least 70 days in advance of the Hearing. If your complaint is in regard to a non-assessment matter for residential property (4 or more dwelling units) or commercial/industrial property and will be heard by a one member CARB, you will receive the Notice of Hearing 15 days prior to the Hearing.

Please read your Notice of Hearing carefully - it contains important information regarding your hearing.

Disclosure of Supporting Documentation/Evidence

Prior to your scheduled Hearing, the documentation/evidence that you intend to use at the Hearing must be exchanged, in its entirety, between the complainant and the respondent (city contract assessor).  This process is referred to as "disclosure".  This will help to ensure that the Hearing will proceed without unnecessary delays.  It also provides an additional opportunity for the complainant and the respondent to resolve the issues regarding the complaint prior to the Hearing.

The new legislation outlines procedures that apply for all assessment complaints.  The Notice of Hearing will identify which board will hear your complaint - the Local Assessment Review Board (LARB) or the Combined Assessment Review Board (CARB).  A three member LARB or CARB will hear any complaints that are related to an assessment value.  A one member LARB or CARB will hear complaints with regard to non-assessment issues or administrative/procedural issues.

If your complaint is about farmland/residential property (3 dwelling units or less) and will be heard by a three member LARB you must:

1. at least 21 days BEFORE the Hearing:

   • submit all documentary evidence, a summary of testimonal evidence, signed witness reports (for any person wishing to speak at the hearing) and any written material that the complainant intends to present to the Hearing in sufficient detail to allow the respondent to respond to or rebut at the Hearing, AND
     
   • Provide an estimate of time that you will require to present your case

2. at least 3 days BEFORE the Hearing, submit any documentary evidence, testimonal evidence, signed witness reports or written material that the complainant intends to use in rebuttal to the respondent's disclosure in sufficient detail to allow the respondent to respond to or rebut at the Hearing.

If your complaint is about farmland/residential property (3 dwelling units or less) and regarding a non-assessment matter on the assessment notice, and will be heard by a one member LARB, you must:

1. at least 7 days BEFORE the Hearing:

   • submit all documentary evidence, a summary of testimonal evidence, signed witness reports (for any person wishing to speak at the hearing) and any written material that the complainant intends to present to the Hearing in sufficient detail to allow the respondent to respond to or rebut at the Hearing, AND
     
   • Provide an estimate of time that you will require to present your case.

If your complaint is about residential property (4 dwelling units or less) or commercial/industrial property and will be heard by a three member CARB you must:

1. at least 42 days BEFORE the hearing:

   • submit all documentary evidence, a summary of testimonal evidence, signed witness reports (for any person wishing to speak at the hearing) and any written material that the complainant intends to present to the Hearing in sufficient detail to allow the respondent to respond to or rebut at the Hearing, AND
     
   • Provide an estimate of time that you will require to present your case.

2. at least 7 days BEFORE the Hearing, submit any documentary evidence, testimonal evidence, signed witness reports or written material that the complainant intends to use in rebuttal to the respondent's disclosure in sufficient detail to allow the respondent to respond to or rebut at the Hearing.

If your complaint is about residential property (4 dwelling units or less) or commercial/industrial property and regarding a non-assessment matter on the assessment notice, and will be heard by a one member CARB, you must:

1. at least 7 days BEFORE the hearing:

   • submit all documentary evidence, a summary of testimonal evidence, signed witness reports (for any person wishing to speak at the hearing) and any written material that the complainant intends to present to the Hearing in sufficient detail to allow the respondent to respond to or rebut at the Hearing, AND
     
   • Provide an estimate of time that you will require to present your case.

Preparing for your Hearing
Your goal at the Assessment Review Board Hearing is to offer proof that your assessment is not fair and equitable.  You should have documentation that would indicate what your property would sell for on the market, or why your assessment is not a fair estimate of value when compared to similar properties in your neighbourhood.  Remember, the assessment is NOT based current market value - it is based on sales that occurred up to July 1 of the previous year, between a willing seller and a willing buyer.  Similar properties rarely sell for exactly the same amount, but sale prices for similar types of property should fall within a range of prices.  The assessment of your property should fall within that range.  The city assessment contractor can provide a list of sales that were used when determining the assessment of your property.

You need to ensure that you are using similar properties as comparables, and that your assessment differs significantly from these comparables.  Following are some suggestions that may help you prepare your case:

• appraisals or assessments from your property OR similar properties within your neighborhood;
  

• estimates of costs of repairs if your property requires significant repairs, keeping in mind that general maintenance does not normally affect your property assessment;
  
• sales data for property similar to yours that sold close to July 1 of the previous year;
  
• compare the physical characteristics of your property to similar properties in the neighborhood - finished/unfinished basement, attached/detached garage, swimming pool;
  
• photographs of your property and the comparables may be helpful visual aids;
  
• maps may be helpful to locate your property and your comparables;
  
• you may use an agent to prepare and present your case, but keep in mind that you must complete and submit the Agent Authorization form if the agent is working for a fee or a potential fee;
  
• you may bring a witness to the hearing;
  
• Remember, the Assessment Review Board Hearing is a public hearing and there may be people in the room that are not part of the process

Please Note: information that has not been disclosed prior to the hearing will not be heard by the Assessment Review Board.

What to expect at your Hearing

1. The Hearing is called to order.
   

2.  Introductions of the Board, complainant, respondent and other persons in the room.
   
3. Opening comments from the Board Chairman.
   
4. Complaint is read, restate matters to be decided, as stated from the complaint.
   
5. Documents disclosed (filed before the hearing) are reviewed and may be marked as evidence
   
6. Complainant presents his case.  Board members or the assessor may ask you questions.
   
7. The respondent (assessor) presents his case.  You or the board members may ask questions.
   
8. You may offer further evidence regarding the assessor's case.
   
9. You summarzie your case.
   
10. The assessor will summarize his case.
    
11. The Board will pose any final questions.
    
12. The Chair will thank everyone for their participation, confirm the issues that the Board will be deciding using the documents and arguments presented.
    
13. The Chair will advise how and when the decision will be sent to you.  Legislation states that the decision must be in writing and sent within 30 days of the Hearing.
    
14. The Chair will declare that the Hearing is closed.

If you have any questions after the Hearing is closed, you should contact the Clerk of the Assessment Review Board, NOT the Board members.

Do I have to personally attend the Hearing?
Attendance is not mandatory.  If you choose not to attend your hearing, your submission will be presented to the Board on your behalf.  It is important to ensure that your written submission is clear and fully states your reasons for disputing your assessment.  If the details of your submission are clear, the Board will continue to hear the respondents case and will render their decision based on the information provided.  It is also allowable to have someone attend on your behalf, however, if it is an agent, you must ensure that the Agent Authorization form was submitted with the complaint.

Assessment Review Board decisions
The assessment review board may make any of the following decisions:

If you believe that the Assessment Review Board made an error in their decision, you may appeal to the Court of Queen's Bench of Alberta within 30 days of receiving the written decision of the Board.  Note: you cannot appeal the decision of an Assessment Review Board simply because you do not agree with the decision. An appeal can only be made if you believe that the Board made an error on a question of law or jurisdiction.

What if I do not want to proceed with my complaint after it has been filed?
You can withdraw your complaint in writing (mail, fax, or email) prior to the Assessment Review Board Hearing.  Your cooperation with giving as much notice as possible is appreciated - this will allow us to avoid delays and interruptions with the Hearing Process.

What if my complaint issues are resolved before the Hearing?
If you and the assessor reach an agreement regarding your assessment, please notify the Assessment Review Board Clerk as quickly as possible of your intention to withdraw your complaint.

Withdrawal of Assessment Complaint (pdf)

If you have any questions regarding your assessment, or the process of filing a complaint, do not hesitate to contact the Tax Department at City Hall at 780 875-6184, ext. 2124.

Open House dates for 2010
We will be holding an assessment open house with representatives from our contract assessment company, Compass Assessment Consultants Inc. available to discuss individual assessments with property owners.  We encourage property owners to take this opportunity to speak to the assessor regarding their assessment.  You may make an appointment by contacting the Tax Department at City Hall at 875-6184, ext. 2124.  You are also invited to "walk in" to the open house, however, those with an appointment will be given priority.  The Open House will be held on - to be announced.

Please contact the Tax Department at City Hall at 875-6184, ext. 2124 if you have further questions and require more information.