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

Each year, the City of Lloydminster levies taxes on all property within the City boundaries.  Your annual tax notice is normally mailed in early June and it is payable by July 31.  Penalty is charged on all taxes that remain unpaid on August 1 of the current year.  If taxes remain unpaid on January 1 of the following year, a further penalty in the amount of 10% is added to the account.

The City of Lloydminster uses your tax dollars to offset the costs of operating the City, which include but are not limited to policing, operation of recreation facilities, supply and distribution of potable water, water & sewer treatment facilities, street maintenance, landfill operation, etc.

When do I receive my tax notice?
Tax notices are normally mailed in early June, and taxes are due July 31. The tax notice covers the period January 1 to December 31 of the current year. Taxes are calculated by using your property's annual assessed vaule (as indicated on the assessment notice you receive yearly) and applying the mill-rate that is approved by City Council each year.

If you have a mortgage on your property, and your mortgage company is responsible to pay property taxes on your behalf, the notification of taxes due is sent to the mortgage company.  Once they have paid your property taxes, you will receive a copy of your tax notice, marked "paid by mortgage".

You can NOT appeal your taxes.  The amount of your taxes is based on the assessment multiplied by the mill rate.  The municipal mill rate is established by City Council and the education mill rate is established by the Provinces of Alberta and Saskatchewan.  You may file a complaint regarding your assessment if you feel that the assessed property value, or some other information shown on your assessment notice, is incorrect.

What is a mill rate?
The term "mill rate" can be described as the amount of tax that is paid per $1,000.00 of assessed property value.  The City and school administration use the mill rate to calculate the amount of property tax that is required from each property to raise the revenue necessary to operate the City and schools for the current year.

The mill rate has two components - the municipal portion and the education portion.  The municipal mill rate is established by City Council once the City of Lloydminster budget has been approved for the year.  The provinces of Alberta and Saskatchewan establish uniform mill rates for education and then work together to establish a uniform education mill rate for the City of Lloydminster.  Additional mill rates for special requisitions are approved on a yearly basis.

The mill rate indicates the amount of tax you will pay for every $1,000.00 of assessment placed on your property.

For example - if the mill rate (municipal and school) is 12.5 mills-for every $1,000.00 of assessment you will pay $12.50 of taxes.  Therefore, if you have property assessed @ $100,000 your tax bill would be $1,250.00.

Assessment   X   Mill rate  / 1000   =   Property tax amount

Does everyone pay school tax?
Yes, every residential and non-residential property owner is required to pay education taxes - including people without children in school and senior citizens.  This money is forwarded directly to the Lloydminster Public School Division OR the Lloydminster Catholic School Division to operate our local schools. 

Alberta senior citizens should contact the Alberta Seniors' Benefit program at (780) 427-7876 regarding programs to assist with payment of property taxes.  There are 2 programs available:

• the Education Property Tax Assistance program - provides an annual rebate to senior homeowners who have experienced an increase in the education portion of their property taxes
  

• Alberta Seniors Benefit - the Alberta government provides financial assistance to low-income seniors on a monthly basis - this cash benefit can be used to help with costs of property taxes.

How do I know which school division my taxes go to? 
For individuals, all school tax is directed to the Lloydminster Public School Division unless the individual completes a "School Support Declaration" and submits it to the City of Lloydminster - Tax Department.  Individuals of the Catholic Faith must complete a declaration to direct their school tax to the Lloydminster Catholic School Division. 

Click on the link below to access the required declaration:                     

 OR|

contact City Hall to pick up a Declaration.  Once you have completed a School Support Declaration - it will apply to all property you own within the City of Lloydminster and will remain in force until a new declaration is received by the City of Lloydminster.  If more than one individual owns a property, each individual should complete his/her own declaration and the school tax will be directed as indicated on the Declaration in proportion to his/her ownership of the property.

For a corporation, unless they have filed a Declaration, their school support is considered "non-declared".  A non-declared designation indicates that their school tax is split between the two school divisions in a proportion stipulated by the school divisions yearly.

A school support declaration can be provided to the City of Lloydminster at any time, but it will not become effective until the year following year the declaration was signed.

Should I pay my taxes if I have filed an assessment complaint?
Yes, you must pay your taxes by the deadline to avoid penalty.  If your assessment complaint is successful and your assessment is reduced, thereby reducing your yearly tax amount, a credit will be applied to your tax account.  This credit can then remain on your account to be applied to the following year's taxes OR you may request a refund.

What is a Supplementary Tax Notice?
If a new building is added to your property or an existing building is altered/completed during the calendar year you may receive a Supplementary Tax Notice.  A supplementary tax notice is an addition to the tax notice you received in June.  A supplementary tax notice covers the number of months your new building or addition is considered substantially completed and eligible for taxation.  Normally, you will receive a Supplementary Assessment Notice with your Supplementary Tax Notice. 

Will I get taxed when I purchase a city lot in the current year?
Yes, you will receive a tax notice for the number of months that you owned the lot.  

What if I don't get my tax notice?
You should contact the Tax Department at City Hall if you have not received your tax notice by mid June.  Remember, if you have a mortgage on your property, and the bank/financial institution is responsible to pay the property taxes, you will not receive your tax notice from the City until the bank payment has been received.  Once the payment has been processed to your account, you will receive your tax notice, marked "Paid by Mortgage".

What if I don't pay my taxes?
Taxes are due yearly by July 31.  Beginning August 1, and monthly thereafter, penalty in the amount of 1% is applied to the unpaid current taxes.  Any tax amounts that remain outstanding as of January 1 are assessed an additional penalty of 10%.

If taxes remain unpaid for 2 years, the City of Lloydminster will undertake tax enforcement procedures.  This will result in a lien being registered on the property, and within one year of the lien being registered, further enforcement procedures will be undertaken.  Ultimately, the City will sell the property at public auction, using the proceeds to clear the outstanding tax amounts.