How it’s calculated
A mill rate is the rate used to determine individual taxes. Specifically, it is a rate per thousand dollars of assessment. For example, a mill rate of 10.75 would result in $10.75 in taxes on $1,000 of assessment.
Mill rates are broken down in various assessment categories. For example, the MD has different mill rates for farmland, residential and nonresidential assessment. Also, there are mill rates for each of the municipal requisitions. These requisition are: provincial education, pincher creek emergency services, and seniors housing.
Different sources of tax revenue
The MD collects tax revenue from a variety of different sources.
- Agricultural – Residential. The tax revenue generated from farm residences.
- Non Agricultural – Residential. The tax revenue generated from all residences that are not agricultural in nature. This includes hamlets, Castle Mountain Resort residences, Beauvais Lake cottages, Castleview Ridge Estates cottages and country residential (small acreage) properties.
- Agricultural – Farmland. The tax revenue generated from all vacant farmland. This includes grazing land, cultivated land, irrigated land and Provincial (Crown) land leased for agricultural purposes.
- Commercial and Industrial. The tax revenue generated from all land and buildings used for retail business activities (commercial), and all land and buildings used in the manufacturing of raw material into goods for resale (industrial).
- Machinery and Equipment. The tax revenue generated from all machinery and equipment used in the production of raw materials into goods for resale except for equipment used in the production of power. Due to provincial legislation machinery and equipment is not subject to school taxes.
- Wind and Water Power Generation. The tax revenue generated from equipment used in the production of electrical power. The wind turbines and the power generating facilities on the Oldman Dam and Waterton Dam make up this category. Due to provincial legislation power generation equipment is not subject to school taxes.
- Railway. The tax revenue generated from the rail lines running through our municipality. They are taxed on the tonnage that travels over the lines during the previous year.
- Power and Pipelines. The tax revenue generated from buried pipelines and overhead power and transmission lines throughout the municipality. This is also commonly referred to as linear assessment.
Education taxes are not subject to control or review by the MD of Pincher Creek. Under provincial legislation the MD is required to administer and collect the education tax on behalf of the price for public and separate school boards.
Every year, after the province has decided the amount of revenue that is required for education purposes, the MD is given a requisition. Then the municipality is required by legislation to collect the revenue required to pay the requisition through the property assessment and tax system.
Your property assessment is used to calculate your share of the revenue required to pay the requisition for the MD. This part of your property tax bill is collected by the MD and then sent to the Alberta Government. It is not additional revenue for the MD.
All property owners, except property categorized under Machinery and Equipment and Wind and Water Power Generation, are required to pay education taxes including those without children in school and senior citizens.
For more information please visit: http://www.municipalaffairs.alberta.ca/education-property-tax-facts-and-information
What do you get for your taxes
Both Administration staff and Council are often asked by tax payers what they receive for their tax dollars. Below is a list, broken out by municipal department, of examples of services and programs that are solely funded by tax revenue.
- Emergency Services (Fire Protection)
- Emergency Management
- Planning and Development Services
- Elected Council & Appointed Boards
Agriculture & Environmental Services
- Weed and Pest Control Programs
- Dead Stock Removal Program
- Water Storage (Dams)
- Community RCMP Officer
- Animal Control and Facilities
- Seniors Housing Funding
- Local Recycle Depot Funding Support
- Family & Community Support Services Funding
- Use of Library System
- Use of Town’s Recreation Facilities
- Not For Profit Organization Funding
- Roadside Grass Mowing Program
- Summer Road Graveling Program
- Road Maintenance (Washouts, Pot Holes, Etc.)
- Park and Green Space Maintenance
- Dust Control Program
- Bridge/Culvert Inspection Program
- Water Treatment and Distribution
- Snow Plowing Program
- Waste Disposal and Removal
If your mailing address has changed, please ensure to make the necessary changes at Land Titles. MD policy states that the address that is filed with Land Titles is the address that is used for all mailings. MD staff cannot make these changes on your behalf, please fill out this form and send it to Land Titles.
Tax Installment Payment Plan
The TIPP program offers MD taxpayers the option of making manageable monthly payments to pay their annual property taxes. The 12 installments are automatically withdrawn from your bank account on the 5th of each month. The payments are adjusted in July of each year to account for the change in property tax owing after the issuance of the current year tax notice. Accounts that are signed up for the program are exempt from all payment penalties.
In order to sign up for the program, your account must be paid in full. Application forms can be found at the Administration Building or click here.