The Town of Trochu Property Tax Notices are mailed out with a combined Assessment Notice. The Mill Rates for both Commercial and Residential Properties are set by Council. The Penalty Rates and dates on which penalties are applied are set by Council.
Pursuant to Section 311 of the Municipal Government Act 2000, R.S.A., Chapter M-26 and any amendments thereto, the 2014 combined Assessment and Tax Notices for the Town of Trochu were mailed May 20, 2016 to all assessed property owners. Town of Trochu property owners are deemed to have received their Assessment and Tax Notices as a result of this publication.
Please review the property assessment notice carefully. You may contact the Town at 403-442-3085 or Wild Rose Assessment Services at 403-343-3357 to obtain further information on your property. The assessment roll is open year round for information on comparable properties. This information can be viewed at the Town Office, 416 Arena Avenue during regular office hours.
Please be advised that Credit Cards may not be used for payment of Taxes.
If you or your agent desire to object to your or any other assessment, you or your agent must complete and file an Assessment Review Board Complaint and Agent Review Board Complaint Form (if an agent is being used) with the:
Assessment Review Board Clerk
Town of Trochu
Trochu, AB T0M 2C0
Complaints must be received by the Assessment Review Board Clerk by the appeal date July 18, 2016 and paying the applicable fee:
- Residential – $25.00
- Commercial – $25.00
Reminder to all residents currently using the TIPP Program – the 2016 Tax Notices will be going out mid June so if you require assistance with payment amounts for the remainder of 2016 please call the office.
Monthly installments may be made on Town of Trochu Tax Accounts. However, all accounts must be paid in full by December 31st of the current year in order to avoid penalties. This means that you may choose to carry a credit balance on your Tax Account for the first half of the year in order to decrease the amount of payments required in the months following the mailing of Tax Notices.
NOTICE OF INFORMATION REGARDING THE TAX ARREARS RECOVERY PROCESS
In accordance with the Municipal Government Act of Alberta, the Town of Trochu is preparing to start the Yearly Tax Recovery Process in early 2015 and would like to inform residents of the procedures.
When are Taxes in Arrears?
Section 326(c) of the MGA defines “tax arrears” as “taxes that remain unpaid after December 31 of the year in which they are imposed.” Again, taxes are in arrears only if they are unpaid as of January 1 of the year following the year in which they are imposed.
Prior to developing the tax arrears list, a municipality may consider sending a letter to each affected property owner advising them that the property is going to have a tax notification placed on it and that this can be avoided by paying the outstanding amount.
Understanding the Tax Recovery Process
Municipalities rely on the collection of property taxes to provide services, to make improvements to their infrastructure and to meet their financial obligations. The Provincial Government recognizes municipalities’ reliance on property tax revenue, so to ensure that everyone who is required to pay municipal taxes does so, legislation has been passed that ensures the municipality can collect the taxes that are due.
Regardless of which process is used, it is important to understand that the tax recovery process is not simply an exercise in filling out forms, sending letters and holding auctions. Rather, the tax recovery process is an important means through which a municipality maintains its fiscal health. Similarly, it is important to recognize that the purpose of the tax recovery process is to provide a means through which the municipality receives the taxes to which it is entitled. The tax recovery process is not intended as a means by which municipalities acquire land or other property.
- The tax recovery process begins with the preparation of a tax arrears list. Each year a municipality must, not later than March 31, prepare a list of all parcels of land that are more than one year in arrears.
- Two sealed copies must be forwarded to the Registrar at the Land Titles Office no later than March 31 each year.
- A copy of the arrears list must then be posted in a place in the municipal office that is accessible to the general public during regular business hours.
- The municipality must also notify the persons who are liable to pay the tax arrears that a tax arrears list has been prepared and sent to the Registrar.
- Once the tax recovery notification has been endorsed on the Certificate of Title for a parcel of land, the person who is liable to pay the taxes must not remove any improvements for which taxes can be levied and for which that person is responsible (section 414) without the approval of the municipality.
- Once the Registrar has endorsed the tax recovery notification he or she must, not later than August 1, send a notice to the owner of the parcel of land, to any person who has an interest registered against the parcel, and to each owner of an encumbrance as shown on the Certificate of Title. The notice must state that if the tax arrears are not paid by March 31 of the following year, the municipality will offer the parcel for sale at public auction, and the municipality may become the owner of the parcel if it is not sold at public auction.
- Unless an agreement for the payment of tax arrears is reached between the municipality and the landowner, the municipality must offer for sale at a public auction any land shown on its tax arrears list. Properties that are offered for sale are those properties that received notification from the Registrar by August 1 of the previous year.
- When the municipality receives payment of the tax arrears (and related costs, such as administrative cost, interest, or any other charges related to the parcel), the designated officer completes the “Discharge of Tax Recovery Notification” form and sends it to the appropriate Land Titles Office.