Taxation

Property taxes provide the primary source of revenue and enable the KID to provide municipal services.

Assessment

The amount of tax paid on a property is the result of applying the tax rate to the assessment. Assessment involves assigning a value to private property, including land, buildings, and other improvements on the land. For most types of property, these assessments are set at market value. An exception is the assessed value of linear property such as pipelines, which is calculated by Alberta Municipal Affairs Assessment Services Branch. The assessed value multiplied by the current tax rate determines the amount of taxes a person pays. Tax rates are set by the Minister based on the recommendations of KID Council and Administration as well as procedures set out in the Municipal Government Act.

The position of Assessor is established by KID Order 7 dated Feb 4, 2003. The Designated Assessor is Ed Muchowski of Regional Assessment Management and Consulting Ltd.

Tax Assessments

Tax assessment notices are issued annually in mid-summer. Ratepayers can also obtain their assessments through the KID municipal office at 403-591-7774. The current tax roll is also available here in PDF format.

Appeals

Ratepayers may appeal assessments that they consider to be inappropriate or unfair. Instructions on how to do this are provided on the tax assessment notice (please see example). Appeals are considered by the Assessment Review Board, a body usually made up of Council members that can ask the assessor to revise assessments. The Board cannot, however, set or change the tax rates themselves. Individuals that are not satisfied with the decision of the Assessment Review Board can appeal further to the Municipal Government Board. Decisions by this body are final.