Policy Framework
- Enforce oil and gas property tax collection
- Eliminate Rural Assessment Policy (RAP)
- Reform agricultural land taxation for equity
- Standardize residential rezoning with 4-unit multiplex cap
The NPA's municipal policy framework addresses systemic inequities in Alberta's property tax system that undermine municipal revenue stability and create unfair treatment across property classes and geographic areas.
1. Oil and Gas Property Tax Enforcement
Rural Alberta municipalities face a significant fiscal challenge: over $250 million in unpaid property taxes owed by oil and gas companies. These arrears directly affect municipal capacity to maintain infrastructure and deliver services.
| Policy Objective | Implementation Mechanism |
|---|---|
| Full Tax Collection | Enforce timely payment of all property tax obligations |
| Regulatory Consequences | Link licensing decisions to tax compliance status |
| Transaction Restrictions | Require tax clearance for property transfers and acquisitions |
| Collaborative Solutions | Government, industry, and municipal coordination for systemic resolution |
Ensuring tax accountability maintains fairness while supporting the municipal infrastructure that benefits all residents and industries operating in rural Alberta.
2. Rural Assessment Policy Elimination
The NPA advocates for eliminating the Rural Assessment Policy (RAP) to establish consistent property taxation for primary residences across Alberta. Current policy creates geographic disparities in tax treatment that cannot be justified by differences in service levels or property characteristics.
Rationale for elimination:
- Equal treatment of all Albertans regardless of residential location
- Simplified administration through uniform assessment standards
- Removal of arbitrary benefits unavailable to most property owners
- Enhanced fairness in municipal revenue distribution
3. Agricultural Land Tax Reform
Current policy assesses agricultural land on productive capacity rather than market value, resulting in substantially lower tax contributions relative to property worth. The NPA supports market-value assessment to ensure equitable contribution to municipal services.
Reform principles:
- Consistent valuation methodology across all property classes
- Proportional contribution to municipal services based on property value
- Elimination of preferential treatment for specific land uses
- Transparent, market-based assessment standards
These reforms collectively establish a property tax system grounded in fairness, consistency, and equal treatment—ensuring all Albertans contribute appropriately to the municipal services they utilize.
4. Rezoning and Multiplex Standards
The NPA advocates for standardized municipal zoning that balances housing density with neighborhood stability. Current blanket rezoning policies in some municipalities permit developments that exceed community infrastructure capacity and bypass meaningful public input.
Policy objectives:
- Limit Multiplex Density: Cap the maximum allowable units for multiplex development on single-family or small-scale residential lots at 4 units
- Restore Public Consultation: Require individual public hearings for any residential development exceeding the 4-unit limit
- Prioritize Infrastructure: Ensure density increases are supported by pre-existing utility, parking, and traffic infrastructure
Edmonton Zoning Bylaw 20001
The NPA cites Edmonton's Zoning Bylaw 20001 as an example requiring reform. Under the current bylaw, developers can build 8-plexes on mid-block residential lots without site-specific rezoning or public hearing.
Proposed amendments:
- Unit Reduction: Lower the current "as-of-right" limit from 8 units to a maximum of 4 units
- Mid-Block Restrictions: Target interior lots where 8-unit buildings most significantly impact adjacent single-family homes
- Community Alignment: Bring the bylaw in line with approximately 70% of residents who expressed concern over 8-plex development scale during city-wide consultations