Non Partisan Association

Alberta's property tax system contains structural inequities that result in differential treatment based on property location and land use classification. The NPA advocates for comprehensive reform to establish consistent, fair taxation across all property types.

Rural Assessment Policy Elimination

The Rural Assessment Policy (RAP) creates disparities in how residential properties are assessed and taxed based on geographic location. The NPA supports eliminating RAP to establish uniform treatment for all primary residences.

Current System	Proposed Reform
Differential assessment by location	Uniform assessment standards province-wide
Benefits limited to specific areas	Equal treatment for all residential property
Complex administration	Simplified, transparent system
Geographic inequity	Consistent obligations regardless of location

Agricultural Land Assessment Reform

Current policy assesses agricultural land on productive capacity—the land's ability to support crop or livestock production—rather than its actual market value. This methodology results in assessed values substantially below market value, reducing proportional tax contribution.

Assessment Methodology Comparison

• Current (Productive Capacity): Assessment based on agricultural output potential, typically yielding values far below market
• Proposed (Market Value): Assessment based on actual property value, consistent with other property classes

Equity Rationale

Market-value assessment ensures property tax contributions reflect actual property worth:

• Proportional Contribution: Tax obligations align with property value held
• Service Equity: Municipal services benefit all property owners; contributions should be proportional
• System Consistency: Uniform methodology across all property types
• Administrative Simplicity: Single valuation standard reduces complexity

Guiding Principles

The NPA's property tax reform agenda reflects fundamental principles of fair taxation:

• Equal Treatment: All Albertans subject to consistent assessment and taxation standards
• Transparency: Clear, understandable methodology applied uniformly
• Proportionality: Contributions reflect property value and benefit from municipal services
• No Preferential Treatment: Elimination of special provisions for specific property classes or locations

These reforms would establish a property tax system grounded in fairness—where all Albertans contribute equitably to the municipal services that benefit their communities.