2026 Property Tax and Supplementary Property Tax Bylaw No. 1100-26 — full text

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Bylaw 1100-26 Page 1 BYLAW 1100-26 City of Beaumont 2026 Property Tax & Supplementary Property Tax Bylaw A BYLAW TO AUTHORIZE SEVERAL RATES OF TAXATION TO BE IMPOSED FOR THE 2026 TAXATION YEAR Pursuant to Part 9 and Part 10 the Municipal Government Act, RSA 2000, c M-26, a Council shall pass a property tax bylaw annually to levy taxes on the assessed value of all property, including any supplementary assessment, at tax rates sufficient to meet estimated expenditures and requisitions; The Act further authorizes Council to classify assessed property, and to establish different rates of taxation in respect to each class of property; The estimated tax levy for municipal requirements for the City for the year 2026 totals $34,938,827; The revenue requirements for requisitions collected by the City from other authorities are: Alberta School Foundation Fund Residential & Farmland $ 11,156,915 Non-Residential 1,351,590 12,508,505 Opted Out School Boards Residential & Farmland 439,060 Non-Residential 626 439,686 Total School Requisitions 12,948,190 Leduc Regional Housing Foundation Annual Requisition 516,539 Total LRHF Requisition 516,539 Designated Industrial Property Tax 2,118 Total Requisitions $13,466,847 The assessed value of all taxable property in the City, as shown on the assessment roll, is $5,023,776,400 prior to 2026 adjustments made in accordance with the Act; and The City annexed land from Leduc County by Order in Council 302/2016, which stipulated that for taxation purposes in 2017 and subsequent years to 2067, the annexed land and the assessable improvements to it must be assessed by the City on a market value basis but will be taxed as per the Order-in-Council. Bylaw 1100-26 Page 2 THEREFORE Council enacts as follows: PART I - DEFINITIONS Definitions 1. In this bylaw: (a) "Act" means the Municipal Government Act, RSA 2000, c M-26; and (b) "Chief Administrative Officer" means the chief administrative officer of the City or delegate; (c) "City" means the municipal corporation of The City of Beaumont; PART II - APPLICATION Applicability 2. The Chief Administrative Officer is hereby authorized to levy on the assessed value of all property as shown on the assessment roll and classified according to this bylaw, a tax at the tax rates set forth in Schedule A of this bylaw, and against the assessed value of property for which a supplementary assessment has been prepared. PART III - TRANSITIONAL Repeal 3. Bylaw 1081-25 2025 Property Tax & Supplementary Property Tax Bylaw is repealed. FIRST READING: April 28, 2026 SECOND READING: April 28, 2026 THIRD READING: April 28, 2026 SIGNED THIS 28 day of April 2026. Lisa Vanderkwaak MAYOR Chelaine Winter CLERK Schedule A 2026 Tax Rates Assessment ($) Tax Rate (in mills) Tax Levy** ($) Municipal Taxes Residential & Farmland Residential & Farmland 4,655,001,070 6.759143 $ 31,463,818 Residential - Annexed from Leduc County* 20,850,200 3.029400 63,164 Farmland - Annexed from Leduc County* 669,350 6.759143 4,524 Budget for Supplemental Taxes & Adjustments 120,800 Total Residential & Farmland*** 4,676,520,620 31,652,306 Non-Residential Non-Residential 345,538,230 9.462800 3,269,759 Non-Residential - Annexed from Leduc County* 2,440,790 6.867500 16,762 Total Non-Residential 347,979,020 3,286,521 Total Municipal Tax Levy*** 34,938,827 Requisition Taxes School Authorities - Residential & Farmland 4,676,520,620 2.479616 11,595,974 School Authorities - Non-Residential 347,255,780 3.894005 1,352,216 Leduc Regional Housing Foundation 5,023,776,400 0.102819 516,539 Designated Industrial Property 29,097,740 0.072800 2,118 Budget for Supplemental Taxes 44,800 Total Requisition Tax Levy 13,511,647 Total Property Tax Levy*** $ 48,450,474 *Properties annexed from Leduc County will use the lesser of Leduc County's approved municipal tax rate for 2026 and the City of Beaumont's approved municipal tax rate for 2026. For requisition taxes, annexed properties will use the City of Beaumont's 2026 requisition tax rates ** Tax Levy is calculated as follows: Assessed Value ($) X Tax Rate (in mills) = Tax Levy ($) 1,000 ***Totals may not add due to rounding Schedule B Tax Rates by Class Municipal School Authorities Leduc Reg. Housing Foundation Designated Industrial Property Total Tax Rate (in mills) City of Beaumont Residential & Farmland 6.759143 2.479616 0.102819 - 9.341578 Non-Residential 9.462800 3.894005 0.102819 - 13.459624 Alberta Housing 6.759143 - - - 6.759143 Designated Industrial Property 9.462800 3.894005 0.102819 0.072800 13.532424 DIP - Machinery & Equipment 9.462800 - - 0.072800 9.535600 Annexed from Leduc County* Residential 3.029400 2.479616 0.102819 - 5.611835 Farmland 6.759143 2.479616 0.102819 - 9.341578 Non-Residential 6.867500 3.894005 0.102819 - 10.864324 Designated Industrial Property 6.867500 3.894005 0.102819 0.072800 10.937124 DIP - Machinery & Equipment 6.867500 - - 0.072800 6.940300 *Properties annexed from Leduc County will use the lesser of Leduc County's approved municipal tax rate for 2026 and the City of Beaumont's approved municipal tax rate for 2026. For requisition taxes, annexed properties will use the City of Beaumont's 2026 requisition tax rates.