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liAN
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City of Chestermere
PROVINCE OF ALBERTA
Bylaw #022-26
2026 Tax Rate Bylaw
Bylaw #022-26
(p City of Chestermere
(@/ RovNE OF ALBERTA
Bylaw #022-26
2026 Tax Rate Bylaw
Bylaw #022-26
Bylaw #022-26
2026 Tax Rate Bylaw
BEING A BYLAW OF THE CITY OF CHESTERMERE, IN THE PROVINCE OF ALBERTA, TO
AUTHORIZE THE RATES OF TAXATION TO BE LEVIED AGAINST ASSESSABLE PROPERTY
WITHIN THE CITY FOR THE 2026 TAXATION YEAR.
WHEREAS the City of Chestermere has adopted an operating budget that was prepared
and included detailed estimates of the probable expenditures and transfers of the City of
Chestermere as required by Section 242 of the Municipal Government Act, as amended;
AND WHEREAS Section 353 of the Municipal Government Act requires a Council to pass a
property tax Bylaw in each year to levy on the assessed value of all assessed property a tax
requirement sufficient to raise revenue to be used toward the payment of expenditures and
transfers set out in the City's budget and requisitions;
AND WHEREAS Section 369 of the Municipal Government Act authorizes a Council to
impose a supplementary tax against properties listed on the supplementary tax roll and
that the supplementary tax rates be the same as imposed in this Bylaw;
AND WHEREAS Section 297 of the Municipal Government Act authorizes a Council to
divide assessment classes, class 1 -- residential and class 2-- non-residential into sub-
classes and Section 354 authorizes Council to establish different rates of taxation in
respect to each assessment class or sub-class of property;
AND WHEREAS Section 358.1 of the Municipal Government Act, sets the maximum limit
on tax ratio being 5:1 for the highest non-residential tax rate compared against the lowest
residential tax rate;
AND WHEREAS The assessed value of all property in the City as shown on the 2025
assessment roll is:
Total Taxable Assessment
$8,551,272,489
Residential
$8,007,294,179
Annexed Residential
$193,154,120
Farmland
$2,353,190
Non-Residential
$282,228,740
Vacant Residential
5,159,000
Vacant Non-Residential
$11,673,000
Machinery and Equipment
$402,810
Linear
$49,007,450
Page I2
2
Bylaw #022-26
2026 Tax Rate Bylaw
BEING A BYLAW OF THE CITY OF CHESTERMERE, IN THE PROVINCE OF ALBERTA, TO
AUTHORIZE THE RATES OF TAXATION TO BE LEVIED AGAINST ASSESSABLE PROPERTY
WITHIN THE CITY FOR THE 2026 TAXATION YEAR.
WHEREAS the City of Chestermere has adopted an operating budget that was prepared
and included detailed estimates of the probable expenditures and transfers of the City of
Chestermere as required by Section 242 of the Municipal Government Act, as amended;
AND WHEREAS Section 353 of the Municipal Government Act requires a Council to pass a
property tax Bylaw in each year to levy on the assessed value of all assessed property a tax
requirement sufficient to raise revenue to be used toward the payment of expenditures and
transfers set out in the City's budget and requisitions;
AND WHEREAS Section 369 of the Municipal Government Act authorizes a Council to
impose a supplementary tax against properties listed on the supplementary tax roll and
that the supplementary tax rates be the same as imposed in this Bylaw;
AND WHEREAS Section 297 of the Municipal Government Act authorizes a Council to
divide assessment classes, class 1-residential and class 2- non-residential into sub-
classes and Section 354 authorizes Council to establish different rates of taxation in
respect to each assessment class or sub-class of property;
AND WHEREAS Section 358.1 of the Municipal Government Act, sets the maximum limit
on tax ratio being 5:1 for the highest non-residential tax rate compared against the lowest
residential tax rate;
AND WHEREAS The assessed value of all property in the City as shown on the 2025
assessment roll is:
Total Taxable Assessment
Residential
Annexed Residential
Farmland
Non-Residential
Vacant Residential
Vacant Non-Residential
Machinery and Equipment
Linear
$8,551,272,489
$8,007,294,179
$193,154,120
$2,353,190
$282,228,740
5,159,000
$11,673,000
$402,810
$49,007,450
Page [2
Bylaw #022-26
2026 Tax Rate Bylaw
AND WHEREAS The amount required to be raised by the City of Chestermere through the
property tax levy for the various purposes specified in Section 354 of the Municipal
Government Act against the various classes of property as herein specified are as follows:
Municipal Tax (A)
$32,085,320
Designated Industrial Property (B)
$3,717
Alberta School Foundation Fund
Calgary Roman Catholic Separate School
Education Over/Under levy
$20,419,842
$2,353,464
$61,462
Total -- Provincial Education Tax (C)
$22,834,768
(A) + (B) + (C) =
$54,923,805
NOW THEREFORE The Municipal Council of the City of Chestermere, in the Province of
Alberta duly assembled, hereby enacts as follows:
1. TITLE
1.1 This Bylaw may be cited as "2026 Tax Rate Bylaw".
2. DEFINITIONS
2.1 "Annexed Residential" means the City of Chestermere annexed lands from
Rocky View County by Order in Council 130-2009 that do not have a Triggering
Event, as defined in the Annexation Agreement with Rocky View County while
the Annexation Agreement was in effect or did not complete a Triggering Event
subsequent to the expiry of the Agreement;
2.2
"Farmland Property" means farmland as defined in section 297(4)(a) of the
Municipal Government Act, RSA 2000, c M-26;
2.3
"Machinery and Equipment Property" means machinery and equipment as
defined in the Matters Relating to Assessment and Taxation Regulation, Alta Reg
220-004;
2.4 "Municipal Tax" means the General Municipal Expense and Designated
Industrial Property as shown in Schedules "A" and "B" to this Bylaw, which are
the expenditures and transfers set out in the City's budget;
Page I3
3
Bylaw #022-26
2026 Tax Rate Bylaw
AND WHEREAS The amount required to be raised by the City of Chestermere through the
property tax levy for the various purposes specified in Section 354 of the Municipal
Government Act against the various classes of property as herein specified are as follows:
Municipal Tax (A)
Designated Industrial Property (B)
Alberta School Foundation Fund
Calgary Roman Catholic Separate School
Education Over/Under levy
Total- Provincial Education Tax (C)
(A) + (B) + (C)=
$32,085,320
$3,717
$20,419,842
$2,353,464
$61,462
$22,834,768
$54,923,805
NOW THEREFORE The Municipal Council of the City of Chestermere, in the Province of
Alberta duly assembled, hereby enacts as follows:
1.
TITLE
1.1
This Bylaw may be cited as "2026 Tax Rate Bylaw".
2.
DEFINITIONS
2.1
"Annexed Residential" means the City of Chestermere annexed lands from
Rocky View County by Order in Council 130-2009 that do not have a Triggering
Event, as defined in the Annexation Agreement with Rocky View County while
the Annexation Agreement was in effect or did not complete a Triggering Event
subsequent to the expiry of the Agreement;
2.2
"Farmland Property" means farmland as defined in section 297(4)(a) of the
Municipal Government Act, RSA 2000, c M-26;
2.3
"Machinery and Equipment Property" means machinery and equipment as
defined in the Matters Relating to Assessment and Taxation Regulation, Alta Reg
220-004;
2.4
"Municipal Tax" means the General Municipal Expense and Designated
Industrial Property as shown in Schedules "A" and "B" to this Bylaw, which are
the expenditures and transfers set out in the City's budget;
Page I 3
Bylaw #022-26
2026 Tax Rate Bylaw
2.5
"Non-Residential Property" means non-residential as defined in section
297(4)(b) of the Municipal Government Act, RSA 2000, c M-26;
2.6
"Provincial Education Tax" means the Alberta School Foundation Fund,
Calgary Roman Catholic Separate School and the Education over (under) levy
as shown in Schedule "B" to this Bylaw which are requisitions;
2.7
"Residential Property" means residential as defined in section 297(4)(c) of the
Municipal Government Act, RSA 2000, c M-26 and, for clarity, includes:
a. Any building used for residential purposes only;
b. Any other building situated on the same parcel of land, the use of which
is directly auxiliary to residential;
c. If there is a mixed-use of a building, the proportionate amount of the
building that is used for residential purposes;
d. The parcel of land forming the site of a building or buildings used for
residential purposes or if there is a mixed use of the lands, the
proportionate amount of the parcel that is used for residential purposes,
and;
e. A parcel of land that is vacant residential land as defined in the Property
Tax Reduction Act; and
2.8
"Triggering Event" means the occurrence of any of the following on or after the
effective date of Annexation either at the request of or on behalf of the
landowner:
a. A re-designation application is approved by Council pursuant to
Chestermere's Land Use Bylaw in effect at the time for re-designation of
the parcel to a land use district other than agricultural or urban reserve
(or its equivalent), or other than as permitted by a land use designation in
effect at the time of annexation pursuant to Chestermere's Land Use
Bylaw in effect at the time;
b. When any parcel of land and improvements is subject to a local
improvement Bylaw for a local improvement project which results in the
connection of the parcel of land and improvements to Chestermere
water or sanitary sewer servicing;
c. Any parcel of land and improvements is otherwise directly connected to
Chestermere's sewer or water services; or
d. The parcel of land is the subject of a subdivision or separation of title,
(whether by registered plan of subdivision, by instrument or any other
method), whereby a new parcel of land (including the residual parcel) is
created, with the exception of:
i. where the parcel of land contains farmstead prior to subdivision;
or
ii. where the parcel of land contains farmstead prior to the
separation of title into two separate parcels.
Page I4
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Bylaw #022-26
2026 Tax Rate Bylaw
2.5
"Non-Residential Property" means non-residential as defined in section
297(4)(b) of the Municipal Government Act, RSA 2000, c M-26;
2.6
"provincial Education Tax" means the Alberta School Foundation Fund,
Calgary Roman Catholic Separate School and the Education over (under) levy
as shown in Schedule "B" to this Bylaw which are requisitions;
2.7
"Residential Property" means residential as defined in section 297(4)(c) of the
Municipal Government Act, RSA 2000, cM-26 and, for clarity, includes:
a. Any building used for residential purposes only;
b. Any other building situated on the same parcel of land, the use of which
is directly auxiliary to residential;
c.
If there is a mixed-use of a building, the proportionate amount of the
building that is used for residential purposes;
d. The parcel of land forming the site of a building or buildings used for
residential purposes or if there is a mixed use of the lands, the
proportionate amount of the parcel that is used for residential purposes,
and;
e.
A parcel of land that is vacant residential land as defined in the Property
Tax Reduction Act; and
2.8
"Triggering Event" means the occurrence of any of the following on or after the
effective date of Annexation either at the request of or on behalf of the
landowner:
a.
A re-designation application is approved by Council pursuant to
Chestermere's Land Use Bylaw in effect at the time for re-designation of
the parcel to a land use district other than agricultural or urban reserve
(or its equivalent), or other than as permitted by a land use designation in
effect at the time of annexation pursuant to Chestermere's Land Use
Bylaw in effect at the time;
b. When any parcel of land and improvements is subject to a local
improvement Bylaw for a local improvement project which results in the
connection of the parcel of land and improvements to Chestermere
water or sanitary sewer servicing;
c.
Any parcel of land and improvements is otherwise directly connected to
Chestermere's sewer or water services; or
d. The parcel of land is the subject of a subdivision or separation of title,
(whether by registered plan of subdivision, by instrument or any other
method), whereby a new parcel of land (including the residual parcel) is
created, with the exception of:
i.
where the parcel of land contains farmstead prior to subdivision;
or
ii. where the parcel of land contains farmstead prior to the
separation of title into two separate parcels.
Page [ 4
Bylaw #022-26
2026 Tax Rate Bylaw
3. APPLICATION
3.1 For the purposes of the assessment of property for levying property taxes, being
the Municipal Tax and the Provincial Education Tax, all property within the City
of Chestermere and the annexed territory are hereby classified into the
following classes:
a. Residential Property;
b. Farmland Property;
c. Non-Residential Property; and
d. Machinery and Equipment;
And such sub-classes as set out in the Division of Assessment Class & Sub-
Classes Bylaw #026-26.
3.2 This Bylaw authorizes Council to impose a property tax in the City of
Chestermere to raise revenue to be used toward the payment of:
a. Municipal Tax; and
b. Provincial Education Tax.
3.3
The Chief Administrative Officer is hereby authorized and directed to levy on the
assessed value of all assessed property shown on the assessment roll of the
City of Chestermere the tax rates set forth in Schedule "A" of this Bylaw for
Municipal Tax.
3.4
The Chief Administrative Officer is hereby authorized and directed to levy on the
assessed value of all assessed property shown on the assessment roll of the
City of Chestermere the tax rates set forth in Schedule "B" of this Bylaw for
Provincial Education Tax.
3.5
All the Schedules attached to this Bylaw shall form a part of this Bylaw.
4. SEVERABILITY
4.1 If any section or parts of this Bylaw are found in a court of competent
jurisdiction to be illegal or beyond the power of Council to enact, such section
or parts shall be deemed to be severable, and all other sections or parts of this
Bylaw shall be deemed to be separate and independent therefrom and to be
enacted as such.
5. GENERAL
5.1 This Bylaw shall take effect on the day which it is finally passed.
Page I5
Bylaw #022-26
2026 Tax Rate Bylaw
3.
APPLICATION
3.1
For the purposes of the assessment of property for levying property taxes, being
the Municipal Tax and the Provincial Education Tax, all property within the City
of Chestermere and the annexed territory are hereby classified into the
following classes:
a. Residential Property;
b. Farmland Property;
c. Non-Residential Property; and
d. Machinery and Equipment;
And such sub-classes as set out in the Division of Assessment Class & Sub-
Classes Bylaw #026-26.
3.2
This Bylaw authorizes Council to impose a property tax in the City of
Chestermere to raise revenue to be used toward the payment of:
a.
Municipal Tax; and
b.
Provincial Education Tax.
3.3
The Chief Administrative Officer is hereby authorized and directed to levy on the
assessed value of all assessed property shown on the assessment roll of the
City of Chestermere the tax rates set forth in Schedule "A" of this Bylaw for
Municipal Tax.
3.4
The Chief Administrative Officer is hereby authorized and directed to levy on the
assessed value of all assessed property shown on the assessment roll of the
City of Chestermere the tax rates set forth in Schedule "B" of this Bylaw for
Provincial Education Tax.
3.5
All the Schedules attached to this Bylaw shall form a part of this Bylaw.
4.
SEVERABILITY
4.1
If any section or parts of this Bylaw are found in a court of competent
jurisdiction to be illegal or beyond the power of Council to enact, such section
or parts shall be deemed to be severable, and all other sections or parts of this
Bylaw shall be deemed to be separate and independent therefrom and to be
enacted as such.
5.
GENERAL
5.1
This Bylaw shall take effect on the day which it is finally passed.
Page I 5
Bylaw #022-26
2026 Tax Rate Bylaw
READ A FIRST TIME: May 26, 2026
READ A SECOND TIME: May 26, 2026
READ A THIRD TIME: May 26, 2026
RESOLUTION NUMBERS:
260526-29
260526-30
260526-32
Mayor, Shannon Dean
Chief Administrative Officer, Kent Edney
Page I6
6
READ A FIRST TIME: May 26, 2026
READ A SECOND TIME: May 26, 2026
READ A THIRD TIME: May 26, 2026
RESOLUTION NUMBERS:
260526-29
260526-30
260526-32
Bylaw #022-26
2026 Tax Rate Bylaw
Mayor, Shannon Dean
Chief Administrative Officer, Kent Edney
Page ]6
Bylaw #022-26
2026 Tax Rate Bylaw
Schedule A - Bylaw #022-26
Taxable
Assessment
Tax Rate
Tax Levy
General Municipal Tax
Residential
8,007,294,179
3.5730684
28,610,609
Annexed Residential
193,154,120
2.9770092
575,022
Farmland
2,353,190
3.5730684
8,408
Vacant Residential
5,159,000
14.885046
76,792
Vacant Non-residential
11,673,000
14.885046
173,753
Non-residential
282,228,740
7.9626822
2,247,298
Linear
49,007,450
7.9626822
390,231
Machinery & Equipment
402,810
7.9626822
3,207
Total General Municipal Tax
8,551,272,489
32,085,320
Pagel?
Bylaw #022-26
2026 Tax Rate Bylaw
Schedule A - Bylaw #022-26
Taxable
Tax Rate
Tax Levy
Assessment
General Municipal Tax
Residential
8,007,294,179
3.5730684
28,610,609
Annexed Residential
193,154, 120
2.9770092
575,022
Farmland
2,353,190
3.5730684
8,408
Vacant Residential
5,159,000
14.885046
76,792
Vacant Non-residential
11,673,000
14.885046
173,753
Non-residential
282,228,740
7.9626822
2,247,298
Linear
49,007,450
7.9626822
390,231
Machinery & Equipment
402,810
7.9626822
3,207
Total General Municipal Tax
8,551,272,489
32,085,320
Page \7
Bylaw #022-26
2026 Tax Rate Bylaw
Schedule B - Bylaw #022-26
Taxable
Assessment
Tax Rate
Tax Levy
Provincial Education Tax
Residential
8,207,960,489
2.608613
21,411,397
Non-residential
342,909,190
3.971631
1,361,909
Total Provincial Education Tax
8,550,869,679
22,773,306
Taxable
Assessment
1-i _ .Zate
Tax Levy
Designated Industrial Property
Requisition
51,062,670
0.0(2800
3,717
Page I8
8
Bylaw #022-26
2026 Tax Rate Bylaw
Schedule B - Bylaw #022-26
Taxable
Tax Rate
Tax Levy
Assessment
Provincial Education Tax
Residential
8,207,960,489
2.608613
21,411,397
Non-residential
342,909,190
3.971631
1,361,909
Total Provincial Education Tax
8,550,869,679
22,773,306
Taxable
Tax Rate
Tax Levy
Assessment
Designated Industrial Property
51,062,670
0.072800
3,717
Requisition
Page I 8