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Town of Drumheller
Bylaw 11.26
Page 1 of 4
TOWN OF DRUMHELLER
BYLAW NUMBER 11.26
DEPARTMENT: CORPORATE SERVICES
2026 TAX RATE BYLAW
A BYLAW OF THE TOWN OF DRUMHELLER, IN THE PROVINCE OF ALBERTA TO
AUTHORIZE THE RATES OF TAXATION TO BE LEVIED AGAINST ASSESSABLE
PROPERTY FOR THE 2026 TAXATION YEAR.
WHEREAS the Town of Drumheller has prepared and adopted detailed estimates of the
municipal revenues and expenditures as required, at the Council meeting held on December 16,
2025;
AND WHEREAS the estimated municipal expenditures and transfers set out in the budget for
2026 total $32,514,149;
AND WHEREAS the estimated municipal revenues and transfers from all sources other than
taxation is estimated at $20,377,417, with the balance of $12,136,732 to be raised by local
improvement levies ($56,660) and by general municipal taxation ($12,080,072);
AND WHEREAS pursuant to section 353 of the Municipal Government Act RSA. 2000, c.M-26
(the "Act'') Council must pass a property tax bylaw annually authorizing Council to impose a tax
in respect of property in the municipality to raise revenue to be used toward the payment of the
expenditures and transfers as set out in the budget of the municipality and the requisitions;
AND WHEREAS Council is authorized to classify assessed property, and establish different
rates of taxation in respect to each class of property, pursuant to section 354 of the Act;
AND WHEREAS the assessed values of all property on the assessment rolls is:
Total Assessment
Non-Taxable
Assessment
Taxable
Assessment
Municipal
$ 1,450,409,430
$ 256,666,070
$ 1,193,743,360
Education
1,450,409,430
290,228,770
1,160,180,660
Seniors Housing
1,450,409,430
262,901,070
1,187,508,360
Designated Industrial Properties
$ 1,450,409,430
$ 1,383,093,200
$ 67,316,230
NOW, THEREFORE the Council of the Town of Drumheller, in the Province of Alberta, enacts
as follows:
1. CITATION
1.1
This Bylaw shall be cited as the Town of Drumheller "2026 Tax Rate Bylaw."
Town of Drumheller
Bylaw 11.26
Page 2 of 4
2. DEFINITIONS
2.1
For the purposes of this Bylaw, the following definitions shall apply:
a)
"Alberta School Foundation Fund" established under the School Act RSA 2000 c.
S-3;
b)
"Chief Administrative Officer" or "CAO" means the person appointed as Chief
Administrative Officer for the Town of Drumheller, or their designate;
c)
"Christ The Redeemer Catholic School Division" means the separate school
division of central and south Alberta;
d)
"Council " means the Mayor and Councillors of the Town of Drumheller;
e)
"Municipal Government Act" or "Act" means the Municipal Government Act, R.S.A.
2000 M-26, as amended from time to time, and its successor legislation; and
f)
"Town of Drumheller" or "Town" means the Town of Drumheller, a municipal
corporation in the Province of Alberta, and includes the area contained within the
corporate boundaries of the Town of Drumheller, as the context may require.
3. LEVY OF PROPERTY TAXES
3.1
The Chief Administrative Officer is authorized and directed to impose and collect a
property tax for the year 2026 at the rates set out in Schedule 'A' to this Bylaw.
3.2
The Chief Administrative Officer is authorized to undertake a supplementary assessment
and levy supplementary property taxes at the rates set out in Schedule 'A' to this Bylaw.
3.3
The minimum amount payable per property tax roll for municipal property tax is set at
$240.00.
4. INTERPRETATION
4.1
There shall be entered upon the Tax Roll of the said Town of Drumheller, in a column
provided for that purpose, the amount for which the property is charged for all of the
sums ordered to be levied for each of the aforementioned classifications, and it shall not
be necessary to state the particular sums for each of the various classifications.
5. SCHEDULES
5.1
Schedule 'A' is attached to and forms part of this Bylaw.
6. SEVERABILITY
6.1
If any portion of this Bylaw is found to be invalid, that portion shall be severed from the
remainder of the Bylaw and shall not invalidate the whole Bylaw.
Town of Drumheller
Bylaw 11.26
Page 3 of 4
7. TRANSITIONAL
7.1
This Bylaw comes into full force and effect upon third and final reading.
READ A FIRST TIME THIS 21st DAY OF APRIL, 2026.
READ A SECOND TIME THIS 5th DAY OF MAY, 2026.
READ A THIRD AND FINAL TIME THIS 5th DAY OF MAY, 2026.
The original document, duly signed and executed, is retained on file.
Town of Drumheller
Bylaw 11.26
Page 4 of 4
SCHEDULE 'A'
2026 Tax Rates
Municipal
Tax Levy
Taxable Assessment
Mill Rate
Residential
$ 7,050,958
$ 852,904,090
8.267
Vacant Residential
138,243
15,756,000
8.774
Farmland
30,094
1,400,000
21.496
Non-Residential
3,599,241
248,326,250
14.494
Vacant Non-Residential
127,310
8,040,790
15.833
Machinery & Equipment
74,872
4,632,910
16.161
Linear
1,013,025
62,683,320
16.161
Amount for Minimum Taxes
46,329
-
Municipal Total
$ 12,080,072
$ 1,193,743,360
Education
Alberta School Foundation Fund
Christ the Redeemer Catholic School Division
2026 Requisition
$ 3,531,957
2025 (Over)/Under Levy
(20,430)
2026 Net Requisition
$3,511,527
Residential
$ 2,378,839
$ 869,375,090
2.736
Non-Residential
1,132,688
290,805,570
3.895
Education Total
$ 3,511,527
$ 1,160,180,660
Seniors Housing
Drumheller & District Seniors Foundation
2026 Requisition
$ 664,500
2025 (Over)/Under Levy
1,257
2026 Net Requisition
$ 665,757
Residential
$ 487,411
$ 869,375,090
0.5606
Non-Residential
178,346
318,133,270
0.5606
Total Seniors Housing
$ 665,757
$ 1,187,508,360
Designated Industrial Properties
Machinery & Equipment
$ 337
$ 4,632,910
0.0728
Linear
4,564
62,683,320
0.0728
Total Designated Industrial Properties
$ 4,901
$ 67,316,230