2026 Property Tax and Supplementary Property Tax Bylaw 21442 — full text

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THE CITY OF EDMONTON BYLAW 21442 2026 PROPERTY TAX AND SUPPLEMENTARY PROPERTY TAX BYLAW Whereas, pursuant to section 353 of the Municipal Government Act, RSA 2000, c M-26, as amended, (the "Act"), City Council must pass a property tax bylaw annually authorizing the 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 set out in the budget of the municipality, and the requisitions; And Whereas section 369 of the Act provides that City Council must pass a supplementary property tax bylaw annually to authorize the levying of a supplementary property tax in respect for which supplementary assessments have been made; And Whereas, pursuant to section 369(2.01) of the Act, a council may pass a bylaw authorizing it to impose a supplementary tax on Designated Industrial Property if it passes a bylaw to impose a supplementary tax on all other property in the municipality; And Whereas all Designated Industrial Property falls within one or more of the classes in section 297 of the Act; And Whereas Order in Council 359/2018 sets out certain requirements that the City of Edmonton must follow to apply different tax rates in areas annexed from Leduc County and the Town of Beaumont; And Whereas the City is required to levy a tax to pay the requisition from the Province for the Alberta School Foundation Fund under section 167 of the Education Act, SA 2012, c E-0.3, the requisition by the Edmonton Catholic Separate School District No. 7, and the requisition for Designated Industrial Property under section 359.3 of the Act; Edmonton City Council enacts: PART I - PURPOSE, DEFINITIONS AND INTERPRETATION PURPOSE 1 The purpose of this bylaw is to authorize the levying of a tax upon all taxable property shown on the assessment and tax roll and a supplementary property tax in respect for which supplementary assessments have been made. Bylaw 21442 - Page 1 DEFINITIONS 2 In this bylaw, unless the context otherwise requires: (a) "Act" means the Municipal Government Act, RSA 2000, c M-26, as amended: (b) "Assessment Roll" means assessment roll as defined in section 303 of the Act: (c) "Co-operative Housing Project" means a co-operative housing project that is: (i) incorporated under the Cooperatives Act, SA 2001, c C-28.1; or (ii) comprised exclusively of the members that are either; (A) members as defined by sections 1(1)(f) and 1(1)(ee) of the Cooperatives Act; or (B) the City of Edmonton; or (C) any combination of the above categories of A and B; and (D) includes property owned by a non-profit housing society incorporated under the Societies Act, RSA 2000, c S-14, and occupied by tenants. (d) "Designated Industrial Property" means designated industrial property as defined in section 284(1)(f.01) of the Act; (e) "Designated Industrial Property Requisition" means the designated property requisition set by the Minister in accordance with Section 359.3 of the Act; "Farmland" means farmland property as defined in section 297(4)(a) of the Act; "Legacy Annexed Properties" are those properties annexed to the City of Edmonton pursuant to Order in Council 359/2018 that are required to be taxed using a Bylaw 21442 - Page 2 Leduc County tax rate; (h) "Machinery and Equipment" means machinery and equipment used for manufacturing and processing as set out in section 297 of the Act; (i) "Manufactured Home" means manufactured home as defined in section 284(1)(m) of the Act; a) "Manufactured Home Community" means manufactured home community as defined in section 284(1)(n) of the Act; (k) "Mature Area Derelict Residential" means a sub-class of property classified as Class 1 - residential, as set out in section 297 of the Act, which is a property that: (i) falls within the geographic area as displayed on Schedule "A" of Bylaw 19519: Residential Assessment and Supplementary Assessment Sub-class Bylaw, and (ii) contains a fully or partially constructed improvement, designed to have a residential living area, where the improvement shows serious signs of neglect, is dilapidated, falling into significant disrepair, or in uninhabitable, including but not limited to improvements; (A) that are deserted, or abandoned; (B) which are partially or fully boarded up or secured; (C) for which an order indicating an improvement or the property is unfit for habitation have been issued; (D) which were abandoned while in the process of being constructed without construction being complete; or (E) which were abandoned while in the process of demolition without demolition Bylaw 21442 - Page 3 being complete. (1) "Mobile Home" means mobile home as defined in section 284(1)(n.1) of the Act; (m) "Non-Residential Property" means non-residential property as defined in section 297(4)(b) of the Act; (n) "Other Residential" means a sub-class of property classified as Class 1 - residential, as set out in section 297 of the Municipal Government Act, which includes property, or a portion of property that contains: (i) four or more self-contained dwelling units which are used or intended to be used for permanent living accommodations, together with any other buildings or amenity areas located on the property that are ancillary to the dwelling units; or (ii) vacant land that in the future, as designated by a land use bylaw, a neighborhood area structure plan, or an area structure plan, may be developed into a property that contains four or more self-contained dwelling units to be used for permanent living accommodations; but not including a Co-operative Housing Project or a property that falls into the Mature Area Derelict Residential sub-class. (o) "Property Tax Roll" means the tax roll as defined in section 329 of the Act; (p) "Provincial Assessor" means the assessor appointed by the Minister to be the provincial assessor under section 284.1 of the Act; (q) "Provincial Assessment Roll" means an assessment prepared by the Provincial Assessor pursuant to section 303.1 of the Act; (r) "Provincial Supplementary Assessment Roll" means a supplementary assessment roll prepared by the Provincial Bylaw 21442 - Page 4 Assessor as defined by section 315 of the Act; (s) "Residential Assessment Class Property" means residential property as defined in section 297(4)(c) of the Act; (t) "Residential" means a sub-class of property classified as Class 1 - residential, as set out in section 297 of the Municipal Government Act, which includes property, or a portion of property, that contains: (i) three or less self-contained dwelling units which are used or intended to be used for permanent living accommodations, together with any other buildings or amenity areas located on the property that are ancillary to the dwelling units; (ii) a self-contained dwelling unit and parking area, if any, established under the same condominium plan and any common property associated with the unit; (iii) a mobile home or manufactured home located on a site in a mobile home or manufactured home community, and any other improvements located on the property owned and occupied by the person occupying the mobile home or manufactured home; (iv) vacant land that in the future, as designated by a land use bylaw, a neighborhood area structure plan, or an area structure plan, may be developed into a property used for permanent living accommodations that will not contain more than three self-contained dwelling units; (v) natural areas and parkland, including an area of land that in the near future may be designated as an environmental reserve; but does not include property that falls into the Other Residential sub-class or a property that falls into the Mature Area Derelict Residential sub-class. Bylaw 21442 - Page 5 (u) "Supplementary Assessment" means an assessment made pursuant to section 314 or 314.1 of the Act; (v) "Supplementary Assessment Roll" means a supplementary assessment roll as defined by section 315 of the Act; (w) "Supplementary Property Tax Roll" means a supplementary property tax roll as defined by section 369 of the Act; RULES FOR 3 The marginal notes and headings in this bylaw are for reference INTERPRETATION purposes only. PART II - ASSESSMENT CLASSES AND TAX RATES ASSESSMENT 4 For the purpose of the 2026 tax levy and supplementary tax levy, CLASSES AND all assessed property within the City of Edmonton is hereby SUB-CLASSES divided into one or more of the following assessment classes and sub-classes: (a) Residential Assessment Class Property; (i) Residential; (ii) Other Residential; (iii) Mature Area Derelict Residential; (b) Non-Residential Property; (c) Farmland; (d) Machinery and Equipment. ALLOWANCE FOR 5 NON-COLLECTION OF TAXES Pursuant to section 359(2) of the Act, for the 2026 tax levy and supplementary tax levy there shall be an allowance for the non-collection of taxes at a rate not exceeding the actual rate of taxes uncollected from the previous year's tax levy as determined at the end of the year. Bylaw 21442 - Page 6 LEVY ON TAX RATES 6 (1) The Chief Administrative Officer is hereby authorized to levy the tax rate set out in Schedule "A" against the assessed value of all taxable property, except for Legacy Annexed Properties, shown on the Assessment Roll and the Supplementary Assessment Roll in accordance with the classifications of each property. (2) The Chief Administrative Officer is hereby authorized to levy the Designated Industrial Property Requisition against the assessed value of all Designated Industrial Property shown on the Provincial Assessment Roll and the Provincial Supplementary Assessment Roll. (3) The Chief Administrative Officer is hereby authorized to levy the tax rates set by Leduc County against the assessed value of the Legacy Annexed Properties on the Assessment Roll and the Supplementary Assessment Roll in accordance with the class of each property. PART III - PROPERTY TAX ROLL AND PROPERTY TAX NOTICES PROPERTY TAX 7 A Property Tax Roll shall be prepared in accordance with section ROLL 327 of the Act. PROPERTY TAX 8 (1) Property tax notices shall be prepared in accordance with section NOTICES 333 and 334 of the Act for all taxable property shown on the Assessment Roll and the Provincial Assessment Roll. (2) Property tax notices shall be sent in accordance with section 333 and 335 of the Act to the taxpayers. PART IV - SUPPLEMENTARY PROPERTY TAX SUPPLEMENTARY 9 (1) A supplementary tax may be imposed for Designated Industrial PROPERTY TAX Property if the Designated Industrial Property has received a RATES supplementary assessment by the Provincial Assessor. Bylaw 21442 - Page 7 (2) A supplementary tax may be imposed for all other property if that property has received a supplementary assessment. 10 (1) Subject to the provisions of section 369 of the Act, the supplementary property tax rates for 2026 are the same as the property tax rates set out in Schedule "A". (2) Subject to the provisions of section 369 of the Act, the supplementary property tax rates for 2026 are the same as the property tax rates set out in Schedule "A" and the Leduc County tax rates for Legacy Annexed Property. SUPPLEMENTARY 11 A Supplementary Property Tax Roll shall be prepared in PROPERTY TAX accordance with section 369 of the Act. ROLL SUPPLEMENTARY 12 (1) Supplementary property tax notices shall be prepared in PROPERTY TAX accordance with section 369 of the Act for all taxable property NOTICES shown on the Supplementary Property Tax Roll. (2) Supplementary property tax notices shall be sent in accordance with section 369 of the Act to the persons liable to pay the taxes. Bylaw 21442 - Page 8 PART V - GENERAL NUMBER AND 13 GENDER REFERENCES REPEALS 14 EFFECTIVE DATE 15 All references in this bylaw will be read with such changes in number and gender as may be appropriate according to whether the reference is to a male or female person, or a corporation or partnership. Bylaw 21442 is repealed on May 1, 2036. This bylaw takes effect after third reading and signatures have been completed. READ a first time this 28th day of April 2026; READ a second time this 28th day of April 2026; READ a third time this 28th day of April 2026; SIGNED AND PASSED this 28th day of April 2026. THE CITY OF EDMONTON MAYOR CITY CLERK Bylaw 21442 - Page 9 BYLAW 21442 -- SCHEDULE A 2026 Municipal Tax Rates Property Assessment (excluding Legacy Annexed Properties (Leduc Annexation)) Assessment Class Taxable Payment in Lieu Total Tax Rate Municipal Taxes Residential 160,340,880,990 31,789,000 160,372,669,990 0.0077419 1,241,589,174 Farmland 62,973,871 1,063,635 64,037,506 0.0077419 495,772 Other Residential 18,720,131,676 206,948,369 18,927,080,045 0.0082064 155,323,190 Mature Area Derelict Residential 90,348,005 0 90,348,005 0.0252216 2,278,721 Non-Residential 42,396,533,756 1,589,142,563 43,985,676,319 0.0252216 1,109,389,134 Machinery and Equipment* 759,582,941 0 759,582,941 0 0 Totals 222,370,451,239 1,828,943,567 224,199,394,806 2,509,075,991 *Exempt by City Bylaw 2026 Education Tax Rates (Requisitions by Alberta School Foundation Fund and Edmonton Catholic Separate School District No. 7) Property Assessment (including Legacy Annexed Properties (Leduc Annexation)) Assessment Class Taxable Payment in Lieu Total Tax Rate Education Taxes Residential 160,506,403,350 5,488,000 160,511,891,350 0.0025409 407,844,665 Farmland 67,916,646 13,730 67,930,376 0.0025409 172,604 Other Residential 18,429,414,206 4,259,105 18,433,673,311 0.0025409 46,838,121 Mature Area Derelict Residential 90,348,005 0 90,348,005 0.0025409 229,565 Non-Residential 42,603,347,777 236,196,818 42,839,544,595 0.0039677 169,974,462 Machinery and Equipment 0 0 0 0 0 Totals 221,697,429,984 245,957,653 221,943,387,637 625,059,417 Bylaw 21442 - Page 10 2026 Provincial Education (ASFF) Requisition Allowance Rates Property Assessment (including Legacy Annexed Properties (Leduc Annexation)) Assessment Class Taxable Payment in Lieu Total Tax Rate ASFF Requisition Allowance Residential 160,506,403,350 5,488,000 160,511,891,350 0.0000809 12,985,412 Farmland 67,916,646 13,730 67,930,376 0.0000809 5,496 Other Residential 18,429,414,206 4,259,105 18,433,673,311 0.0000809 1,491,285 Mature Area Derelict Residential 90,348,005 0 90,348,005 0.0000809 7,309 Non-Residential 42,603,347,777 236,196,818 42,839,544,595 0.0000770 3,298,645 Machinery and Equipment 0 0 0 0 0 Totals 221,697,429,984 245,957,653 221,943,387,637 17,788,147 The property tax rate for the 2026 Designated Industrial Property (DIP) Requisition by the Province of Alberta is 0.0000728 (Ministerial Order No.: MAG:003/26) Bylaw 21442 - Page 11