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2025-Property-Tax-Bylaw"
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City of Lacombe
Bylaw 527
A Bylaw of the City of Lacombe, in the Province of Alberta (hereinafter referred to as "the
Municipality", to Set a Rate for the Levy on Assessed Value of Property Subject to Taxation for
the 2025 Financial Year.
WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000, c. M-26 (hereinafter
referred to as "the Act"), the Council of the City of Lacombe (hereinafter referred to as
"Council") shall, by Bylaw, authorize the levying of taxes at such uniform rates on the dollar as
the Council deems sufficient to produce the amount of revenue required.
AND WHEREAS, pursuant to the Act, Section 353, Council must pass a property tax bylaw
annually;
AND WHEREAS a property tax bylaw authorizes Council to impose a tax in respect of property to
raise revenue to be used towards the payment of requisitions and expenditures and transfers
set out in the City's budget;
AND WHEREAS Section 382 of the Act authorizes Council to impose a special tax to raise
sufficient revenue to pay for a specific service or purpose;
AND WHEREAS Section 369 of the Act authorizes 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 364 of the Act authorizes Council to exempt certain properties from
taxation;
AND WHEREAS the assessed value of all property in the City as shown on the 2025 assessment
roll (2024 market values) is:
Total Assessment*
$2,640,257,450
Non-Taxable Assessment
Taxable Assessment
Municipal
$378,739,390
$2,261,518,060
Education (Combined)
$401,113,720
$2,239,143,730
Lacombe Foundation
$391,504,390
$2,248,753,060
Designated Industrial Properties
$2,618,886,900
$21,370,550
Paving Tax
$391,504,390
$2,248,753,060
*Amounts exclude 2025 Supplementary Assessment. Municipal amount includes amendments to the operating budget.
AND WHEREAS the total requirement of the City of Lacombe to be raised by Property Taxes as
shown in the annual estimates and subsequent budget amendments are:
Purpose
Required Amount*
Municipal
$19,223,141
Provincial Education
$6,065,656
Lacombe Foundation
$158,463
Designated Industrial
$1,498
Total 2025 - Municipal & Requisitions
$25,448,759
Paving Tax - Bylaw 528
$182,149
Total Municipal and Paving Tax
$25,630,907
*Amounts exclude 2025 Supplementary Assessment. Municipal amount includes amendments to the operating budget.
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City of Lacombe Bylaw 527
Page 2
NOW, THEREFORE, the Council of the City of Lacombe duly assembled hereby enacts as follows:
1. Bylaw Title
1.1. This Bylaw shall be referred to as the "2025 Property Tax Bylaw."
2. Schedules
2.1. Schedule "A" 2025 Property Tax Levy is attached and forms part of this Bylaw.
3. Definitions
3.1. In this Bylaw:
a)
"Act" shall mean the Municipal Government Act, R.S.A. 2000, c. M-26 and associated
regulations, as amended.
b)
"ASFF" shall mean the Alberta School Foundation Fund established under the School
Act, RSA 2000, c. S-3.
c)
"CAO" shall mean the Chief Administrative Officer of the City of Lacombe, or their
delegate.
d)
"Designated Industrial Property" shall mean designated industrial property as set
out in Section 284 of the Act.
e)
"Farmland" shall mean land used for farming operations as defined in the
regulations.
f)
"Non-residential" in respect of property, shall mean linear property, components of
manufacturing or processing facilities that are used for the cogeneration of power
or other property on which industry, commerce or another use takes place or is
permitted to take place under a land use bylaw passed by a Council, but does not
include Farmland or land that is used or intended to be used for permanent living
accommodation.
g)
"Residential" in respect of property, shall mean property that is not classed by the
assessor as Farmland, machinery and equipment or non-residential.
h)
"St. Thomas Aquinas RCSRD" means the St. Thomas Aquinas RCS Regional Division
No. 38.
3.2. All other words used in this Bylaw that are defined in the Act shall have the meanings
given to those words in the Act except where specifically defined otherwise in this Bylaw
or required by the context in which the words are used in this Bylaw.
4. Levy of Property Tax
4.1. The CAO is authorized and directed to impose and collect a property tax for the year 2025
at the rates set out in Schedule "A" to this Bylaw.
4.2. The CAO is authorized to undertake a supplementary assessment and levy
supplementary property taxes at the rates set out in Schedule "A" to this Bylaw.
5. Interpretation
5.1. There shall be entered upon the Tax Roll of the City of Lacombe, 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.
6. Effective Date
6.1. This bylaw shall come into effect on January 1, 2025.
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City of Lacombe Bylaw 527
Page 3
7. Severability
7.1. If any portion of this bylaw is declared invalid by a court of competent jurisdiction, then
the invalid portion must be severed and the remainder of the bylaw is deemed valid.
8. Repeal of Bylaws
1. Bylaws 343, 349, 352, 360, 367, 376, 384, and 395 are hereby repealed.
INTRODUCED AND GIVEN FIRST READING THIS 14th day of April, 2025.
GIVEN SECOND READING THIS 28th day of April, 2025.
GIVEN THIRD AND FINAL READING THIS 28th day of April, 2025.
Mayor
Chief Administrative Officer
UNCERTIFIED COPY
Original Signed
Original Signed
City of Lacombe Bylaw 527
Page 4
City of Lacombe Bylaw 527
Schedule "A"
City of Lacombe
2025 Property Tax Levy
Tax Levy
Taxable Assessment
Tax Rate in Mills
General Municipal
Residential
$15,268,081
$1,854,088,510
8.2348
Non-Residential
$3,950,980
$407,009,220
9.7073
Machinery and Equipment
$4,080
$420,330
9.7073
Total General Municipal
$19,223,141
$2,261,518,060
Alberta School Foundation
Residential
$4,381,915
$1,784,675,810
2.4553
Non-Residential
$1,526,194
$391,783,920
3.8955
Total Alberta School Foundation
$5,908,109
$2,176,459,730
St. Thomas Aquinas RCSRD
Residential
$147,492
$60,071,000
2.4553
Non-Residential
$10,179
$2,613,000
3.8955
Total St Thomas Aquinas RCSRD
$157,671
$62,684,000
Lacombe Foundation
Residential
$130,652
$1,854,088,510
0.0705
Non-Residential
$27,608
$391,787,020
0.0705
Machinery and Equipment
$203
$2,877,530
0.0705
Total Lacombe Foundation
$158,463
$2,248,753,060
Designated Industrial Properties
Designated Industrial Properties
$1,498
$21,370,550
0.0701
Total Designated Industrial Properties
$1,498
$21,370,550
Paving Tax
Paving Tax - Bylaw 505
$182,149
$2,248,753,060
0.0810
Total Paving Tax
$182,149
$2,248,753,060
Total Mill Rate by Property Type
City 2025
Residential (ASFF)
10.8416
Residential (STARCSRD)
10.8416
Non-Residential not subject to School
9.8588
Non-Residential (ASFF)
13.7543
Non-Residential (STARCSRD)
13.7543
Farmland (ASFF)
13.7543
Machinery and Equipment
9.8588
Designated Industrial Properties
13.8244
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