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Bylaw No. 1244-2026
2026 PROPERTY TAX RATE BYLAW
Page 1
A BYLAW OF THE CITY OF LEDUC IN THE PROVINCE OF ALBERTA, TO AUTHORIZE THE RATES OF
TAXATION TO BE LEVIED AGAINST ASSESSABLE PROPERTY FOR THE 2026 TAXATION YEAR.
The Municipal Government Act, R.S.A. 2000, Chapter M-26, as amended, grants a Municipality the authority to adopt a Property Tax Rate Bylaw
annually to authorize Council to impose a tax on property in the Municipality to raise revenue to pay for expenditures and transfers set out in the
City's budget, and to pay for requisitions.
AND;
in accordance with the Act, Council approved the final 2026 budget at the council meeting of December 8, 2025 calculated for:
AND;
Municipal Purposes
Capital Purposes
$ 149,099,182
$
40,148,100
it has been estimated that in 2026, the total revenue that will be collected from other sources other than property taxes will be:
Other Revenue
$
79,590,182
AND;
AND;
This amount, plus the municipal property taxes to be levied as set out in this Bylaw, are intended to fund the approved 2026 municipal
budget.
the revenue requirements for requisitions received by the City from other authorities are:
Alberta School Foundation Fund (ASFF)
Residential/Farm Land
$
14,486,119
Non-Residential
$
10,245,250
Opted Out School Boards
Residential/Farm Land
$
1,200,016
Non-Residential
$ 534,835
Total School Requisition
$
26,466,219
Leduc Foundation
$
960,642
Requisition Designated Industrial Properties
$
5,741
the Municipal Government Act provides for each Municipality to prepare an assessment for each property in the municipality except for
the properties identified in the Act that no assessment is to be prepared for those properties.
AND; the assessable value of property in the City is:
Residential/Farmland
$ 6,245,258,960
Non-Residential
$ 2,686,221,960
Total Assessable Property
$ 8,931,480,920
AND;
AND;
Council has passed Bylaw 1079-2021 being a Bylaw authorizing the supplementary assessment of all improvements to properties which
are completed or occupied or moved in the City in 2026, but not including machinery and equipment;
taxation rates and taxation revenue for certain properties were brought into the City of Leduc as a result of annexation governed by, Order
in Council 258/2013
THEREFORE;
the Council of the City of Leduc in the Province of Alberta enacts as follows:
PART I: BYLAW TITLE
1
That this Bylaw shall be knowns as the '2026 Property Tax Rate Bylaw'.
PART II: DEFINITIONS
2
In this bylaw, unless the context otherwise requires:
a.
"City": means the municipal corporation of the City of Leduc
b.
"City Manager": means the chief administrative officer of the City or his or her delegate.
Bylaw No. 1244-2026
2026 PROPERTY TAX RATE BYLAW
Page 2
3
a.
PART III: APPLICATION
Council authorizes the City Manager to impose taxes for the purpose of raising revenue to be used towards the payment of
expenditures and transfers set out in the budget of the City and for the purpose of raising funds for requisitions. As a
consequence, taxes are hereby imposed on each class of assessed property within the City, whether listed in the assessment
roll or supplementary assessment roll, at the rates for each class as shown below:
General Municipal
Tax Levy
Assessment
Tax Rate
Residential $
42,254,964
$ 6,236,530,360
0.006775
Non-Residential $
27,138,099
$ 2,677,211,630
0.010137
Machinery & Equipment $
-
$
86,873,000
Total Levy $
69,393,063
$ 9,000,614,990
General Municipal Annexation
Residential $
18,113
$
5,978,000
0.003030
*
Farmland $
35,923
$
2,750,600
0.013060
*
Non-Residential $
61,901 $
9,010,330
0.006870
*
Total Levy $
115,937
$
17,738,930
Total General Municipal Levy $
69,509,000
Provincial Education Requisition
Residential/Farm Land $
15,689,120
$ 6,245,258,960
0.002512
Non-Residential $
10,807,204 $ 2,620,215,960
0.004125
Total Levy $
Includes an under levy of $30,105
Leduc Foundation Requisition
Residential/Farm Land $
26,496,324 $
673,225 $
8,865,474,920
6,245,258,960
0.0001078
Non-Residential $
282,453 $ 2,620,215,960
0.0001078
Total Levy $
Includes an over levy of $4,964
Requisition Designated $
Industrial Properties
955,678 $
5,741 $
8,865,474,920
78,858,160
0.000073
*Tax rates are the approved rates from the annexed municipality
b.
Notwithstanding the assessment noted in subsection (a) with respect to machinery and equipment, Council completely
exempts from taxation machinery and equipment used for manufacturing or processing, pursuant to section 364(1.1) of the
Municipal Government Act.
READ A FIRST TIME IN COUNCIL THIS
13TH
READ A SECOND TIME IN COUNCIL THIS
4TH
READ A THIRD TIME IN COUNCIL THIS
4TH
DAY OF
APRIL , 2026.
DAY OF
MAY , 2026.
DAY OF
MAY , 2026.
"Original Signed"
MAYOR
May 4, 2026
"Original Signed"
Date Signed
CITY CLERK