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BYLAW NO. 3740/2026
Being a bylaw of the City of Red Deer (the "City") to authorize the rates of taxation to be
imposed against assessable property for the 2026 taxation year.
WHEREAS, pursuant to section 353 of the Municipal Government Act, R.S.A. 2000, c.M-26 (the
"Act") the Council of a municipality 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 as set out in the budget of the municipality
and the requisitions;
AND WHEREAS section 297 of the Act allows Council to divide the residential and non-
residential assessment classes into sub-classes;
AND WHEREAS, pursuant to section 369 of the Act 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 369.1 of the Act Council has passed the Continuous
Supplementary Assessment and Taxation Bylaw;
AND WHEREAS the tax rate to be established on areas annexed to the City is set by the Orders
in Council by which those areas were annexed to the City;
NOW THEREFORE COUNCIL OF THE CITY OF RED DEER ENACTS AS FOLLOWS:
PART 1 - TITLE, PURPOSE AND DEFINITIONS
Short Title
1.
This bylaw may be referred to as the "2026 Tax Rate Bylaw".
Purpose
2.
The purpose of this bylaw is to authorize imposing a tax upon all taxable property shown
on the assessment roll.
Definitions
3.
In this bylaw, unless the context otherwise requires, definitions in the Act shall apply.
4.
In this bylaw:
(a)
"Multiple Family Residential" means a sub-class of property classified as Class 1
- residential, as set out in Section 297 of the Act, which includes property or a portion
of the property that contains:
(i)
all residential property where the total number of dwelling units on the parcel
of land, whether contained in a single building or more than one building,
exceeds three dwelling units; or
(ii)
manufactured home communities, excluding the individual designated
manufactured homes; or
(iii)
vacant residential land held for the development of the above uses; or
(iv)
residential portion of non-residential property; and
(b)
"Single Family Residential" means a sub-class of property classified as Class 1 -
residential, as set out in Section 297 of the Act, which includes property or a portion
of the property that contains:
(i)
residential property where the total number of dwelling units on the parcel of
land, whether contained in a single building or more than one building, does not
exceed three dwelling units;
(ii)
registered residential condominium units;
(iii)
single family dwelling with basement suite;
(iv)
residential portion of non-residential property;
(v)
vacant residential land held for the development of the above uses; and
(vi)
designated manufactured home located on a site in a manufactured home
community.
PART II - ASSESSMENT CLASSES AND TAX RATES
Assessment Classes and Sub-Classes
5.
For the purpose of the 2026 tax levy, all assessed property within the City is hereby divided
into one of the following assessment classes and subclasses:
(a)
residential:
(i)
Single Family Residential; and
(ii)
Multiple Family Residential;
(b)
non-residential;
(c)
farmland; and
(d)
machinery and equipment.
Allowance for non-Collection of Taxes
6.
Pursuant to Section 359(2) of the Act, for the 2026 tax levy there may 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.
Authorization to Tax
7.
The City Manager is hereby authorized to impose the tax rates in Schedule "A" on the
assessed value of all taxable property as shown on the 2026 assessment roll and
supplementary assessment roll.
Annexed Property
8.
There shall be assessed, imposed and collected for the year of 2026, on those properties
annexed to the City which are still subject to the following Orders in Council, those rates
which are provided in each of the Orders in Council:
(a)
Order in Council 432/2004 dated September 22, 2004; and
(b)
Order in Council 531/2009 dated October 28, 2009, as amended by Order in Council
477/2010 dated December 16, 2010, and Order in Council 103/2011 dated March 23,
2011.
PART III - GENERAL
Effective Date
9.
This bylaw comes into force on the day it is passed.
READ A FIRST TIME IN OPEN COUNCIL this 14th day of April, 2026
READ A SECOND TIME IN OPEN COUNCIL this 14th day of April, 2026
READ A THIRD TIME IN OPEN COUNCIL this 14th day of April, 2026
AND SIGNED BY THE MAYOR AND CITY CLERK this 14th day of April, 2026
"Mayor Cindy Jefferies"
"Catherine Jackson"
MAYOR
ACTING CITY CLERK
BYLAW 3740/2026
SCHEDULE "A"
Assessment Class
Tax Levy
Taxable Assessment
Tax Rate
Single Family Residential
96,977,622
$
13,742,825,450
0.0070566
Multiple Family Residential
11,296,461
$
1,392,029,740
0.0081151
Non Residential
78,104,705
$
4,158,310,010
0.0187828
Farm Land
99,581
$
7,904,800
0.0125975
186,478,369
$
19,301,070,000
Machinery & Equipment1
-
$
30,014,150
0.0187828
TOTAL TAX LEVY
186,478,369
$
19,331,084,150
Allowance for non-collections
-
$
Approved tax requirement
186,478,440
$
Assessment Class
Tax Levy
Taxable Assessment
Tax Rate
Single Family Residential
36,313,555
$
13,740,561,260
0.0026428
Multiple Family Residential
3,570,713
$
1,351,109,740
0.0026428
Non Residential
16,532,938
$
3,875,967,190
0.0042655
Farm Land
20,891
$
7,904,800
0.0026428
56,438,097
$
18,975,542,990
Machinery & Equipment1
-
$
30,014,150
-
TOTAL TAX LEVY
56,438,097
$
19,005,557,140
Prior year (Over)/Under levy
12,297
$
Requisition
56,426,206
$
Assessment Class
Tax Levy
Taxable Assessment
Tax Rate
Single Family Residential
405,347
$
13,740,561,260
0.0000295
Multiple Family Residential
39,858
$
1,351,109,740
0.0000295
Non Residential
114,341
$
3,875,967,190
0.0000295
Farm Land
233
$
7,904,800
0.0000295
559,779
$
18,975,542,990
Machinery & Equipment1
-
$
30,014,150
-
TOTAL TAX LEVY
559,779
$
19,005,557,140
Prior year (Over)/Under levy
798
-$
Requisition
560,000
$
Assessment Class
Tax Levy
Taxable Assessment
Tax Rate
Non Residential2
14,140
$
194,232,750
0.0000728
TOTAL TAX LEVY
14,140
$
194,232,750
Requisition
14,140
$
1Exempt from taxation per Bylaw 3211/98
2Designated Industrial Property assessment and tax rate are set by the Provincial Assessor
Municipal Tax Rates
Education Tax Rates
Management Bodies Tax Rates
Designated Industrial Property Requisition Tax Rate
2026