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THE CITY OF SPRUCE GROVE
BYLAW C-1440-26
2026 PROPERTY TAX AND SUPPLEMENTARY PROPERTY TAX RATE BYLAW
WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000, c M-26, as
amended, a council shall pass a property tax bylaw annually to impose a tax in respect
of property in the municipality to raise revenue to be used toward the payment of
requisitions and expenditures and transfers set out in the approved budget of the
municipality;
AND WHEREAS, the Municipal Government Act, R.S.A. 2000, c M-26, as amended
provides that if in any year a council passes a bylaw authorizing supplementary
assessments to be prepared, the council shall, in the same year pass a bylaw
authorizing a council to impose a supplementary tax in respect of that property and that
the supplementary tax rates be the same as imposed in the property tax bylaw;
AND WHEREAS, Council passed Bylaw C-1113-20 - Supplementary Assessment
Bylaw, to authorize supplementary assessments in order to levy property taxes on new
Improvements;
AND WHEREAS, the estimated revenue to be raised by taxation is $64,512,545; which
is further broken down between the estimated revenue to be raised by supplementary
taxation of $201,000 and the estimated revenue to be raised by annual taxation of
$64,311,545;
AND WHEREAS, Council is authorized to sub-classify assessed property, and to
establish different rates of taxation in respect to each sub-class of property, subject to
the Act;
AND WHEREAS, the City annexed lands from Parkland County by Order in Council
381/2020 and the order stipulates that for taxation purposes in 2021 and in subsequent
years up to and including 2051, the annexed land and the assessable improvements to
it must be assessed and taxed by the City on the same basis as if they had remained in
Parkland County;
AND WHEREAS, the City annexed lands from Town of Stony Plain by Order in Council
365/2025 and the order stipulates that for taxation purposes in 2026 and in subsequent
years up to and including 2051, the annexed land and the assessable improvements to
it must be assessed and taxed by the City on the same basis as if they had remained in
Town of Stony Plain;
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Bylaw C-1440-26
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AND WHEREAS, the Act authorizes the recovery of costs related to the provincial
assessor's operations and further provides that the tax rate be set by the Minister;
NOW THEREFORE, the Council of the City duly assembled, hereby enacts as follows:
1.
BYLAW TITLE
1.1
This bylaw is called "2026 Property Tax and Supplementary Property Tax
Rate Bylaw".
2.
DEFINITIONS
2.1
"Act" means the Municipal Government Act, R.S.A. 2000, c M-26, as
amended.
2.2
"Assessment" means a value of property determined pursuant to Part 9,
Division 4 of the Act and Matters Relating to Assessment and Taxation
Regulation, 2018, 203/2017, as amended.
2.3
"City" means the municipal corporation of the City of Spruce Grove in the
Province of Alberta.
2.4
"City Manager" means the administrative head of the City.
2.5
"Council" means the Council of the City of Spruce Grove elected pursuant
to the Local Authorities Election Act, R.S.A. 2000, c L-21, as amended.
2.6
"Improvement" means:
(a)
a structure;
(b)
anything attached or secured to a structure that would be
transferred without special mention by a transfer or sale of the
structure;
(c)
a designated manufactured home; and
(d)
machinery and equipment.
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Bylaw C-1440-26
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3.
LEVY RATES OF TAXATION
3.1
The City Manager is hereby authorized to levy the following rates of
taxation on assessment value of all property as shown on the assessment
roll of the City.
Tax Levy
Assessment
Tax Rate
(Mills)
General Municipal:
Residential/Farmland
45,710,575
7,120,249,120
6.4198
Multi-Family
3,249,818
361,585,020
8.9877
Non-Residential
15,286,552
1,407,303,430
10.8623
Annexed Properties (Order in Council 381/2020)
Residential/Farmland
27,794
6,181,700
4.4962
Non-Residential
26,294
2,758,520
9.5318
Annexed Properties (Order in Council 365/2025)
Residential/Farmland
10,512
1,637,500
6.4198
Total Municipal*
64,311,545
8,899,715,290
Education Requisition:
Alberta School Foundation Fund
Residential/Farmland
16,679,709
6,670,016,087
2.5007
Non-Residential
4,675,572
1,155,632,120
4.0459
21,355,281
7,825,648,207
Opted-Out School Board
Residential/Farmland
2,049,667
819,637,253
2.5007
Non-Residential
1,007,473
249,010,830
4.0459
3,057,140
1,068,648,083
Total Education
24,412,421
8,894,296,290
Meridian Housing Foundation Requisition
Operating Requisition
679,524
8,894,296,290
0.0764
Capital Contribution
207,237
8,894,296,290
0.0233
Total Meridian Housing Foundation Requisition
886,761
8,894,296,290
0.0997
Designated Industrial Property Requisition
4,825
64,856,710
0.0744
The above amounts include 2025 over/under levies.
* The supplementary taxation, estimated at $201,000, will be levied at the rates in this bylaw.
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Bylaw C-1440-26
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4.
SEVERABILITY
4.1
Every provision of this bylaw is independent of all other provisions and if
any provision is declared invalid by a Court, then the invalid provisions
shall be severed and the remainder provisions shall remain valid and
enforceable.
5.
EFFECTIVE DATE
5.1
This bylaw shall come into force and effect when it receives third reading
and is duly signed.
First Reading Carried
27 April 2026
Second Reading Carried
11 May 2026
Third Reading Carried
11 May 2026
Date Signed
11 May 2026
__________________________
Mayor
__________________________
City Clerk