POST #3 ARMAA Update on October 17, 2023:

 

• Principles – Determine guiding principles for assessment and taxation assessment
• CCRG – update and clarify policies
• AYM – principles for how this is determine and applied
• Followed by technical review for each assessment type

• IPPSA – Why was Telecom, Rail and Electrical power models placed ahead of the O&G assets
  • MA suggestion following the previous process and have some technical information that could be reused to help scope this review. 
• TELUS – Sequencing and impacts on the financial impacts
  • Response that Phase 3 would relate to evaluating the tax impacts
• Positioning from O&G groups to move these phases forward as a lot of work has already been done.
• TELUS – Wanting to see if there was an opportunity to work through more work in tandem to reduce timeframe for outcomes. Also, keeping phase 2 work all together to evaluate the total impacts on taxes. 
• Discussion around previous process – generally it was suggested that the technical work was sound, and may not require significant updating to move forward.
• AYM
  • Proposed path forward is MA will develop a white paper for associations to determine specific impacts of existing and proposed policy changes through written submissions, followed by virtual meetings to discuss
• CCRG
  • MA white paper, work with associations to determine key issues
  • Technical working group review 
  • Steering Committee would then review the recommendations from the technical working group, with written confirmation of individual association alignment. 
  • Need to recognize the difference in services provided at the municipal level in Alberta compared to other jurisdictions
• White papers will provide some discussion around what is in-scope vs out of scope for each white paper. 
• Assessment Models
  • Review models to update since the last review in 2005
  • 3 phase approach for each assessment type
    • Phase 1 – White paper outlining known issues, alignment with principles, etc. The technical working group would also provide costs for the specific property type. MA will prepare draft models/draft impacts
      • Technical working group could take 6-12 months
    • Phase 2 – Reviewed by impacted stakeholders/associations, including taxation impacts and recommend tax-based mitigation strategies
    • Phase 3 – Would come back to steering committee to review engagement results and provide advice. Recommendations will relate to assessment models and implementation strategies. 
  • What parts of tax policy should be discussed at this point?
    • No 5:1 rate
    • Assessments excluded from education tax, etc. 
• Consistency of technical information
  • Discussion regarding if industry should bring specific costing information to the table for discussion, or should there be a third-party used to obtain all of this data. 
  • The discussion led towards allowing some industry input, with a third-party acting as somewhat of an audit function to ensure equality among all industries. 
  • Budget could be a restricting factor in how this can be addressed. 
    • One potential funding source would be using funding from the DIP mill rate
    • Less likely path would be to request that the Minister find the funding to complete this week. 
• Next Steps
  • MA will draft some additional questions for consideration prior to finalizing the conversation. This should be sent out by Thursday.
  • There will be a virtual meeting in 2 weeks, with the intent of reaching consensus on the final items.

 

• Notes Taken by Jason Wallsmith, CAO MD of Acadia

 

POST #2 ARMAA Update on May 2022 Meeting

This Committee, which was created by Municipal Affairs, consists of various municipal and industry stakeholders affected by pending and future review of Alberta’s assessment model.

As a response to the gross mismanagement of the recent assessment model review by the GOA, this committee is tasked with designing the terms of engagement, consideration and communication surrounding all future review.

No tangible outcomes regarding the framing of future processes have been attained and are not expected until, at minimum, Q4 of 2022.

For further information, please contact ARMAAs’ committee appointment for the AMR, Tyler Lawrason

POST #1

The Government of Alberta is seeking to reinitiate stakeholder engagement on Alberta’s regulated property assessment model.

Before the ministry engages with municipal and industry stakeholders in discussions around specific assessment issues, Municipal Affairs will be seeking advice from stakeholders on the design of the engagement process. This will include developing the principles, process, and schedule for the broader Assessment Model Review (AMR) engagement review. They intend to establish an AMR Steering Committee to work with them to co-design an engagement plan, which will then be shared with the Minister of Municipal Affairs for his review and approval.

They would like to note that this steering committee will not be discussing the engagement for regulated farmland assessments. A separate steering committee will be established at a later date to discuss these assessments.

ARMAA has chosen Tyler Lawrason to participate in the first meeting of the AMR Steering Committee, which is to be scheduled for late May 2022.