Red Deer. Assessment and Tax Department

Corporate body

Red Deer. Assessment and Tax Department

Our modern system of property taxation has roots which began in England in the Middle Ages. William the Conqueror completed an inventory of the nation's wealth, right down to farm animals. This was used to provide a basis for a tax and wealth, and was England's first complete assessment roll. The first local government in Red Deer goes back to May 31, 1894 with the government of North West Territories declaring Red Deer as an unincorporated town. Although there was no council, an overseer was appointed and the tax rate was fixed at 2 mills. In 1904 with an appointment of a Finance Committee to report on matters connected with leasing and selling town property and to generally manage the financial affairs of the Town. L.G. Fulmer was appointed the Assessor of the Municipality (by-law # 95) in 1906 and stayed in this position until 1908. In 1907 the Commissioner(s) were to provide for the assessment and collection of the town taxes, licenses, water rates, sewer rates and to have care, management, control and direction of all Town owned property, including, improvements, roads, parks. In 1909, A.T. Stephenson was appointed the Assessor for the Municipality (by-law # 193) and was in this position until 1913. Mr. John Malcolm was appointed assessor in 1914 (by-law # 352), but held the position for only one year and then Mr. A.T. Stephenson was again appointed Assessor of the Municipality from 1915 until 1921. By 1916 the City Council appointed a tax collector who was responsible for the assessment of all properties and the collection of monies, of which he received one percent of monthly collections. Beginning in 1917, the City of Red Deer changed the tax collecting system. By changing the Charter, it allowed City staff to make the assessment in the fall for the following year, allowing estimates, the passing of the rate by-law and the printing and sending out of tax notices to occur in late January to early February of the New Year. By doing this, the taxes collected earlier in the year allowed the City to pay its own expenditures without having to borrow from the bank. In 1945 Mr. C. Embury "Em" Ross joined The City as a combined building inspector and assessor. In 1955 this position was split when the building assessment departments were split and Mr. Ross became a full time assessor. In 1960 the Finance Committee consisted of several positions, including C.E. Ross as the City Assessor, and D.J. Wilson as the Tax Collector. By 1964, there was a separate Tax Department and Treasurer's Department. Prior to 1985, the department, called "Land, Taxes and Assessment" reported directly to the City Commissioner. In 1985, the department (still called Land, Taxes and Assessment), reported to the Treasury Department, who reported to the City Commissioner. Today (2008) the Assessment & Taxation Services Department is responsible for assigning civic addresses to property within the city of Red Deer, placing value on properties taxation purposes, and collecting property and business revitalization zone tax on behalf of The City, Alberta Education, Public Library, and the Business Revitalization Zone. Assessment and Taxation are broken down into two sections. The Assessment section is responsible for property assessment; conducting market based assessments annually, sending out assessment notices within legislated deadlines, and calculating an assessment for businesses located within the boundaries of the downtown Business Revitalization Zone. The Taxation section is responsible for the collection of taxes and the administration of the civic address system and the Tax Installment Plan.