Taxes & Assessments

Tax Rate Bylaw 2025

Assessment and tax notices for the 2025 taxation year will be mailed on May 29, 2025, and are due on September 16, 2025. All assessments and tax notices are deemed to have been received seven (7) days after mailing within Alberta and fourteen (14) days outside of the province.

A 2% penalty will be applied on any outstanding taxes on October 15th, November 15th and December 15th, 2025. A 10% penalty will be applied on January 15th, 2026.

Property Tax Payment Options

  • Payment at ATB Financial Institution (please specify MD of Spirit River to the teller)
  • Option Pay on the MD of Spirit River website
  • Online banking through ATB Financial
  • E-transfer
  • In Office: 4202 - 50th Street, Spirit River, during regular hours

*Payments in cash, cheque, money order and debit cards are accepted*

Assessment Complaints 

Anyone wishing to object to the assessment value on any property in their name must, by the date specified on their tax notice, lodge a complaint using the Assessment Complaint Form or  https://www.bing.com/ck/assessment complaint form. This Form must be mailed to the Assessment Review Board Clerk, Monty Bremont:

Box 389, 4202 – 50th St. Spirit River, AB T0H 3G0

The complaint must be accompanied by a fee as outlined below:

Residential (3 or fewer dwellings): $50.00

Farmland: $50.00

Residential (4 or more dwellings): $650.00

Non-residential: $650.00

The fee will be refunded to the complainant if the complaint is successful. A copy of Filing a Property Assessment Complaint and Preparing for your Hearing booklet, as well as a Guide to Property Assessment and Taxation in Alberta, can be obtained at the Municipal District of Spirit River No. 133 office.

Complaints must be submitted in writing on or before August 5th, 2025.

Assessment Inquiries, questions or concerns may be made to Alan Down, Property Assessor at the Northern Sunrise County in Peace River:

Alan Down, Property Assessor
Ph: 780-625-3292                    adown@northernsunrise.net

An interview with the Property Assessor may save the cost of the complaint fee.

Under the Municipal Government Act, municipalities are responsible for collecting taxes for municipal and educational purposes. Property taxes are levied based on the value of the property as determined through the property assessment process. Property taxes are not a fee for service, but a way of distributing the cost for local government services and programs fairly throughout a municipality.

The property tax system consists of two distinct processes—preparing the assessments and setting the tax rate. The assessor’s job is to prepare assessments. The municipal council is responsible for setting the tax rate. In addition to setting the tax rate, the municipal council is responsible for calculating the taxes payable and collecting the taxes.

What is Property Assessment?

Property assessment is the process of assigning a dollar value to a property for taxation purposes. In Alberta, property is taxed based on the ad valorem principle. Ad valorem means “according to value.” This means that the amount of tax paid is based on the value of the property. For more information, please refer to the Guide to Property Assessment and Taxation in Alberta.

Information on Property Taxes in Alberta

Property Tax Information

Tax Installment Payment Plan

MD residents and landowners may apply to enter into a Tax Installment Payment Plan (TIPP) Agreement with the Municipal District of Spirit River No. 133. Taxes payable under the TIPP Agreement shall be collected from January to December of the current year, with the tax account balance to be paid in full by December 31st of the current tax year. If you are interested in applying or would like further information, please contact the MD office at 780-864-3500 or mdsr133@mdspiritriver.ab.ca.

Tax Installment Payment Plan Application

Unpaid Property Taxes

Bylaw 2-2000: Penalties on Unpaid Property Taxes

What to Know About Overdue Property Taxes

Important Dates: 

Assessment and tax notices are mailed out at the end of May and are due on September 16th annually. All assessments and tax notices are deemed to have been received seven (7) days after mailing within Alberta and fourteen (14) days outside of the province.

A 2% penalty will be applied on any outstanding taxes on October 15th, November 15th and December 15th of the tax year. A 10% penalty will be applied on January 15th of the following year.

What happens if you don’t pay your property taxes?

If you miss the deadline to pay your property taxes, your municipality will likely charge a penalty on the unpaid amount. The penalty amount depends on local bylaws.

The MD of Spirit River’s tax penalty bylaw can be found on their website at mdspiritriver.ab.ca. Go to Departments, then Taxes & Assessments, then scroll to bottom of page to Unpaid Taxes and click on the PDF titled Bylaw 2-2000: Penalties on Unpaid Property Taxes.

Should the tax obligations and accrued penalties remain unmet for a certain period, the municipality can take steps to collect the money. This process could eventually lead to your property being sold at a public auction to recover what's owed.

How the municipality collects unpaid taxes depends on what the taxes are for:

  • Land and homes follow one process (including public auction).
  • Manufactured homes or non-land taxes (like well drilling equipment) follow slightly different rules.
  • In rare cases, such as with pipelines or utility infrastructure, the municipality may apply a special lien to protect its claim ahead of other creditors.

What’s the difference between “unpaid taxes” and “taxes in arrears”?

  • Unpaid taxes: Any amount not paid by your municipality’s payment deadline (e.g. Sept 16).

Taxes in arrears: If your taxes and penalties still aren’t paid by December 31 of the same year, they officially become “in arrears”, which means they now fall under stricter recovery laws — including the possibility of a public auction.