2012 Education Property Tax Requisition

For Municipal Administrators

Each municipality may access its 2012 provincial education requisition on the MERO system located at milenet

On this website you will find:

  • the 2012 education property tax requisitions and varied equalized assessment calculations
  • forms for preparing the local education property tax rates,
  • a link to the Education Property Tax: Fact and Information brochure, and
  • a link to information about the Education Property Tax Assistance for Seniors program.

      The provincial education requisition is $1.979 billion for the 2012/13 fiscal year, an increase of 6.4 per cent from 2011/12. An accessible, quality education system is a priority for the Alberta government and for all Albertans. The requisition increase will help to fund this priority.

      The provincial uniform education property tax rates for 2012 remain at 2.70 mills for residential and farmland property, and 3.97 mills for property classed as non-residential. The formula for calculating each municipality's 2012 requisition is based on the least of:

      • a 12 per cent requisition cap;
      • a four-year average of equalized assessments (2009, 2010, 2011, and 2012); or,
      • your municipality's 2012 equalized assessment.
      Thank you for your ongoing co-operation and support for Alberta's outstanding basic education system.

        Why do we have education property taxes?

        How much does the education tax contribute to education funding?

        Do City of Calgary taxpayers pay more in education property taxes than their school boards receive?

        Do City of Edmonton taxpayers pay more in education property taxes than their school boards receive?

        Is the province collecting more than last year from Albertans for education?

        Where exactly do Albertans' education property tax dollars go?

        How are education property taxes distributed?

        More information


        Printable versions of this information:

        Why do we have education property taxes?

        Education property taxes provide support for Alberta’s kindergarten to Grade 12 education system, and all Albertans benefit from this quality education system.

        Education property taxes provide:

        • a stable source of revenue for the kindergarten to Grade 12 education system;
        • equitable funding for students no matter where they live; and
        • stability in taxation for property owners.

        How much does the education tax contribute to education funding?

        With Budget 2012, education property taxes will contribute about $1.98 billion to public and separate school boards. If this money was not collected through property taxes, the provincial government would have to access other revenue sources, such as personal income taxes or corporate taxes. The education tax for municipalities is limited by a 12 per cent cap or a four-year average of municipal property assessments.

        The province is requisitioning $1.98 billion from Albertans in Budget 2012 to assist with the funding for education. It is projected that Alberta’s school boards will receive about $5.52 billion in provincial funding in the 2012/13 school year. Across Alberta, education property taxes will provide about 30 per cent of provincial funding (excluding infrastructure) for the kindergarten to Grade 12 education system in the 2012/13 school year. The remainder of funding comes from general revenues.

        Do City of Calgary taxpayers pay more in education property taxes than their school boards receive?

        No. The province is requisitioning about $637 million from the City of Calgary during the 2012 tax year to assist with the funding for education. It is projected that Calgary’s two school boards will receive about $1.39 billion in provincial funding in the 2012/13 school year.

        Do City of Edmonton taxpayers pay more in education property taxes than their school boards receive?

        No. The province is requisitioning about $390 million from the City of Edmonton during the 2012 tax year to assist with the funding for education. It is projected that Edmonton’s two school boards will receive about $1.10 billion in provincial funding in the 2012/13 school year.

        Is the province collecting more than last year from Albertans for education?

        In fiscal year 2012/13, the government will collect about $120 million more in education property taxes than in 2011/12. Homeowners may see an increase in their education property tax portion, based on the assessment and local education tax rates.

        Where exactly do Albertans' education property tax dollars go?

        Education property taxes support public and separate school students. The majority of these funds are for instruction, including teachers’ salaries, textbooks, and classroom resources.

        Education property taxes are not used to fund capital expenditures such as school construction or renovations; teachers’ pensions; government operations; and private, charter or Francophone schools.

        How are education property taxes distributed?

        Education property taxes are pooled and then distributed to all public and separate school boards on an equal per-student basis. In Alberta, no matter where a student attends school and what type of school the student attends, each is funded at the same funding rate.

        More Information

        Education Property Tax - Facts and Information

        Guide to Equalized Assessment in Alberta

        2012 Education Requisition Summary Report

        Provincial 2012 Equalized Assessment Report

        Contact the Grants and Education Property Tax Branch at 780-422-7125. To call toll free, dial 310-0000 then 780-422-7125.