Municipal Assessment and Grants
The Municipal Assessment and Grants Division is responsible for municipal financial components such as municipal grants, the property assessment system, and Education Property Tax components that will ensure a coordinated approach to municipal fiscal sustainability.
This branch develops assessment standards and guidelines, and audits municipal property assessments to ensure that each municipality prepares its property assessments according to provincial legislation. It leads the development of assessments and property tax policy for the province, and supports the system in place for associated complaint and appeals.
Other functions include assessing all linear property (e.g., oil/gas wells, pipelines, electric power lines, and telecommunication systems) in the province. The branch also reviews and updates the rates that are applied to the types of industry property that are assessed on the basis of regulated rates and procedures (machinery and equipment, railway, and linear property).
Grants and Education Property Tax Branch
This branch administers the Municipal Sustainability Initiative (MSI), a key funding initiative to strengthen the municipal sector and provide support to municipalities for infrastructure needs and other priorities in support of their long-term viability. Financial support is also provided to municipalities for regional collaboration initiatives, grants in place of property taxes on Crown properties, and other local capacity building activities. The branch leads the ongoing implementation of the province’s Accountability Framework for Municipal Grants, which ensures that provincial funding to local governments is used to achieve Government-wide Objectives for municipal grant funding.
The branch prepares equalized assessments for each municipality and administers the education property tax requisitioning program on behalf of the province. Equalized assessments are generated for requisitioning taxes for education, inter-municipal cost-sharing programs, and in formulas for calculating various grants to municipalities.
The branch also leads the development of property tax policy dealing with property tax exemptions and community revitalization levy areas.