About 25% of all Edmonton property owners pay local improvement charges in addition to municipal and education property taxes.
Local improvement charges fund (for example, alley renewal, sidewalk reconstruction, decorative streetlighting, street and alley lighting, streetscape improvements and paving of gravel alleys) that can be initiated either by the City or property owners.
No properties are exempt from local improvement charges. City-owned properties are assessed in the same manner as privately owned properties.
Local improvement charges are included in the annual tax notice.
Paying local improvement charges
Property owners have the following options for payment of local improvement charges:
- You can pay local improvement charges in annual payments for the term of the project. The charge including interest will be included on your property tax notice sent in May each year. If you are currently enrolled in the Monthly Payment Program, this is included in your Monthly Payment.
- During the first year local improvement charges appear on your property tax notice, you can pay out your share of the project cost in full by December 15, without any interest charges.
- After the first year, you can pay out the full balance of local improvement charges by December 15 to avoid further interest charges.
The City established an interest rate in a bylaw; therefore, it will not change for the term of the local improvement project.
When paying out the balance of your local improvement charges, payment must be made in full. The City is unable to accept partial payments for local improvement payouts.
Maintenance local improvement charges do not have an expiry year and are not eligible for the payout option.
How to file a formal complaint on local improvement charges
If you wish to file a formal complaint about a local improvement charge, you must do so in writing by December 31 of the first year the charge appears on the tax notice.
- incorrect assessment frontage,
- incorrect owners assessed or
- incorrect calculations.
The local improvement tax rate is set by City Council and can not be appealed.