Town implements supplementary assessment bylaw

By John Watson Local Journalism Initiative Reporter

The Town of Strathmore is imposing taxes on partially constructed, as well as entirely new builds going forward throughout the year.

Council voted unanimously to pass the 2026 supplementary assessment bylaw during the Jan. 21 meeting. This followed up the presentation of the bylaw which took place the previous week before the Committee of the Whole.

“This is a municipal government act required bylaw that we have in place that allows us to tax any improvement to a property during the 2026 year. If we didn’t have it in place, if a house were to get completed, renovations, we wouldn’t be able to assess and tax those and earn revenue on them,” said Riley Brolly, manager of financial planning, budgeting and reporting for the Town of Strathmore. “That assessment is based on a market value as of June 30, 2025, and the condition of the property at Dec. 31, 2025. Any additions, any improvements, for example a new home gets built, it was a piece of land at Dec. 31, but then the building is completed … we can tax that because of this supplemental assessment bylaw.”

Council needed to pass the bylaw following the Dec. 31 condition date, and before May 1 of the current tax year in order for it to be immediately applicable. This bylaw is specifically noted to not apply to linear property.

Strathmore’s tax assessor must determine the value of new improvements added to properties since Dec. 31 and collect property taxes for the remaining portion of the tax year.

The Municipal Government Act requires the passing of a new Supplementary Assessment Bylaw every year prior to May 1, which is also to automatically repeal the previous year’s bylaw.

“The tax bylaw that goes out in May is for 2026. Council passed the 2026 budget in late November which included the property taxes we needed to raise to provide services to residents and businesses,” said Brolly.  “The bylaw that goes out June 30 is for the 2026 tax year. If you pay June 30, they are paying for what has already happened in 2026 and what will happen the rest of 2026.”

Without passing this type of bylaw, the town becomes unable to prepare supplementary assessments during the taxation year for improvements and new construction.

Under the bylaw, supplementary assessments which are prepared are prorated in order to reflect only months during which improvements to properties are complete, occupied, located within the town, or are in operation, including the whole of the first month of completion or appearance. 

The new edition of the bylaw came into effect immediately upon the passing of its third reading by council.