Part of Property tax

Property tax late penalty reimbursement

If you purchased property in 2022, did not receive a tax notice from your municipality, and paid a late payment penalty, you may be eligible for reimbursement.

Alberta’s government is phasing out the Property Tax Late Penalty Reimbursement Program because significant progress has been made on getting processing times in Land Titles back to normal.

Applicants, who receive a notice of penalty related to their 2022 property taxes incurred due to Land Titles delays, have until August 31, 2023 to submit applications to the Property Tax Late Penalty Reimbursement Program.

The program, which has assisted more than 1,000 applicants, was established in July 2022 to reimburse homebuyers who were assessed a late payment penalty because of registration delays in Land Titles.

Between December 2022 and June 2023, processing times in Land Titles improved by more than 65% and continue to improve through new hires and improved processes.

Overview

Municipalities send out property assessment and municipal tax notices annually to registered property owners. Due to ongoing delays with Land Titles document registration processing times in 2022, ownership and mailing address changes may not have been reflected on municipal property tax notices in 2022. Albertans who purchased a property in 2022 may not have received a tax notice from their municipality.

If you purchased a property, did not receive a tax notification from your municipality, and paid a late payment penalty due to non-payment in 2022, you may be eligible for reimbursement of your late payment penalty from the Government of Alberta. The final deadline to apply is August 31, 2023.

Eligibility

You can submit a request for reimbursement of your late payment penalty if you meet all of the following criteria:

  • you have purchased a property within 3 months of your 2022 municipal tax deadline
  • you or your legal advisor have submitted the required land title registration documents to the Land Titles Office
  • you did not receive a 2022 property tax bill from your municipality prior to the date your taxes were due
  • you paid a late payment penalty to your municipality

Application deadlines

In recognition that municipalities have the ability to set their own tax payment dates and notification procedures, the deadline to apply has been clarified:

  • Effective December 15, 2022, the deadline to apply for reimbursement is 3 months after the date the notice of penalty for late payment was issued.
  • The final deadline to submit an application is August 31, 2023.

How to apply

If you think you are eligible for reimbursement of your late payment penalty, email [email protected] and provide the following documentation:

  • property owner name(s) and municipal address
  • owner's mailing address (if different from above)
  • legal land location (if known)
    • urban (lot, block, plan number), or
    • rural (quarter, section, range, meridian)
  • date of property purchase
  • document registration request (DRR) number, if known (provided when you or your legal advisor submitted title transfer documents to the Land Titles Office)
  • proof of payment of your property taxes and late penalty, through an itemized statement of account from your municipality

The personal information collected through the Property Tax Late Penalty Reimbursement Program is for determining whether a land title transfer has been delayed and subsequent eligibility for property tax penalty reimbursement. This collection is authorized by section 33(c) of the Freedom of Information and Protection of Privacy Act. For questions about the collection of personal information, contact the Executive Director, Business and Vital Event Registries, by email at [email protected], by phone at 780-427-2711, or by mail to Business and Vital Event Registries, 3rd floor John E. Brownlee Building, 10365 97 Street NW, Edmonton, AB T5J 3W7.

Contact

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-2711
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]