Property Tax Exemptions

Alberta Municipal Affairs published a document entitled Property Tax Exemptions in Alberta – a guide, that is intended to help members of non-profit organizations, municipal administrators, property assessors, and others who have an interest in property tax exemption.

Lloydminster non-profit organizations must meet the following requirements to qualify for property tax exemption:

  • Facility must be described in Section 314 of the Lloydminster Charter and meet the qualifications and conditions of the Community Organizations Property Tax Exemption Regulation.
  • Funds of the organization must be used for the purposes of the organization and not for the benefit of the organization's directors or employees.
  • The property must be able to meet specified accessibility and time-of-use requirements.
    • Property must be owned or leased by a non-profit organization
    • Unrestricted more than 70% of the time
    • Charitable and benevolent purpose that benefits the general public for at least 60% of the time that the property is in use
    • Not restricted access by race, culture, ethnic origin, religious belief, property ownership, unreasonable fees or other membership requirements
    • The property cannot be used in operation of a professional sports franchise 

Non-Profit Organizations property tax exemptions are administered through the City of Lloydminster’s Non-Profit Organization Property Tax Exemptions Policy.

Deadlines and Limitations

  • Failure to provide the information requested by the municipality to determine qualifications for an exemption may result in termination of the exemption.
  • The onus is on the non-profit organization to self-identify through the application process.
  • Exemptions may only be approved for a maximum of three years after this period has expired, a new application is required.
  • If a non-profit organization purchases or leases a property after the deadline for submission, they may still apply. It will be at Council's discretion to approve an exemption for the portion of the year that the non-profit organization occupied the property.

Applications and supporting documents may be emailed to taxes@lloydminster.ca or mailed to City Hall, 4420 50 Avenue, Lloydminster, AB, T9V 0W2.

The deadline to apply is September 30 for an exemption in the following tax year.