What is the relationship between "tax” and "assessment”?

Too often, the terms “assessment” and “taxation” are considered to be interchangeable. However, assessment and taxation are very different. Although one impacts the other, each is a distinct and independent process.

Assessment is the process of placing a dollar value on a property for taxation purposes. This value is used to calculate the taxes charged to the owner of the property.

Taxation is the process of applying a tax rate to a property’s assessed value to determine the taxes payable by the owner of the property. That being said, you cannot file a complaint about your taxes, only your assessment.

For information regarding your assessment, please contact the Corporate Services Department at 403-752-3322.