Provincial education property taxes are set by the Government of Alberta and account for approximately 30% of the total property tax amount for Edmonton homeowners, as shown on the tax notice. The City of Edmonton collects the education tax amount on behalf of the provincial government.
Each year, the Alberta government determines the total amount of revenue needed for education purposes through the property taxation system across the province and bills each municipality for its share of the education property tax requirement (called the "education property tax requisition").
The education property tax rate is calculated by the City in the following manner:
Education property tax requisition ÷ total assessed value of all properties = education property tax rate
Your property’s assessed value is used to calculate your share of Edmonton's education property tax requisition. This part of your property tax is collected by the City and sent to the Government of Alberta.
All property owners in Edmonton, residential and non-residential, are required to pay education property taxes including those without children in school and senior citizens.
The education requisition allowance
This allowance is used to offset tax losses resulting from assessment corrections, formal complaints and appeals during the year. The allowance applies only to education property taxes and is not additional revenue for the City. The Municipal Government Act requires that the additional allowance be shown separately on the tax notice.
Use of the education tax
The Government of Alberta states that education property taxes support public and separate school students in kindergarten to grade 12. Education property taxes are pooled and then distributed to all Alberta school boards on an equal per-student basis. The majority of these funds are for instruction, including teacher salaries, textbooks, and other classroom resources.