Not all property is assessable for property tax purposes. The Municipal Government Act outlines what property is assessable for taxation.
The act defines property as:

  • A parcel of land
  • An improvement
  • A parcel of land and the improvements to it
  • Publicly owned infrastructure or equivalent privately owned facilities
  • Minerals
  • Property in Indian reserves
  • Property in Metis settlements
  • Growing crops

Some properties are assessable, but not taxable. Properties that are assessed but then exempted (in whole or in part) from taxation include:

  • Most farm residences and improvements
  • Environmental, municipal, and school reserves
  • Government properties such as hospitals, libraries, and schools
  • Colleges and Universities
  • Privately operated schools
  • Churches and cemeteries
  • Property owned by some non-profit organizations such as benevolent societies, boys’ and girls’ clubs, etc.
  • Hostels

City of Lloydminster Property Tax exemption form.