Municipalities rely on property taxes because they are one of the main ways local governments fund services and infrastructure in the community. Unlike provincial or federal governments, municipalities do not receive revenue from sources like income tax or sales tax.

Property taxes help support the day-to-day services residents rely on, while also helping municipalities plan for long-term community needs.

Property taxes help pay for many of the local services, facilities, and infrastructure that support daily life in the community. This can include roads, parks, recreation facilities, emergency services, snow clearing, utilities, staffing, and other municipal operations. Property taxes also help support long-term investments in infrastructure and equipment needed to keep services reliable over time.

The Operating Budget supports the Town’s day-to-day services, programs, and operations. This includes things like staffing, fuel, maintenance, utilities, recreation programming, and routine service delivery.

The Capital Budget supports larger investments that have a longer lifespan. This includes projects such as roads, sidewalks, water and sewer infrastructure, facilities, and major equipment. In simple terms, the Operating Budget helps keep services running today, while the Capital Budget helps build and maintain the infrastructure needed for the future.

A property tax bill includes more than just the Town’s municipal portion. It also includes provincial requisitions, such as the education property tax and seniors’ housing requisition, which the Town collects on behalf of the Province. This means not every dollar on a property tax bill stays with the Town of Westlock.

Not every dollar stays with the Town because municipalities collect some amounts on behalf of the Province of Alberta. These provincial requisitions are included on the property tax bill, but they are not municipal revenue. The Town collects those amounts and remits them as required.

Provincial requisitions are amounts collected on the property tax bill on behalf of other organizations or levels of government. In Alberta, this includes items such as the education property tax and the seniors’ housing requisition. These amounts appear on the tax bill, but they are not retained by the Town for municipal services.

Property taxes are generally based on two main factors: the assessed value of your property and the tax rates set for that year. Your assessment helps determine your share of the overall tax requirement. This means property taxes are not a flat fee. The amount can differ from property to property depending on assessed value and the portions applied on the tax bill.

Because a broader assessment base can help share the cost of local services across more properties over time. ABmunis specifically notes that communities with more businesses may have more help sharing the cost of local services.

Two properties can see different tax changes because property taxes are based on assessed value, not a flat amount. Even if two properties seem similar, differences in assessment, classification, or how values change from year to year can lead to different tax impacts. That is why not everyone sees the same increase or decrease on their bill.

Municipalities still face rising costs just like households and businesses do. Expenses related to materials, fuel, equipment, utilities, contracts, and staffing can all increase over time. At the same time, municipalities are expected to continue delivering reliable services and maintaining infrastructure. Because municipalities have limited revenue tools, they must balance service needs, affordability, and long-term planning carefully each year.

Municipalities in Alberta are required to adopt balanced operating budgets. That means they cannot plan to spend more than they bring in for day-to-day operations. This is one reason budgeting decisions are so important at the municipal level and why careful planning is needed to manage costs, service levels, and future infrastructure needs.

Business and industry growth matters because it helps broaden the local tax base. When more properties contribute to the overall tax base, it can help support municipal services and infrastructure across the community. Growth can also bring jobs, investment, and economic activity, which strengthens the community over time. Strong growth does not remove financial pressures on its own, but it can help create more stability and opportunity for the future.