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Lacombe’s Local Improvement Tax Policy to ensure fairness

Lacombe, Alberta (May 27, 2020) – Council Monday approved a Local Improvement Tax Policy to serve as a framework for implementing local improvement taxes in a consistent and equitable manner. The policy takes effect on May 26, 2020. 

“This policy is to be implemented when projects are identified by Council or the community that represent a change in the level of service, such as a new sidewalk, street lighting, or the paving of a lane or road,” said Mayor Grant Creasey. “The costs will be apportioned based on project beneficiaries, with the goal of striking a fair balance for everyone.”

A local improvement is a project that benefits one neighbourhood more than the municipality as a whole. The improvement is paid for in whole or in part by benefitting property owners through a local improvement tax; however, the life cycle operations, maintenance, renewal, and replacement of local improvements are responsibility of the City.

A local improvement can be initiated by the City based on direction from Council or an infrastructure assessment that identifies a need. Alternatively, property owners who wish to have improvements carried out near or adjacent to their property can petition the City to have the improvement completed.

“When infrastructure improvement needs are identified by members of the public or by Council, and determined to be a local improvement, the municipality will levy local taxes with consistent methodology, based on the type of improvement under consideration and according to appropriate legislation,” said Chief Administrative Officer Matthew Goudy. 

The Local Improvement Tax Policy was prepared in accordance with the Municipal Government Act R.S.A. 2000 Chapter -26 (MGA) Sections 391 –409, and will be reviewed every four years or upon legislative change. 

For detailed information on the new policy, go to the May 25, 2020, Council Meeting Agenda ( and scroll down to Request for Decision item 5.4.


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