Linear Property Assessment Unit Assessment Services Branch Municipal Assessment and Grants Division Municipal Affairs 15th Floor, Commerce Place 10155 102 Street , AB T5J 4L4 P: 780-422-1377 F: 780-422-3110

ISBN 9978-1-4601-2328-7 (PDF) ISSN 2369-2677 (online) Table of Contents

Executive Summary ...... 1

Linear Property Assessment Process ...... 2

2014 Summary of Assessment by Property Type ...... 3

Pipeline (PL) ...... 3

Utility Properties ...... 6

Electric Power Systems (ELE) ...... 6

Electric Power Generation (EPG) ...... 7

Telecommunications Systems (TEL) ...... 8

Cable Distribution (CBL) ...... 8

Confidence and Stability in the Linear Property Assessment ...... 9

Linear Property Annual and Year End Assessment Change ...... 10

Quick Facts about Linear Property Assessment ...... 11

Charts ...... 12

2015 Tax Year Linear Property Assessment Distribution by Municipal Type ...... 12

2015 Tax Year Linear Property Assessment Growth by Municipal Type ...... 12

2015 Tax Year Linear Property Assessment Distribution by Property Type ...... 13

2015 Tax Year Linear Property Assessment Overall Change Percentage by Property Type ...... 13

Appendices

Appendix 1: 2015 Tax Year Change Report - Alphabetical ...... Tab 1

Appendix 2: 2015 Tax Year Change Report - Numberical ...... Tab 2

Exact definitions for terms contained in this report are found in the Municipal Government Act and the attending regulations.

Detailed change reports of individual municipalities are attached to this report as Appendix 1 and Appendix 2.

2015 Annual Report Municipal Affairs Linear Property Assessment

Executive Summary The linear property assessment function is a legislated requirement that must be completed by February 28th for taxation in that year. For the last decade, the linear property assessment has been delivered to the taxpayers and municipalities by January 31 to support municipal budgetary planning.

In 2015, the linear property assessment is $78.2 billion and is expected to generate an estimated $845 million in municipal tax revenue and $245 million in education property tax for the province of .

Linear property assessment is conducted on a full cost recovery basis. The preparation and defense of the linear property assessment is completed by sixteen staff located in the Assessment Services Branch of the Municipal Assessment and Grants Division, Municipal Affairs. The staff complement includes accredited property assessors, and other experts in disciplines complementing the process of preparing the linear property assessment that include accounting, telecommunication and regulatory specialization, statistics, and business administration.

The annual linear property assessment was completed and declared in the provincial assessment reporting system known as the Assessment Shared Services Environment (ASSET) on January 30, 2015. The 2015 tax year linear property assessment notices were mailed to all assessed persons with copies to municipalities on January 30, 2015. Sending these notices met the statutory obligations of the Designated Linear Assessor (DLA), the Executive Director of the Assessment Services Branch, Municipal Affairs. The final date to submit a complaint regarding this year’s assessment to the Municipal Government Board within the legislated 60 day time frame is March 31, 2015. The linear property assessment roll was mailed to municipalities on February 3, 2015.

To add value to the services provided to our stakeholders, taxpayers and municipalities, the business unit (unit) consistently seeks innovative and efficient ways to improve our processes. In 2013 we began a pilot project to explore alternative methods to deliver the various legislated documents to our stakeholders. Currently, distribution of the linear property assessment roll and assessment notice to municipalities and taxpayers is achieved through the use of compact disks (CD’s). The unique information for each stakeholder is individually burnt onto a CD by the staff of the unit and mailed through Post. Research identified the secure, electronic email system developed and managed by Canada Post called ePost Connect™ (epost) as a strong delivery-method candidate. Phase one of the project was completed in 2014 with five municipalities and twenty companies agreeing to receive their documents via epost. The participants indicated the delivery method was satisfactory, thus the unit moved onto phase two where all 348 municipalities and the fifty companies with the highest total assessment were invited to participate in 2015. Of those invited, 137 municipalities and all 50 companies agreed to participate. The participants received the assessment documents on Friday January 30 the same day the CDs were mailed. Feedback will be solicited about the epost delivery experience from the participants again.

In addition to the statutory requirements, a Growth Inflationary Policy Report identifies year-over-year changes in the assessment and is included with the municipal linear property assessment notices. Municipalities require this information for budgetary purposes for the management of possible tax shifting between market value, assessed non-residential properties and regulated, assessed non- residential properties.

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Changes in the linear property assessment are categorized into three areas: inventory change; inflationary change; and policy change. These categories are defined as: Inventory Change The growth calculation indicates the impact of properties being added or removed; changes in production volumes used in the assessment calculation and changes to the base costs of property. Inflationary Change This change reflects assessment increases or decreases resulting from changes due to regulated depreciation and changes in the regulated costs for each property type as per the Assessment Year Modifiers (AYM) in the 2014 Linear Property Assessment Minister’s Guidelines (Minister’s Guidelines) The rate or base cost is adjusted by the annual AYM. Policy Change Changes due to policy are an increase or decrease in the assessment due to change in the legislation. (Note: there were no policy changes between 2014 and 2015). In 2015, the linear property assessment increased by 4.56% to $78.2 billion up from the 2014 tax year’s closing balance of $74.8 billion. The change in the linear assessment is comprised of a 3.45% increase to inventory and 1.11% from inflation.

The graph on page 9 of this report provides greater detail on the year over year changes in linear property assessment for the past decade.

Linear Property Assessment Process In the province of Alberta, the linear property assessment is a regulated valuation process. Linear properties include pipelines (includes gas distribution systems); wells; electric power systems; electric power generation (subset of electric power systems); telecommunications systems and cable distribution undertakings (subset of telecommunications systems). These properties will be discussed in greater detail throughout this document.

The statute governing linear property assessment and taxation is the Municipal Government Act (MGA) and its attending regulations. This legislation regime provides the definitions, the process for preparation and the calculation formulas to be used to determine the linear property assessment. This legislation can be accessed directly from the Municipal Affairs website at: http://www.municipalaffairs.alberta.ca/mc_property_assessment_and_taxation_legislation.cfm.

The 2014 Alberta Linear Property Minister's Guidelines (Minister's Guidelines) are a regulation of the MGA and direct the processes the DLA must follow to calculate the assessment of the linear properties. Some properties are assessed using a rate per quantity (length or number of items assessable) of the property and others are assessed using the reported project construction costs. The Minister’s Guidelines also contain: • the annual inflationary factor known as the assessment year modifier (AYM), • the fixed depreciation and additional regulated depreciation factors, and • directions on which linear properties are allowed additional depreciation and under what circumstance the depreciation can be determined.

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2014 Summary of Assessment by Property Type Changes in the taxable linear property assessment for Alberta municipalities between the 2014 and 2015 tax years are indicated in table below. Property type definitions and some of the higher assessed properties added to this year’s assessment roll are outlined in the following pages.

Linear Assessment Change % of $ (in millions) Prov. Overall Overall Inventory Inflationary Property Type 2014 2015 $ % % % Base Cable Distribution Systems 336 337 1 0.29% 0.44% -0.15% 0.4%

Electric Power Systems 6,045 6,716 671 11.09% 11.25% -0.17% 8.6%

Electric Power Generation 5,960 6,271 311 5.21% 6.45% -1.23% 8.0%

Pipeline 32,011 32,905 894 2.79% 1.99% 0.80% 42.1% (includes Gas Distribution) Telecommunication 1,881 1,908 27 1.44% 2.05% -0.61% 2.4% Systems Well 28,580 30,088 1,508 5.28% 2.94% 2.34% 38.5% Total 74,813 78,225 3,412 4.56% 3.45% 1.11% 100.00%

Pipeline (PL) Pipeline is defined as a Considerations for Pipeline Assessment continuous string of pipe intended or used in gathering, Pipeline Material Maximum Operating Pressure distributing or transporting natural resource products or by- products. It does not include the pump stations and other surface Pipeline Status: components along the pipeline or Operational or within the pipeline right-of-way. Discontinued? Components not defined as linear Outside property and the land and Diameter associated buildings are assessed of the by the municipal assessor. Pipeline Length of the Pipeline

There is a total of 414,905 kilometers of pipeline assessed.

Pipelines used to transport potable water for human consumption and sewer systems, as per the MGA, are not assessable.

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Significant pipelines added to the 2015 tax year’s linear property assessment include:

• The Inter Pipeline Polaris project is a new 327 km pipeline with an outside diameter (O.D.) of 16” (762mm) and a total assessment of $145 million (MM). This pipeline starts in the Regional Municipality of Wood Buffalo (RMWB) and ends in . The pipeline will increase the assessment for the following municipalities: - RMWB - $19.3 MM - -$50 MM - - $35.4 MM - - $28 MM - - $.7 MM - - $2.2 MM - Lamont County - $10 MM

• The Nova Gas Transmission Ltd. (NGTL) Komie North extension is a 48” O.D. (1219 mm), 33 km pipeline in with an assessment of $31 MM.

• Access Pipeline Northeast Expansion Project is a new 307 km pipeline with an O.D. of 42” (1067mm) and a total assessment of $231.4 MM. This pipeline runs along an existing pipeline starting in the RMWB’s oilsands and ending in Sturgeon County. The municipalities receiving an increase in the pipeline assessment are: - RMWB - $16.3 MM - Lac La Biche County - $125.7 MM - - $32.4 MM - Sturgeon County - $ 21.0 MM - Thorhild County - $16.1 MM

• Keyera Energy Limited built three twinned pipelines for a total assessment of $26.8 MM: - The Wapiti Pipeline twinning is a 93 km system which added a 12.75” O.D. (323.9mm) and a 6.5” (168.3mm) pipeline in the M.D. of Greenview - $22.4 MM. - The Carlos project is a 20.5 km twinned pipeline with a 6.5” O.D. (168.3mm) and an 8.5” (219.1mm) pipeline in Clearwater County - $.9 MM; and - $2.2 MM. - The Wilson Creek project is a 6.2 km twinned pipeline with a 6.5” (168.3 mm) and a 12.75” (323.9mm) pipeline in - $1.3 MM.

• The Plains Midstream Rainbow Pipeline II project is a 308 km pipeline with an O.D. of 10.75” (273mm) and a total assessment of $ 34.3 MM. This pipeline starts at the Plains Midstream Nipsi Terminal in the southeast corner of and runs southeast to the City of Edmonton through: - Northern Sunrise County - $3.6 MM - M.D. of Slave River - $14.7 MM - - $7.7 MM - Sturgeon County - $4.2 MM - Strathcona County - $.57 MM - Edmonton - $3.1 MM

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Wells (WL)

Wells are defined as any pipe in a well used to obtain natural resources; a pipe in a well used for injecting or disposing of water or products to an underground formation; or a well used to monitor or observe performance of a pool, aquifer or oil deposit.

Water wells are not assessed unless it supplies water for injection into an underground formation.

Well properties receive a fixed depreciation and may receive additional depreciation based on the amount of production from the well over the assessment year (November 1 to October 31).

There are 257,030 assessed wells in the province. Some statistical well information for 2015 includes:

• Highest assessed well - Located in , this is an injection/disposal well - 4,138 metres total depth - Assessed at $870,170 An injection well puts salt water and other approved liquids back into the formation for disposal and/or to increase pressure. • Highest assessed Oil producing well Considerations for Well Assessment include: the Well Status, i.e. drilled - Located in the M.D. of Opportunity and cased, suspended, crude oil, gas, etc.; Number of Zones the is capable - 4,030 metres total depth of producing from; Type and Amount of zone(s) production; if - Assessed at $868,580 Co-mingled or not; and Full Length of pipe in the hole (km). • Highest assessed Gas producing well - Located in the M.D. of Greenview - 5,798 metres total depth - Assessed at $790,270 • Deepest Well - located in M.D. of Big Horn - 6,917 metres total depth - Assessed at $629,460 Being the deepest well does not mean it will have the highest assessment as the other factors such as status, product and/or producing zones, determine its final assessed value. • Oldest Well - located in Lac La Biche County - 737 metres total depth Graphic from the Petroleum Services Association of Canada (www.OilandGasInfo.ca) - Assessed at $8,580 The well’s completed drilling date, as contained in the AER records, is January 1, 1897.

5 2015 Annual Report Municipal Affairs Linear Property Assessment

Utility Properties Utility properties are: electric power systems, electric power generation, telecommunications systems and cable distribution undertakings.

The Minister's Guidelines provide the rates for most of the utility properties. Where there are no rates provided, the linear property assessment is based on the actual project construction costs, less deductions allowed by the 2005 Alberta Construction Cost Reporting Guide (CCRG) regulation.

Utility properties with both linear and non-linear components must be reviewed by the linear and local assessors with the company to determine what is and is not linear property. It is very important all three parties work together to ensure the total property is assessed correctly. The company may hire an agent to assist them with this. The local assessor is responsible for the land, buildings and structures that do not meet the definition of linear property. This process requires assessment expertise, an understanding of how to apply the 2005 CCRG and a solid understanding of the accounting and engineering practices for the property under review.

Electric power systems and electric power generation properties have tabled depreciation not fixed depreciation like other linear properties. Legislation allows for additional depreciation to be granted under special circumstances.

Telecommunications systems and cable distribution undertakings have fixed depreciation and additional depreciation based on the actual use of the property.

Electric Power Systems (ELE) Electric power systems include all the generation, transmission, and distribution components necessary for electricity sales throughout the province.

The generation component of an electric power system is separately discussed in the section Electric Power Generation (EPG) below.

When a power system has been constructed and exclusively operated to provide internal electricity to a specific plant site in situations such as those that occur in the oil sands regions, the power cannot be sold to the Alberta power grid. When this is the case, their electric power system is not linear property and is assessed by the local assessor along with the land and buildings. Graphic from Venture Beat magazine (http://venturebeat.com/2010/12/08/smartgrid-europe-renewables/)

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The electric power property type excluding power generation had an increase in excess of $680 MM. The significant electric power properties added to the 2015 tax year’s linear property assessment include:

• The Heartland Transmission Project This project involved the construction of an overhead double circuit 500kV transmission line, which connects the Heartland Substation (Sturgeon County) to the Ellerslie Substation (City of Edmonton). The project is a partnership between AltaLink and EPCOR with a total assessment of $100 MM. Spanning several municipalities, the major project components are primarily located in Sturgeon County, Strathcona County and the City of Edmonton.

• There were 16 new and large expansions on electric power substations, transmission and distribution lines added to the assessment this year. These projects contributed to the net change in the power systems in the following municipalities - City of - $41 MM - - $10 MM - Lac La Biche County - $37 MM - County of Forty Mile - $48 MM - RMWB - $48 MM - County of - $48 MM - - $55 MM - - $36 MM - Rocky View County - $84 MM - M.D. of - $29 MM - Town of High Prairie - $12 MM

Electric Power Generation (EPG) Structures and equipment used to generate electricity which is then sold to the province’s electric power grid are known as the electric power generation portion of an electric power system. Only the structures and equipment used to produce electricity are considered EPG linear property. This does not include land or buildings which are assessed by the local assessor. This means electricity generated on an oilsands site, completely consumed by the plant, is not linear property and will be assessed by the local assessor along with the land and buildings.

There are 148 major power generation facilities and 930 power generation wind towers assessed.

The largest new generation facilities added in 2015 are:

• EDF EN Canada and Enbridge partnered to construct the 300 megawatts (MW) Blackspring Ridge wind power project. This wind farm is located in Vulcan County and is comprised of 166 - 1.8 MW wind turbines. It has been said to represent the largest investment in wind energy in Western Canada. This new wind farm is the first power generation for Vulcan County and increases their assessment by $318.9 MM.

• Genalta Power has two new natural gas generation facilities located in at Judy Creek and Carson Creek. Each facility has 15MW generators and a combined assessment of $13.9 MM.

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• IKEA, the Swedish furniture retailer, constructed its first wind farm outside of Europe. This farm is known as the Oldman 2 and consists of 20 – 2.3MW turbines adding $51.9 MM to the M.D. of Pincher Creek’s assessment.

• The Box Springs Wind Corporation added 3 - 2MW wind turbines in the City of . This increases the power generation assessment by $7.1 MM

Telecommunications Systems (TEL) Alberta’s telecommunications system includes components of the communication system including cable distribution undertakings and telecommunication carriers, but not the land or buildings as they are assessed by the local assessor. Telecommunications consist of the equipment, conduit, fiber optical cable, towers and copper lines necessary in a telecommunications system.

Cable Distribution (CBL) The cable distribution undertaking portion of a telecommunications system includes the equipment and the lines necessary to provide residential and business cable services. This portion of the telecommunication systems is identified separately as it is perceived by the public as a different service. In order to provide cable distribution undertakings service a company must be regulated by the CRTC. Only the equipment and lines components necessary for a cable system are considered linear property, not any land or buildings.

Telecommunications Systems and Cable Distribution Changes Telecommunication and cable systems infrastructure and technologies have changed significantly over the past 10 years. The development of cell phones, Wi-Fi devices and computing abilities has effectively decreased the amount of (home) land lines. Smaller municipalities no longer have cable TV infrastructure (coaxial lines); they have been replaced by satellite dishes. This has reduced any cable linear assessment they previously had. Although the province has had significant increases in population, the growth in cable and telecommunication properties has not increased in parallel.

8 2015 Annual Report Municipal Affairs Linear Property Assessment

Confidence and Stability in the Linear Property Assessment The linear property assessment, as with any property assessment, is subject to change within the tax year. The percentage of change in any given year is an indicator of quality and stability in the processes and data used to prepare the assessment. The linear property assessment’s stability and predictability is tested by analysing the assessment over the past decade. When comparing the first assessment roll to the last assessment roll of the year, the change is consistently between +0.47% and -0.33%. This indicates the assessment is stable and the stakeholders can have confidence in the linear property assessment prepared by Municipal Affairs.

The assessment changes within a tax year are a result of new or additional information coming forward after the assessment notices are mailed. Provisions within the legislation allows for an amended property assessment notice to be prepared. Typically, there are three times within a tax year when the changes are processed and amended assessment notices are mailed out. Another way an assessment may change during the course of the tax year is by a decision made by either the Municipal Government Board (MGB) or a court. These types of changes do not require an amended assessment notice to be prepared, but rather a notification of the change is sent directly from the MGB or court to the affected parties.

The following graph is based on ten years of linear property assessments between 2006 and 2015. It demonstrates: • the year over year changes in the linear property assessment; and • the change in the assessment during each tax year (January 31 assessment versus the December 31 assessment) as indicated by the different colored lines.

$80 $78 $76

Billions $74 $72 $70 $68 $66 $64 $62 $60 $58 $56 $54 $52 $50 $48 $46 $44 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Tax Year Tax Year Tax Year Tax Year Tax Year Tax Year Tax Year Tax Year Tax Year Tax Year

January 31 Annual Assessment December 31 Year End Assessment The actual numbers for this chart are shown in the table on the following page.

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Linear Property Annual and Year End Assessment Change Tax Years Linear Property Assessment ($ in Billions) 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 January 31 44.70 54.81 60.70 66.81 63.40 63.48 67.44 71.06 75.06 78.23 Annual Assessment December 31 To Be 44.85 54.66 60.98 66.83 63.26 63.38 67.46 71.00 74.81 Year End Assessment Determined To Be Assessment Value Change 0.15 -0.15 0.28 0.02 -0.14 -0.09 0.02 -0.06 -0.25 Determined To Be Assessment Percent Change 0.33% -0.28% 0.47% 0.03% -0.22% -0.15% 0.03% -0.09% -0.33% Determined

Assessment Year to Year Change 9.97 6.04 5.83 -3.43 0.21 4.05 3.61 4.06 3.41

Assessment Year to Year Change Percent 22.22% 11.05% 9.56% -5.13% 0.34% 6.40% 5.34% 5.72% 4.56%

10 2015 Annual Report Municipal Affairs Linear Property Assessment

Quick Facts about Linear Property Assessment

Property Type Pipeline Kilometers assessed = 414,905 Assessment per kilometre of Steel Pipeline pressure greater than 1900 KPA 6” (152 mm) Steel Pipe rate/km high pressure $ 65,000 12” (305 mm) Steel Pipe rate/km $ 158,000 20” (508 mm) Steel Pipe rate/km $ 273,000 30” (762 mm) Steel Pipe rate/km $ 492,000 See page 3 for more information regarding what is included when calculating a pipeline assessment Wells Total number assessed = 257,030 Average Assessment for a well in full production Single zone gas well $ 235,000 Single zone oil flowing well $ 336,000 Multi zone gas well $ 268,000 Multi zone oil flowing well $ 361,000 Crude bitumen well $ 300,000 Single zone Injection/Disposal well $ 230,000 Multi zone Injection/Disposal well $ 380,000 See page 5 for more information regarding what is included when calculating a well assessment Electric Power Generation Size of Wind Turbines: 150 kilowatts to 3.0 megawatts Average Assessment per megawatt for new Wind Turbines $ 1,150,000 Electric Power Systems Total kilometers of Power Lines 23,000 Telecommunications Total number of towers 1,796 Total number of cell sites 1,957 Cable Distribution Total kilometers of Coax and Fibre Cable 25,300

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Charts

2015 Tax Year Linear Property Assessment Distribution by Municipal Type ($78.2 Billion)

Cities Municipal Districts $ 5.04 $ 62.89 6.44% 80.40%

Summer Villages $ 0.01 0.02%

Villages Improvement $ 0.10 Towns Districts 0.12% $ 0.95 $ 1.05 1.22% 1.34%

2015 Tax Year Linear Property Assessment Growth by Municipal Type 7.0%

6.0%

5.0%

4.0%

3.0%

2.0%

1.0%

3.64% 4.93% 2.53% 6.44% 1.15% 0.98% 1.23% 0.0% Cities Municipal Special Areas & Improvement Towns Villages Summer Districts Specialized Districts Villages Municipalities

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2015 Tax Year Linear Property Assessment Distribution by Property Type ($78.2 Billion)

Wells Pipeline $ 30.09 $ 32.90 38.46% 42.06%

Electric Power Generation $ 6.72 8.58%

Cable Distribution Electric Power Systems Telecommunications $ 0.34 $ 6.27 $ 1.91 0.43% 8.02% 2.44%

2015 Tax Year Linear Property Assessment Overall Change Percentage by Property Type 12.0%

11.0%

10.0%

9.0%

8.0%

7.0%

6.0%

5.0%

4.0%

3.0%

2.0%

1.0% 0.29% 1.44% 11.09% 5.21% 5.28% 2.79% 0.0% Cable Distribution Electric Power Generation Wells

13

Appendices

Tab 1

Appendix 1: 2015 Tax Year Change Report

Alphabetical Listing by Municipal Type

Tab 1 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Total # # Total Overall Total Growth Inflation % of 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipal Type Assessment Change Change Change Annual Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) Assmnt

64 Municipal Districts & Counties 59,937,140,620 62,894,234,070 2,957,093,450 2,201,285,470 755,807,980 4.93% 3.67% 1.26% 80.40% 6 Special Areas & Specialized Municipalities 7,984,907,520 8,187,060,200 202,152,680 153,421,060 48,731,620 2.53% 1.92% 0.61% 10.47% 18 Cities 4,879,546,750 5,039,216,640 159,669,890 157,531,390 2,138,500 3.27% 3.23% 0.04% 6.44% 7 Improvement Districts 982,054,410 1,045,265,700 63,211,290 48,342,940 14,868,350 6.44% 4.92% 1.51% 1.34% 108 Towns 923,412,900 951,712,830 28,299,930 22,465,660 5,834,270 3.06% 2.43% 0.63% 1.22% 92 Villages 94,551,000 95,477,680 926,680 218,960 707,720 0.98% 0.23% 0.75% 0.12% 51 Summer Villages 12,117,900 12,267,100 149,200 (4,140) 153,340 1.23% (0.00) 1.27% 0.02% Totals 74,813,731,100 78,225,234,220 3,411,503,120 2,583,261,340 828,241,780 4.56% 3.45% 1.11%

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) Municipal Districts & Counties 1 ACADIA NO. 34, M.D. OF 23,438,750 21,233,550 (2,205,200) (2,451,510) 246,310 -9.41% -10.46% 1.05% 64 2 ATHABASCA COUNTY 605,447,750 642,779,160 37,331,410 32,788,840 4,542,570 6.17% 5.42% 0.75% 34 3 BARRHEAD NO. 11, COUNTY OF 165,858,920 163,993,870 (1,865,050) (3,548,730) 1,683,680 -1.12% -2.14% 1.02% 56 4 BEAVER COUNTY 333,083,550 338,318,370 5,234,820 1,479,720 3,755,100 1.57% 0.44% 1.13% 46 5 BIG LAKES, M.D. OF 1,063,111,640 1,068,696,890 5,585,250 (10,284,200) 15,869,450 0.53% -0.97% 1.49% 21 6 BIGHORN NO. 8, M.D. OF 139,726,260 142,538,490 2,812,230 1,522,550 1,289,680 2.01% 1.09% 0.92% 59 7 170,285,400 167,454,350 (2,831,050) (4,282,770) 1,451,720 -1.66% -2.52% 0.85% 55 8 BONNYVILLE NO. 87, M.D. OF 1,794,677,830 1,878,419,490 83,741,660 50,592,550 33,149,110 4.67% 2.82% 1.85% 8 9 1,914,797,220 2,007,381,820 92,584,600 56,660,400 35,924,200 4.84% 2.96% 1.88% 7 10 396,663,050 398,205,010 1,541,960 (2,988,220) 4,530,180 0.39% -0.75% 1.14% 43 11 COUNTY 109,751,850 110,865,460 1,113,610 2,049,540 (935,930) 1.01% 1.87% -0.85% 61 12 CLEAR HILLS COUNTY 714,664,700 741,896,580 27,231,880 18,006,910 9,224,970 3.81% 2.52% 1.29% 30 13 CLEARWATER COUNTY 3,091,784,650 3,276,161,680 184,377,030 140,144,290 44,232,740 5.96% 4.53% 1.43% 3 14 CYPRESS COUNTY 2,608,172,690 2,635,477,150 27,304,460 (14,683,400) 41,987,860 1.05% -0.56% 1.61% 4 15 FAIRVIEW NO. 136, M.D. OF 125,582,290 123,822,210 (1,760,080) (2,090,800) 330,720 -1.40% -1.66% 0.26% 60 16 657,839,580 662,906,990 5,067,410 (2,747,870) 7,815,280 0.77% -0.42% 1.19% 32 17 FOOTHILLS NO. 31, M.D. OF 481,340,730 489,084,590 7,743,860 1,902,720 5,841,140 1.61% 0.40% 1.21% 40 18 FORTY MILE NO. 8, COUNTY OF 302,443,790 328,638,730 26,194,940 22,139,290 4,055,650 8.66% 7.32% 1.34% 47 19 NO. 1, COUNTY OF 1,606,614,550 1,656,866,920 50,252,370 28,423,850 21,828,520 3.13% 1.77% 1.36% 11 20 GREENVIEW NO. 16, M.D. OF 4,938,877,800 5,326,230,240 387,352,440 328,496,030 58,856,410 7.84% 6.65% 1.19% 1 21 1,268,133,010 1,259,297,670 (8,835,340) (30,386,080) 21,550,740 -0.70% -2.40% 1.70% 17

Municipal Affairs 2/5/2015 Page 1 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 22 LAC LA BICHE COUNTY 1,074,284,810 1,341,702,940 267,418,130 257,647,920 9,770,210 24.89% 23.98% 0.91% 15 23 LAC STE. ANNE COUNTY 295,787,690 300,211,530 4,423,840 1,538,170 2,885,670 1.50% 0.52% 0.98% 50 24 LACOMBE COUNTY 997,782,420 1,003,844,690 6,062,270 (2,448,340) 8,510,610 0.61% -0.25% 0.85% 24 25 LAMONT COUNTY 336,586,690 354,306,920 17,720,230 14,606,060 3,114,170 5.26% 4.34% 0.93% 45 26 LEDUC COUNTY 1,274,049,300 1,298,115,790 24,066,490 38,784,530 (14,718,040) 1.89% 3.04% -1.16% 16 27 LESSER SLAVE RIVER NO. 124, M.D. OF 614,531,290 624,102,290 9,571,000 2,373,680 7,197,320 1.56% 0.39% 1.17% 36 28 COUNTY 239,109,040 240,596,120 1,487,080 831,610 655,470 0.62% 0.35% 0.27% 51 29 MINBURN NO. 27, COUNTY OF 345,944,760 355,497,820 9,553,060 6,024,580 3,528,480 2.76% 1.74% 1.02% 44 30 1,425,505,970 1,480,978,460 55,472,490 35,132,210 20,340,280 3.89% 2.46% 1.43% 13 31 NEWELL, COUNTY OF 2,458,077,450 2,487,396,530 29,319,080 (10,079,670) 39,398,750 1.19% -0.41% 1.60% 5 32 NORTHERN LIGHTS, COUNTY OF 605,832,880 598,190,010 (7,642,870) (13,225,820) 5,582,950 -1.26% -2.18% 0.92% 38 33 NORTHERN SUNRISE COUNTY 1,464,892,960 1,505,197,950 40,304,990 15,801,980 24,503,010 2.75% 1.08% 1.67% 12 34 OPPORTUNITY NO. 17, M.D. OF 2,213,266,310 2,336,840,110 123,573,800 84,400,900 39,172,900 5.58% 3.81% 1.77% 6 35 PAINTEARTH NO. 18, COUNTY OF 701,672,090 714,962,750 13,290,660 4,320,480 8,970,180 1.89% 0.62% 1.28% 31 36 1,719,606,360 1,736,924,610 17,318,250 1,271,190 16,047,060 1.01% 0.07% 0.93% 10 37 PEACE NO. 135, M.D. OF 54,200,330 55,876,480 1,676,150 1,303,680 372,470 3.09% 2.41% 0.69% 62 38 PINCHER CREEK NO. 9, M.D. OF 669,546,490 745,327,690 75,781,200 81,422,530 (5,641,330) 11.32% 12.16% -0.84% 29 39 PONOKA COUNTY 887,614,450 936,410,630 48,796,180 35,137,990 13,658,190 5.50% 3.96% 1.54% 26 40 PROVOST NO. 52, M.D. OF 1,113,717,210 1,132,007,240 18,290,030 2,217,190 16,072,840 1.64% 0.20% 1.44% 19 41 RANCHLAND NO. 66, M.D. OF 156,190,620 157,363,410 1,172,790 (83,590) 1,256,380 0.75% -0.05% 0.80% 57 42 1,081,754,170 1,081,465,340 (288,830) (16,044,600) 15,755,770 -0.03% -1.48% 1.46% 20 43 ROCKY VIEW COUNTY 1,127,078,880 1,232,350,480 105,271,600 97,508,670 7,762,930 9.34% 8.65% 0.69% 18 44 1,318,396,270 1,440,880,440 122,484,170 101,293,240 21,190,930 9.29% 7.68% 1.61% 14 45 SMOKY LAKE COUNTY 271,262,610 308,150,560 36,887,950 34,189,600 2,698,350 13.60% 12.60% 0.99% 49 46 SMOKY RIVER NO. 130, M.D. OF 178,588,430 198,710,350 20,121,920 16,982,110 3,139,810 11.27% 9.51% 1.76% 54 47 SPIRIT RIVER NO. 133, M.D. OF 52,003,220 54,236,720 2,233,500 1,488,460 745,040 4.29% 2.86% 1.43% 63 48 ST. PAUL NO. 19, COUNTY OF 429,945,420 441,901,660 11,956,240 4,925,940 7,030,300 2.78% 1.15% 1.64% 42 49 449,256,340 456,320,690 7,064,350 1,392,500 5,671,850 1.57% 0.31% 1.26% 41 50 STETTLER NO. 6, COUNTY OF 637,296,640 635,023,190 (2,273,450) (11,490,310) 9,216,860 -0.36% -1.80% 1.45% 35 51 STURGEON COUNTY 456,224,690 562,554,880 106,330,190 101,920,850 4,409,340 23.31% 22.34% 0.97% 39 52 TABER, M.D. OF 917,180,600 930,584,080 13,403,480 3,358,580 10,044,900 1.46% 0.37% 1.10% 27 53 THORHILD COUNTY 266,942,190 315,925,750 48,983,560 46,227,250 2,756,310 18.35% 17.32% 1.03% 48 54 TWO HILLS NO. 21, COUNTY OF 231,015,050 237,841,250 6,826,200 3,830,050 2,996,150 2.95% 1.66% 1.30% 52 55 VERMILION RIVER, COUNTY OF 936,735,650 1,004,273,750 67,538,100 50,181,190 17,356,910 7.21% 5.36% 1.85% 23 56 VULCAN COUNTY 541,274,580 858,760,910 317,486,330 311,436,140 6,050,190 58.66% 57.54% 1.12% 28 57 WAINWRIGHT NO. 61, M.D. OF 999,579,720 1,014,553,820 14,974,100 660,270 14,313,830 1.50% 0.07% 1.43% 22

Municipal Affairs 2/5/2015 Page 2 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 58 WARNER NO. 5, COUNTY OF 218,514,230 229,494,540 10,980,310 9,371,030 1,609,280 5.02% 4.29% 0.74% 53 59 WESTLOCK COUNTY 148,797,640 154,191,980 5,394,340 4,005,130 1,389,210 3.63% 2.69% 0.93% 58 60 WETASKIWIN NO. 10, COUNTY OF 643,484,380 659,873,270 16,388,890 8,114,330 8,274,560 2.55% 1.26% 1.29% 33 61 WHEATLAND COUNTY 1,746,010,850 1,755,838,740 9,827,890 (8,883,310) 18,711,200 0.56% -0.51% 1.07% 9 62 WILLOW CREEK NO. 26, M.D. OF 617,238,880 613,783,870 (3,455,010) (2,178,940) (1,276,070) -0.56% -0.35% -0.21% 37 63 WOODLANDS COUNTY 925,762,830 942,035,020 16,272,190 4,729,440 11,542,750 1.76% 0.51% 1.25% 25 64 YELLOWHEAD COUNTY 4,582,302,220 4,919,359,590 337,057,370 270,547,460 66,509,910 7.36% 5.90% 1.45% 2 Municipal Districts & Counties Total 59,937,140,620 62,894,234,070 2,957,093,450 2,201,285,470 755,807,980 4.93% 3.67% 1.26% 64 Special Areas & Specialized Municipalities 1 CROWSNEST PASS, Municipality of 59,227,150 59,898,320 671,170 297,630 373,540 1.13% 0.50% 0.63% 5 2 JASPER, Municipality of 54,251,880 51,894,910 (2,356,970) (1,833,550) (523,420) -4.34% -3.38% -0.96% 6 3 1,182,792,130 1,172,439,840 (10,352,290) (18,997,100) 8,644,810 -0.88% -1.61% 0.73% 3 4 3,143,525,080 3,092,878,540 (50,646,540) (71,528,290) 20,881,750 -1.61% -2.28% 0.66% 1 5 STRATHCONA COUNTY 740,619,350 771,141,360 30,522,010 29,401,790 1,120,220 4.12% 3.97% 0.15% 4 6 WOOD BUFFALO, Regional Municipality of 2,804,491,930 3,038,807,230 234,315,300 216,080,580 18,234,720 8.35% 7.70% 0.65% 2 Special Areas & Specialized Municipalities Total 7,984,907,520 8,187,060,200 202,152,680 153,421,060 48,731,620 2.53% 1.92% 0.61% 6 Cities 1 AIRDRIE 64,685,710 68,186,950 3,501,240 3,365,660 135,580 5.41% 5.20% 0.21% 9 2 BROOKS 25,659,240 26,525,760 866,520 754,950 111,570 3.38% 2.94% 0.43% 13 3 CALGARY 1,877,447,890 1,933,353,780 55,905,890 58,586,660 (2,680,770) 2.98% 3.12% -0.14% 1 4 CAMROSE 25,719,480 26,147,520 428,040 239,960 188,080 1.66% 0.93% 0.73% 14 5 17,508,960 18,597,100 1,088,140 963,500 124,640 6.21% 5.50% 0.71% 17 6 COLD LAKE 22,222,300 23,776,330 1,554,030 1,352,340 201,690 6.99% 6.09% 0.91% 15 7 EDMONTON 1,779,572,460 1,849,532,460 69,960,000 63,949,590 6,010,410 3.93% 3.59% 0.34% 2 8 103,784,380 104,578,310 793,930 911,700 (117,770) 0.76% 0.88% -0.11% 7 9 GRANDE PRAIRIE 122,651,270 124,565,240 1,913,970 2,409,990 (496,020) 1.56% 1.96% -0.40% 6 10 LACOMBE 15,163,080 15,539,720 376,640 256,440 120,200 2.48% 1.69% 0.79% 18 11 LEDUC 48,160,760 49,376,050 1,215,290 931,780 283,510 2.52% 1.93% 0.59% 11 12 LETHBRIDGE 198,026,660 212,592,250 14,565,590 11,414,740 3,150,850 7.36% 5.76% 1.59% 4 13 54,827,930 55,883,920 1,055,990 825,040 230,950 1.93% 1.50% 0.42% 10 14 MEDICINE HAT 265,728,250 267,000,170 1,271,920 7,066,200 (5,794,280) 0.48% 2.66% -2.18% 3 15 RED DEER 127,848,360 129,873,920 2,025,560 2,135,950 (110,390) 1.58% 1.67% -0.09% 5 16 33,636,350 35,700,870 2,064,520 1,795,390 269,130 6.14% 5.34% 0.80% 12 17 ST. ALBERT 77,470,310 78,409,330 939,020 486,730 452,290 1.21% 0.63% 0.58% 8 18 WETASKIWIN 19,433,360 19,576,960 143,600 84,770 58,830 0.74% 0.44% 0.30% 16 Cities Total 4,879,546,750 5,039,216,640 159,669,890 157,531,390 2,138,500 3.27% 3.23% 0.04% 18

Municipal Affairs 2/5/2015 Page 3 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) Improvement Districts 1 I.D. NO. 04 (WATERTON) 649,290 698,550 49,260 46,270 2,990 7.59% 7.13% 0.46% 7 2 I.D. NO. 09 (BANFF) 17,178,730 18,009,980 831,250 847,840 (16,590) 4.84% 4.94% -0.10% 4 3 I.D. NO. 12 () 27,318,510 27,585,300 266,790 64,850 201,940 0.98% 0.24% 0.74% 3 4 I.D. NO. 13 (ELK ISLAND) 974,490 939,580 (34,910) (29,280) (5,630) -3.58% -3.00% -0.58% 5 5 I.D. NO. 24 (WOOD BUFFALO) 910,560 871,060 (39,500) (25,330) (14,170) -4.34% -2.78% -1.56% 6 6 IMPROVEMENT DISTRICT NO. 349 892,930,060 954,577,210 61,647,150 47,763,080 13,884,070 6.90% 5.35% 1.55% 1 7 KANANASKIS IMPROVEMENT DISTRICT 42,092,770 42,584,020 491,250 (324,490) 815,740 1.17% -0.77% 1.94% 2 Improvement Districts Total 982,054,410 1,045,265,700 63,211,290 48,342,940 14,868,350 6.44% 4.92% 1.51% 7 Towns 1 ATHABASCA 6,156,060 6,188,370 32,310 (15,450) 47,760 0.52% -0.25% 0.78% 52 2 BANFF 10,569,430 10,853,000 283,570 285,590 (2,020) 2.68% 2.70% -0.02% 33 3 BARRHEAD 6,672,620 6,726,270 53,650 11,740 41,910 0.80% 0.18% 0.63% 49 4 BASHAW 1,784,000 1,743,740 (40,260) (51,440) 11,180 -2.26% -2.88% 0.63% 95 5 BASSANO 2,098,200 2,199,280 101,080 87,140 13,940 4.82% 4.15% 0.66% 85 6 BEAUMONT 15,129,290 15,733,600 604,310 486,610 117,700 3.99% 3.22% 0.78% 18 7 BEAVERLODGE 4,133,800 4,151,990 18,190 (17,380) 35,570 0.44% -0.42% 0.86% 60 8 BENTLEY 1,459,020 1,541,540 82,520 70,600 11,920 5.66% 4.84% 0.82% 101 9 BLACK DIAMOND 2,850,590 2,950,450 99,860 73,740 26,120 3.50% 2.59% 0.92% 73 10 BLACKFALDS 9,633,710 10,331,130 697,420 613,160 84,260 7.24% 6.36% 0.87% 35 11 BON ACCORD 1,702,970 1,710,570 7,600 (7,090) 14,690 0.45% -0.42% 0.86% 97 12 BONNYVILLE 11,678,860 12,082,400 403,540 301,440 102,100 3.46% 2.58% 0.87% 27 13 2,706,070 2,758,630 52,560 35,040 17,520 1.94% 1.29% 0.65% 75 14 BOWDEN 2,118,730 2,163,920 45,190 33,030 12,160 2.13% 1.56% 0.57% 86 15 BRUDERHEIM 4,155,280 4,027,960 (127,320) (192,530) 65,210 -3.06% -4.63% 1.57% 61 16 CALMAR 3,464,780 3,535,570 70,790 35,010 35,780 2.04% 1.01% 1.03% 69 17 CANMORE 44,974,530 45,844,290 869,760 656,400 213,360 1.93% 1.46% 0.47% 2 18 CARDSTON 4,870,290 5,013,050 142,760 107,790 34,970 2.93% 2.21% 0.72% 54 19 CARSTAIRS 10,593,220 10,794,260 201,040 123,060 77,980 1.90% 1.16% 0.74% 34 20 CASTOR 1,713,820 1,731,840 18,020 4,000 14,020 1.05% 0.23% 0.82% 96 21 7,065,400 7,135,880 70,480 8,250 62,230 1.00% 0.12% 0.88% 46 22 COALDALE 7,965,760 8,225,230 259,470 196,410 63,060 3.26% 2.47% 0.79% 41 23 2,083,210 2,156,230 73,020 53,430 19,590 3.51% 2.56% 0.94% 87 24 COCHRANE 36,423,110 38,411,370 1,988,260 1,930,420 57,840 5.46% 5.30% 0.16% 3 25 CORONATION 2,195,980 2,085,390 (110,590) (130,130) 19,540 -5.04% -5.93% 0.89% 89 26 CROSSFIELD 6,931,580 7,162,310 230,730 189,490 41,240 3.33% 2.73% 0.59% 45

Municipal Affairs 2/5/2015 Page 4 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 27 DAYSLAND 1,235,460 1,243,480 8,020 (1,440) 9,460 0.65% -0.12% 0.77% 106 28 DEVON 12,471,590 11,975,790 (495,800) (501,310) 5,510 -3.98% -4.02% 0.04% 28 29 DIDSBURY 6,583,060 6,848,050 264,990 214,980 50,010 4.03% 3.27% 0.76% 48 30 DRAYTON VALLEY 53,155,970 56,536,670 3,380,700 2,561,250 819,450 6.36% 4.82% 1.54% 1 31 DRUMHELLER 38,544,820 38,224,520 (320,300) (855,460) 535,160 -0.83% -2.22% 1.39% 4 32 ECKVILLE 2,490,180 2,462,200 (27,980) (51,360) 23,380 -1.12% -2.06% 0.94% 77 33 EDSON 26,011,270 26,021,620 10,350 (48,640) 58,990 0.04% -0.19% 0.23% 6 34 ELK POINT 3,113,850 3,211,050 97,200 73,010 24,190 3.12% 2.34% 0.78% 71 35 FAIRVIEW 6,154,490 6,186,840 32,350 (22,810) 55,160 0.53% -0.37% 0.90% 53 36 FALHER 2,381,270 2,384,120 2,850 (9,700) 12,550 0.12% -0.41% 0.53% 81 37 9,282,350 9,241,160 (41,190) (98,540) 57,350 -0.44% -1.06% 0.62% 38 38 FOX CREEK 7,469,860 7,781,430 311,570 235,230 76,340 4.17% 3.15% 1.02% 43 39 GIBBONS 3,823,790 3,865,410 41,620 12,200 29,420 1.09% 0.32% 0.77% 62 40 GRANDE CACHE 6,815,190 6,860,710 45,520 (17,620) 63,140 0.67% -0.26% 0.93% 47 41 GRANUM 723,000 725,110 2,110 (3,590) 5,700 0.29% -0.50% 0.79% 108 42 GRIMSHAW 4,262,260 4,317,950 55,690 15,020 40,670 1.31% 0.35% 0.95% 59 43 HANNA 8,645,750 8,615,780 (29,970) 8,600 (38,570) -0.35% 0.10% -0.45% 40 44 HARDISTY 1,562,010 1,592,610 30,600 17,660 12,940 1.96% 1.13% 0.83% 100 45 HIGH LEVEL 22,696,380 22,448,730 (247,650) 1,740 (249,390) -1.09% 0.01% -1.10% 9 46 HIGH PRAIRIE 5,209,950 17,350,850 12,140,900 12,098,350 42,550 233.03% 232.22% 0.82% 16 47 16,856,250 16,977,140 120,890 (8,640) 129,530 0.72% -0.05% 0.77% 17 48 HINTON 25,452,320 25,553,310 100,990 (103,400) 204,390 0.40% -0.41% 0.80% 7 49 INNISFAIL 11,256,850 11,466,770 209,920 128,620 81,300 1.86% 1.14% 0.72% 30 50 1,465,320 1,470,570 5,250 (3,590) 8,840 0.36% -0.24% 0.60% 102 51 KILLAM 1,808,460 1,817,770 9,310 (4,790) 14,100 0.51% -0.26% 0.78% 93 52 LAMONT 4,046,490 3,845,440 (201,050) (246,760) 45,710 -4.97% -6.10% 1.13% 63 53 LEGAL 1,624,350 1,632,540 8,190 (3,550) 11,740 0.50% -0.22% 0.72% 99 54 2,473,530 2,465,630 (7,900) (28,010) 20,110 -0.32% -1.13% 0.81% 76 55 MANNING 2,393,330 2,400,100 6,770 (12,470) 19,240 0.28% -0.52% 0.80% 79 56 MAYERTHORPE 2,359,150 2,375,490 16,340 (2,270) 18,610 0.69% -0.10% 0.79% 82 57 MCLENNAN 1,443,180 1,335,890 (107,290) (121,120) 13,830 -7.43% -8.39% 0.96% 105 58 MILK RIVER 1,467,270 1,466,180 (1,090) (14,250) 13,160 -0.07% -0.97% 0.90% 104 59 MILLET 3,280,550 3,262,280 (18,270) (37,280) 19,010 -0.56% -1.14% 0.58% 70 60 MORINVILLE 11,084,220 11,207,740 123,520 35,850 87,670 1.11% 0.32% 0.79% 31 61 MUNDARE 1,887,760 1,926,630 38,870 22,680 16,190 2.06% 1.20% 0.86% 91 62 NANTON 3,526,200 3,697,830 171,630 147,150 24,480 4.87% 4.17% 0.69% 67

Municipal Affairs 2/5/2015 Page 5 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 63 25,341,160 26,076,900 735,740 541,850 193,890 2.90% 2.14% 0.77% 5 64 OLDS 12,689,790 12,981,720 291,930 206,880 85,050 2.30% 1.63% 0.67% 24 65 ONOWAY 2,456,130 2,298,120 (158,010) (173,350) 15,340 -6.43% -7.06% 0.62% 83 66 OYEN 2,138,150 2,149,740 11,590 (4,650) 16,240 0.54% -0.22% 0.76% 88 67 PEACE RIVER 14,353,500 14,665,060 311,560 199,400 112,160 2.17% 1.39% 0.78% 20 68 PENHOLD 3,456,400 3,707,080 250,680 218,170 32,510 7.25% 6.31% 0.94% 65 69 2,207,100 2,246,590 39,490 20,230 19,260 1.79% 0.92% 0.87% 84 70 PINCHER CREEK 6,362,040 6,279,590 (82,450) (123,850) 41,400 -1.30% -1.95% 0.65% 51 71 PONOKA 9,812,430 9,992,110 179,680 99,290 80,390 1.83% 1.01% 0.82% 37 72 PROVOST 3,805,980 3,833,370 27,390 (1,620) 29,010 0.72% -0.04% 0.76% 64 73 RAINBOW LAKE 1,726,320 1,705,400 (20,920) (34,880) 13,960 -1.21% -2.02% 0.81% 98 74 RAYMOND 3,680,530 3,703,070 22,540 (6,850) 29,390 0.61% -0.19% 0.80% 66 75 REDCLIFF 10,218,050 10,280,850 62,800 (16,640) 79,440 0.61% -0.16% 0.78% 36 76 REDWATER 13,634,550 14,563,330 928,780 828,050 100,730 6.81% 6.07% 0.74% 21 77 RIMBEY 4,626,530 4,776,280 149,750 100,540 49,210 3.24% 2.17% 1.06% 57 78 ROCKY MOUNTAIN HOUSE 13,040,030 13,323,180 283,150 240,410 42,740 2.17% 1.84% 0.33% 23 79 SEDGEWICK 1,451,800 1,468,620 16,820 5,350 11,470 1.16% 0.37% 0.79% 103 80 SEXSMITH 7,789,920 7,962,620 172,700 45,360 127,340 2.22% 0.58% 1.63% 42 81 SLAVE LAKE 12,457,470 12,527,430 69,960 (32,750) 102,710 0.56% -0.26% 0.82% 26 82 SMOKY LAKE 2,800,870 2,817,510 16,640 (8,620) 25,260 0.59% -0.31% 0.90% 74 83 SPIRIT RIVER 3,671,680 3,686,270 14,590 11,440 3,150 0.40% 0.31% 0.09% 68 84 ST. PAUL 8,822,170 8,910,610 88,440 5,330 83,110 1.00% 0.06% 0.94% 39 85 863,940 872,880 8,940 660 8,280 1.03% 0.08% 0.96% 107 86 STETTLER 11,791,000 11,837,550 46,550 36,080 10,470 0.39% 0.31% 0.09% 29 87 STONY PLAIN 23,141,180 23,690,050 548,870 453,730 95,140 2.37% 1.96% 0.41% 8 88 STRATHMORE 20,252,670 20,593,760 341,090 246,550 94,540 1.68% 1.22% 0.47% 12 89 STROME 199,560 199,190 (370) (2,550) 2,180 -0.19% -1.28% 1.09% 109 90 SUNDRE 14,095,730 14,228,700 132,970 14,030 118,940 0.94% 0.10% 0.84% 22 91 SWAN HILLS 12,004,740 12,952,970 948,230 842,630 105,600 7.90% 7.02% 0.88% 25 92 SYLVAN LAKE 19,325,570 19,772,180 446,610 261,300 185,310 2.31% 1.35% 0.96% 13 93 TABER 15,428,590 15,302,510 (126,080) (227,170) 101,090 -0.82% -1.47% 0.66% 19 94 THREE HILLS 5,046,550 4,942,660 (103,890) (148,060) 44,170 -2.06% -2.93% 0.88% 55 95 TOFIELD 4,388,140 4,472,070 83,930 52,670 31,260 1.91% 1.20% 0.71% 58 96 TROCHU 1,767,200 1,786,780 19,580 1,990 17,590 1.11% 0.11% 1.00% 94 97 6,664,920 6,575,360 (89,560) (159,130) 69,570 -1.34% -2.39% 1.04% 50 98 TWO HILLS 2,428,520 2,441,590 13,070 (10,000) 23,070 0.54% -0.41% 0.95% 78

Municipal Affairs 2/5/2015 Page 6 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 99 VALLEYVIEW 4,754,090 4,864,860 110,770 89,370 21,400 2.33% 1.88% 0.45% 56 100 VAUXHALL 1,995,100 2,002,370 7,270 (1,370) 8,640 0.36% -0.07% 0.43% 90 101 VEGREVILLE 20,188,770 20,618,200 429,430 516,040 (86,610) 2.13% 2.56% -0.43% 11 102 VERMILION 19,949,460 19,712,820 (236,640) (66,570) (170,070) -1.19% -0.33% -0.85% 14 103 VIKING 1,843,150 1,873,530 30,380 13,320 17,060 1.65% 0.72% 0.93% 92 104 VULCAN 3,148,980 3,194,220 45,240 22,250 22,990 1.44% 0.71% 0.73% 72 105 WAINWRIGHT 10,763,150 10,876,670 113,520 55,740 57,780 1.05% 0.52% 0.54% 32 106 WEMBLEY 2,329,110 2,398,760 69,650 47,180 22,470 2.99% 2.03% 0.96% 80 107 WESTLOCK 7,703,810 7,734,830 31,020 (29,650) 60,670 0.40% -0.38% 0.79% 44 108 WHITECOURT 20,608,330 20,759,210 150,880 73,460 77,420 0.73% 0.36% 0.38% 10 Towns Total 923,412,900 951,712,830 28,299,930 22,465,660 5,834,270 3.06% 2.43% 0.63% 108 Villages 1 ACME 1,132,790 1,072,400 (60,390) (70,270) 9,880 -5.33% -6.20% 0.87% 24 2 ALBERTA BEACH 1,882,190 1,947,580 65,390 49,280 16,110 3.47% 2.62% 0.86% 11 3 ALIX 1,286,800 1,314,680 27,880 15,820 12,060 2.17% 1.23% 0.94% 21 4 ALLIANCE 245,060 244,580 (480) (3,060) 2,580 -0.20% -1.25% 1.05% 82 5 AMISK 342,620 345,640 3,020 (220) 3,240 0.88% -0.06% 0.95% 73 6 ANDREW 1,018,570 1,029,440 10,870 630 10,240 1.07% 0.06% 1.01% 28 7 ARROWWOOD 146,570 145,460 (1,110) (2,310) 1,200 -0.76% -1.58% 0.82% 90 8 BARNWELL 541,710 719,740 178,030 172,250 5,780 32.86% 31.80% 1.07% 43 9 BARONS 383,800 385,620 1,820 (2,070) 3,890 0.47% -0.54% 1.01% 69 10 BAWLF 308,430 298,970 (9,460) (11,190) 1,730 -3.07% -3.63% 0.56% 74 11 4,417,020 4,466,970 49,950 13,700 36,250 1.13% 0.31% 0.82% 2 12 BERWYN 1,022,940 1,045,530 22,590 11,280 11,310 2.21% 1.10% 1.11% 26 13 BIG VALLEY 2,408,240 2,289,890 (118,350) (157,760) 39,410 -4.91% -6.55% 1.64% 8 14 BITTERN LAKE 930,430 1,013,540 83,110 75,200 7,910 8.93% 8.08% 0.85% 32 15 BOTHA 257,850 259,500 1,650 (1,410) 3,060 0.64% -0.55% 1.19% 79 16 BOYLE 4,202,600 4,097,760 (104,840) (86,500) (18,340) -2.49% -2.06% -0.44% 4 17 BRETON 1,185,380 1,197,390 12,010 1,910 10,100 1.01% 0.16% 0.85% 23 18 CARBON 762,580 769,540 6,960 (1,360) 8,320 0.91% -0.18% 1.09% 39 19 411,490 416,320 4,830 680 4,150 1.17% 0.17% 1.01% 66 20 CAROLINE 1,059,160 1,063,130 3,970 (4,050) 8,020 0.37% -0.38% 0.76% 25 21 CEREAL 176,620 174,120 (2,500) (4,570) 2,070 -1.42% -2.59% 1.17% 89 22 CHAMPION 492,630 573,120 80,490 75,680 4,810 16.34% 15.36% 0.98% 51 23 CHAUVIN 3,972,760 4,189,160 216,400 119,970 96,430 5.45% 3.02% 2.43% 3 24 CHIPMAN 3,082,270 3,178,160 95,890 70,790 25,100 3.11% 2.30% 0.81% 5

Municipal Affairs 2/5/2015 Page 7 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 25 CLIVE 941,430 1,014,640 73,210 64,350 8,860 7.78% 6.84% 0.94% 30 26 CLYDE 753,710 754,320 610 (4,670) 5,280 0.08% -0.62% 0.70% 40 27 CONSORT 1,804,760 1,815,230 10,470 (7,960) 18,430 0.58% -0.44% 1.02% 12 28 COUTTS 572,950 655,220 82,270 77,680 4,590 14.36% 13.56% 0.80% 48 29 COWLEY 358,470 357,400 (1,070) (3,460) 2,390 -0.30% -0.97% 0.67% 71 30 CREMONA 920,290 923,530 3,240 350 2,890 0.35% 0.04% 0.31% 37 31 CZAR 399,850 401,050 1,200 (1,880) 3,080 0.30% -0.47% 0.77% 68 32 DELBURNE 1,511,830 1,609,250 97,420 78,810 18,610 6.44% 5.21% 1.23% 17 33 DELIA 454,860 455,440 580 (4,010) 4,590 0.13% -0.88% 1.01% 63 34 DEWBERRY 221,550 226,000 4,450 1,180 3,270 2.01% 0.53% 1.48% 87 35 DONALDA 554,970 558,040 3,070 (2,340) 5,410 0.55% -0.42% 0.97% 52 36 DONNELLY 596,980 606,560 9,580 3,580 6,000 1.60% 0.60% 1.01% 49 37 DUCHESS 1,655,930 1,535,990 (119,940) (138,970) 19,030 -7.24% -8.39% 1.15% 18 38 EDBERG 98,740 99,410 670 (770) 1,440 0.68% -0.78% 1.46% 91 39 EDGERTON 658,850 676,810 17,960 11,880 6,080 2.73% 1.80% 0.92% 46 40 ELNORA 555,360 551,900 (3,460) (9,740) 6,280 -0.62% -1.75% 1.13% 54 41 EMPRESS 240,370 239,960 (410) (3,040) 2,630 -0.17% -1.26% 1.09% 83 42 FERINTOSH 270,430 270,960 530 (20) 550 0.20% -0.01% 0.20% 76 43 FOREMOST 887,310 944,750 57,440 49,200 8,240 6.47% 5.54% 0.93% 35 44 FORESTBURG 1,757,870 1,795,170 37,300 19,550 17,750 2.12% 1.11% 1.01% 13 45 GADSBY 89,510 89,620 110 (510) 620 0.12% -0.57% 0.69% 92 46 GALAHAD 246,550 245,950 (600) (2,580) 1,980 -0.24% -1.05% 0.80% 81 47 GIROUXVILLE 547,840 551,380 3,540 (2,140) 5,680 0.65% -0.39% 1.04% 55 48 GLENDON 1,333,020 1,411,360 78,340 71,180 7,160 5.88% 5.34% 0.54% 19 49 GLENWOOD 543,840 545,460 1,620 (2,140) 3,760 0.30% -0.39% 0.69% 57 50 HALKIRK 157,750 235,860 78,110 76,130 1,980 49.52% 48.26% 1.26% 84 51 HAY LAKES 544,990 547,290 2,300 (2,020) 4,320 0.42% -0.37% 0.79% 56 52 HEISLER 262,800 262,590 (210) (3,010) 2,800 -0.08% -1.15% 1.07% 78 53 438,470 442,210 3,740 (290) 4,030 0.85% -0.07% 0.92% 64 54 HINES CREEK 938,870 939,600 730 (5,690) 6,420 0.08% -0.61% 0.68% 36 55 HOLDEN 2,074,960 2,097,690 22,730 16,300 6,430 1.10% 0.79% 0.31% 9 56 HUGHENDEN 419,670 420,140 470 (2,890) 3,360 0.11% -0.69% 0.80% 65 57 HUSSAR 331,240 461,850 130,610 127,780 2,830 39.43% 38.58% 0.85% 62 58 HYTHE 1,936,420 1,955,300 18,880 2,790 16,090 0.97% 0.14% 0.83% 10 59 INNISFREE 1,011,390 1,014,500 3,110 (2,440) 5,550 0.31% -0.24% 0.55% 31 60 IRMA 933,890 813,910 (119,980) (126,340) 6,360 -12.85% -13.53% 0.68% 38

Municipal Affairs 2/5/2015 Page 8 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 61 KITSCOTY 1,647,860 1,664,740 16,880 2,390 14,490 1.02% 0.15% 0.88% 15 62 LINDEN 1,123,160 1,035,130 (88,030) (100,190) 12,160 -7.84% -8.92% 1.08% 27 63 LOMOND 262,980 263,560 580 (1,590) 2,170 0.22% -0.60% 0.83% 77 64 LONGVIEW 2,433,850 2,463,570 29,720 (15,950) 45,670 1.22% -0.66% 1.88% 7 65 LOUGHEED 507,960 514,630 6,670 1,940 4,730 1.31% 0.38% 0.93% 59 66 MANNVILLE 1,618,690 1,623,900 5,210 (11,210) 16,420 0.32% -0.69% 1.01% 16 67 MARWAYNE 669,490 672,380 2,890 (4,740) 7,630 0.43% -0.71% 1.14% 47 68 MILO 129,280 204,670 75,390 74,160 1,230 58.32% 57.36% 0.95% 88 69 MINBURN 224,430 226,970 2,540 10 2,530 1.13% 0.00% 1.13% 86 70 MORRIN 499,450 502,840 3,390 (1,340) 4,730 0.68% -0.27% 0.95% 61 71 MUNSON 619,500 599,170 (20,330) (27,630) 7,300 -3.28% -4.46% 1.18% 50 72 MYRNAM 556,340 556,860 520 (4,370) 4,890 0.09% -0.79% 0.88% 53 73 NAMPA 946,850 949,880 3,030 (5,840) 8,870 0.32% -0.62% 0.94% 34 74 961,380 974,330 12,950 3,630 9,320 1.35% 0.38% 0.97% 33 75 PARADISE VALLEY 248,310 251,380 3,070 650 2,420 1.24% 0.26% 0.97% 80 76 ROCKYFORD 503,440 523,790 20,350 16,030 4,320 4.04% 3.18% 0.86% 58 77 ROSALIND 228,930 231,250 2,320 (210) 2,530 1.01% -0.09% 1.11% 85 78 ROSEMARY 397,910 405,150 7,240 2,520 4,720 1.82% 0.63% 1.19% 67 79 RYCROFT 1,242,320 1,302,270 59,950 48,320 11,630 4.83% 3.89% 0.94% 22 80 RYLEY 1,764,030 1,787,150 23,120 9,120 14,000 1.31% 0.52% 0.79% 14 81 SPRING LAKE 274,420 277,110 2,690 (880) 3,570 0.98% -0.32% 1.30% 75 82 STANDARD 681,550 688,870 7,320 1,930 5,390 1.07% 0.28% 0.79% 45 83 STIRLING 1,015,450 1,028,240 12,790 3,990 8,800 1.26% 0.39% 0.87% 29 84 THORSBY 3,141,070 3,057,200 (83,870) (97,980) 14,110 -2.67% -3.12% 0.45% 6 85 VETERAN 547,950 698,830 150,880 145,710 5,170 27.54% 26.59% 0.94% 44 86 VILNA 847,130 727,650 (119,480) (123,670) 4,190 -14.10% -14.60% 0.49% 41 87 WABAMUN 9,511,970 9,202,190 (309,780) (233,170) (76,610) -3.26% -2.45% -0.81% 1 88 WARBURG 1,298,330 1,322,100 23,770 13,960 9,810 1.83% 1.08% 0.76% 20 89 WARNER 355,820 357,080 1,260 (2,740) 4,000 0.35% -0.77% 1.12% 72 90 WASKATENAU 502,120 504,380 2,260 (3,360) 5,620 0.45% -0.67% 1.12% 60 91 WILLINGDON 717,060 721,550 4,490 (3,980) 8,470 0.63% -0.56% 1.18% 42 92 YOUNGSTOWN 373,740 374,280 540 (2,820) 3,360 0.14% -0.75% 0.90% 70 Villages Total 94,551,000 95,477,680 926,680 218,960 707,720 0.98% 0.23% 0.75% 92 Summer Villages 1 ARGENTIA BEACH 1,701,800 1,688,890 (12,910) (55,390) 42,480 -0.76% -3.25% 2.50% 1 2 BETULA BEACH 45,660 47,150 1,490 790 700 3.26% 1.73% 1.53% 46

Municipal Affairs 2/5/2015 Page 9 of 11 Alphabetical Listing Linear Property Assessment Appendix 1 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 3 BIRCH COVE 47,920 48,230 310 (370) 680 0.65% -0.77% 1.42% 45 4 BIRCHCLIFF 420,050 433,170 13,120 10,960 2,160 3.12% 2.61% 0.51% 7 5 BONDISS 265,250 266,360 1,110 (1,600) 2,710 0.42% -0.60% 1.02% 14 6 BONNYVILLE BEACH 165,730 168,740 3,010 890 2,120 1.82% 0.54% 1.28% 28 7 BURNSTICK LAKE 31,170 31,380 210 (180) 390 0.67% -0.58% 1.25% 50 8 CASTLE ISLAND 12,110 12,280 170 10 160 1.40% 0.08% 1.32% 51 9 CRYSTAL SPRINGS 256,440 258,810 2,370 (540) 2,910 0.92% -0.21% 1.13% 15 10 59,650 60,520 870 170 700 1.46% 0.28% 1.17% 43 11 GOLDEN DAYS 514,960 520,410 5,450 190 5,260 1.06% 0.04% 1.02% 4 12 GRANDVIEW 341,230 345,390 4,160 200 3,960 1.22% 0.06% 1.16% 9 13 GULL LAKE 195,590 197,650 2,060 (750) 2,810 1.05% -0.38% 1.44% 22 14 HALF MOON BAY 37,020 37,320 300 (170) 470 0.81% -0.46% 1.27% 48 15 HORSESHOE BAY 172,030 175,680 3,650 1,720 1,930 2.12% 1.00% 1.12% 27 16 ISLAND LAKE 408,000 412,810 4,810 640 4,170 1.18% 0.16% 1.02% 8 17 ISLAND LAKE SOUTH 103,080 104,350 1,270 160 1,110 1.23% 0.16% 1.08% 39 18 ITASKA BEACH 123,750 125,140 1,390 (30) 1,420 1.12% -0.02% 1.15% 36 19 JARVIS BAY 334,510 342,350 7,840 5,270 2,570 2.34% 1.58% 0.77% 10 20 KAPASIWIN 32,620 32,850 230 (80) 310 0.71% -0.25% 0.95% 49 21 LAKEVIEW 96,610 97,070 460 (80) 540 0.48% -0.08% 0.56% 40 22 LARKSPUR 52,110 52,500 390 (160) 550 0.75% -0.31% 1.06% 44 23 MA-ME-O BEACH 495,730 492,540 (3,190) (6,830) 3,640 -0.64% -1.38% 0.73% 5 24 MEWATHA BEACH 223,380 225,240 1,860 (660) 2,520 0.83% -0.30% 1.13% 18 25 NAKAMUN PARK 131,190 133,180 1,990 (50) 2,040 1.52% -0.04% 1.55% 34 26 NORGLENWOLD 488,850 539,420 50,570 46,580 3,990 10.34% 9.53% 0.82% 3 27 NORRIS BEACH 133,760 135,060 1,300 (230) 1,530 0.97% -0.17% 1.14% 33 28 PARKLAND BEACH 203,610 207,000 3,390 530 2,860 1.66% 0.26% 1.40% 20 29 PELICAN NARROWS 205,810 207,620 1,810 (480) 2,290 0.88% -0.23% 1.11% 19 30 POINT ALISON 79,830 80,440 610 (70) 680 0.76% -0.09% 0.85% 41 31 POPLAR BAY 302,420 304,770 2,350 (610) 2,960 0.78% -0.20% 0.98% 12 32 ROCHON SANDS 326,270 329,930 3,660 (490) 4,150 1.12% -0.15% 1.27% 11 33 ROSS HAVEN 184,640 186,400 1,760 (1,110) 2,870 0.95% -0.60% 1.55% 24 34 SANDY BEACH 202,370 205,420 3,050 120 2,930 1.51% 0.06% 1.45% 21 35 SEBA BEACH 879,240 884,310 5,070 (810) 5,880 0.58% -0.09% 0.67% 2 36 SILVER BEACH 238,430 241,390 2,960 150 2,810 1.24% 0.06% 1.18% 17 37 SILVER SANDS 238,750 242,550 3,800 200 3,600 1.59% 0.08% 1.51% 16 38 SOUTH BAPTISTE 149,130 152,580 3,450 2,000 1,450 2.31% 1.34% 0.97% 29

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 39 SOUTH VIEW 111,590 113,000 1,410 (270) 1,680 1.26% -0.24% 1.51% 38 40 SUNBREAKER COVE 139,620 141,380 1,760 (130) 1,890 1.26% -0.09% 1.35% 32 41 SUNDANCE BEACH 74,430 75,000 570 (450) 1,020 0.77% -0.60% 1.37% 42 42 SUNRISE BEACH 123,090 124,770 1,680 (40) 1,720 1.36% -0.03% 1.40% 37 43 SUNSET BEACH 150,910 152,270 1,360 (210) 1,570 0.90% -0.14% 1.04% 30 44 SUNSET POINT 181,990 182,600 610 (1,640) 2,250 0.34% -0.90% 1.24% 26 45 VAL QUENTIN 184,550 185,080 530 (1,540) 2,070 0.29% -0.83% 1.12% 25 46 41,240 41,300 60 (420) 480 0.15% -1.02% 1.16% 47 47 WEST BAPTISTE 127,370 129,300 1,930 610 1,320 1.52% 0.48% 1.04% 35 48 WEST COVE 192,130 194,450 2,320 (600) 2,920 1.21% -0.31% 1.52% 23 49 WHISPERING HILLS 274,390 276,960 2,570 (270) 2,840 0.94% -0.10% 1.04% 13 50 WHITE SANDS 468,740 474,940 6,200 1,250 4,950 1.32% 0.27% 1.06% 6 51 YELLOWSTONE 147,150 149,150 2,000 (320) 2,320 1.36% -0.22% 1.58% 31 Summer Villages Total 12,117,900 12,267,100 149,200 (4,140) 153,340 1.23% (0.00) 1.27% 51

Grand Total 74,813,731,100 78,225,234,220 3,411,503,120 2,583,261,340 828,241,780 4.56% 3.45% 1.11%

Municipal Affairs 2/5/2015 Page 11 of 11 Appendix 2: 2015 Tax Year Change Report

Assessment Value Listing by Municipal Type

Tab 2 Assessment Numerical Listing Linear Property Assessment Appendix 2 2015 Tax Year Change Report

Total # # Total Overall Total Growth Inflation % of 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipal Type Assessment Change Change Change Annual Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) Assmnt

64 Municipal Districts & Counties 59,937,140,620 62,894,234,070 2,957,093,450 2,201,285,470 755,807,980 4.93% 3.67% 1.26% 80.40% 6 Special Areas & Specialized Municipalities 7,984,907,520 8,187,060,200 202,152,680 153,421,060 48,731,620 2.53% 1.92% 0.61% 10.47% 18 Cities 4,879,546,750 5,039,216,640 159,669,890 157,531,390 2,138,500 3.27% 3.23% 0.04% 6.44% 7 Improvement Districts 982,054,410 1,045,265,700 63,211,290 48,342,940 14,868,350 6.44% 4.92% 1.51% 1.34% 108 Towns 923,412,900 951,712,830 28,299,930 22,465,660 5,834,270 3.06% 2.43% 0.63% 1.22% 92 Villages 94,551,000 95,477,680 926,680 218,960 707,720 0.98% 0.23% 0.75% 0.12% 51 Summer Villages 12,117,900 12,267,100 149,200 (4,140) 153,340 1.23% (0.00) 1.27% 0.02% Totals 74,813,731,100 78,225,234,220 3,411,503,120 2,583,261,340 828,241,780 4.56% 3.45% 1.11%

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) Municipal Districts & Counties 1 GREENVIEW NO. 16, M.D. OF 4,938,877,800 5,326,230,240 387,352,440 328,496,030 58,856,410 7.84% 6.65% 1.19% 1 2 YELLOWHEAD COUNTY 4,582,302,220 4,919,359,590 337,057,370 270,547,460 66,509,910 7.36% 5.90% 1.45% 2 3 CLEARWATER COUNTY 3,091,784,650 3,276,161,680 184,377,030 140,144,290 44,232,740 5.96% 4.53% 1.43% 3 4 CYPRESS COUNTY 2,608,172,690 2,635,477,150 27,304,460 (14,683,400) 41,987,860 1.05% -0.56% 1.61% 4 5 NEWELL, COUNTY OF 2,458,077,450 2,487,396,530 29,319,080 (10,079,670) 39,398,750 1.19% -0.41% 1.60% 5 6 OPPORTUNITY NO. 17, M.D. OF 2,213,266,310 2,336,840,110 123,573,800 84,400,900 39,172,900 5.58% 3.81% 1.77% 6 7 BRAZEAU COUNTY 1,914,797,220 2,007,381,820 92,584,600 56,660,400 35,924,200 4.84% 2.96% 1.88% 7 8 BONNYVILLE NO. 87, M.D. OF 1,794,677,830 1,878,419,490 83,741,660 50,592,550 33,149,110 4.67% 2.82% 1.85% 8 9 WHEATLAND COUNTY 1,746,010,850 1,755,838,740 9,827,890 (8,883,310) 18,711,200 0.56% -0.51% 1.07% 9 10 PARKLAND COUNTY 1,719,606,360 1,736,924,610 17,318,250 1,271,190 16,047,060 1.01% 0.07% 0.93% 10 11 GRANDE PRAIRIE NO. 1, COUNTY OF 1,606,614,550 1,656,866,920 50,252,370 28,423,850 21,828,520 3.13% 1.77% 1.36% 11 12 NORTHERN SUNRISE COUNTY 1,464,892,960 1,505,197,950 40,304,990 15,801,980 24,503,010 2.75% 1.08% 1.67% 12 13 MOUNTAIN VIEW COUNTY 1,425,505,970 1,480,978,460 55,472,490 35,132,210 20,340,280 3.89% 2.46% 1.43% 13 14 SADDLE HILLS COUNTY 1,318,396,270 1,440,880,440 122,484,170 101,293,240 21,190,930 9.29% 7.68% 1.61% 14 15 LAC LA BICHE COUNTY 1,074,284,810 1,341,702,940 267,418,130 257,647,920 9,770,210 24.89% 23.98% 0.91% 15 16 LEDUC COUNTY 1,274,049,300 1,298,115,790 24,066,490 38,784,530 (14,718,040) 1.89% 3.04% -1.16% 16 17 KNEEHILL COUNTY 1,268,133,010 1,259,297,670 (8,835,340) (30,386,080) 21,550,740 -0.70% -2.40% 1.70% 17 18 ROCKY VIEW COUNTY 1,127,078,880 1,232,350,480 105,271,600 97,508,670 7,762,930 9.34% 8.65% 0.69% 18 19 PROVOST NO. 52, M.D. OF 1,113,717,210 1,132,007,240 18,290,030 2,217,190 16,072,840 1.64% 0.20% 1.44% 19 20 RED DEER COUNTY 1,081,754,170 1,081,465,340 (288,830) (16,044,600) 15,755,770 -0.03% -1.48% 1.46% 20 21 BIG LAKES, M.D. OF 1,063,111,640 1,068,696,890 5,585,250 (10,284,200) 15,869,450 0.53% -0.97% 1.49% 21

Municipal Affairs 2/5/2015 Page 1 of 11 Assessment Numerical Listing Linear Property Assessment Appendix 2 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 22 WAINWRIGHT NO. 61, M.D. OF 999,579,720 1,014,553,820 14,974,100 660,270 14,313,830 1.50% 0.07% 1.43% 22 23 VERMILION RIVER, COUNTY OF 936,735,650 1,004,273,750 67,538,100 50,181,190 17,356,910 7.21% 5.36% 1.85% 23 24 LACOMBE COUNTY 997,782,420 1,003,844,690 6,062,270 (2,448,340) 8,510,610 0.61% -0.25% 0.85% 24 25 WOODLANDS COUNTY 925,762,830 942,035,020 16,272,190 4,729,440 11,542,750 1.76% 0.51% 1.25% 25 26 PONOKA COUNTY 887,614,450 936,410,630 48,796,180 35,137,990 13,658,190 5.50% 3.96% 1.54% 26 27 TABER, M.D. OF 917,180,600 930,584,080 13,403,480 3,358,580 10,044,900 1.46% 0.37% 1.10% 27 28 VULCAN COUNTY 541,274,580 858,760,910 317,486,330 311,436,140 6,050,190 58.66% 57.54% 1.12% 28 29 PINCHER CREEK NO. 9, M.D. OF 669,546,490 745,327,690 75,781,200 81,422,530 (5,641,330) 11.32% 12.16% -0.84% 29 30 CLEAR HILLS COUNTY 714,664,700 741,896,580 27,231,880 18,006,910 9,224,970 3.81% 2.52% 1.29% 30 31 PAINTEARTH NO. 18, COUNTY OF 701,672,090 714,962,750 13,290,660 4,320,480 8,970,180 1.89% 0.62% 1.28% 31 32 FLAGSTAFF COUNTY 657,839,580 662,906,990 5,067,410 (2,747,870) 7,815,280 0.77% -0.42% 1.19% 32 33 WETASKIWIN NO. 10, COUNTY OF 643,484,380 659,873,270 16,388,890 8,114,330 8,274,560 2.55% 1.26% 1.29% 33 34 ATHABASCA COUNTY 605,447,750 642,779,160 37,331,410 32,788,840 4,542,570 6.17% 5.42% 0.75% 34 35 STETTLER NO. 6, COUNTY OF 637,296,640 635,023,190 (2,273,450) (11,490,310) 9,216,860 -0.36% -1.80% 1.45% 35 36 LESSER SLAVE RIVER NO. 124, M.D. OF 614,531,290 624,102,290 9,571,000 2,373,680 7,197,320 1.56% 0.39% 1.17% 36 37 WILLOW CREEK NO. 26, M.D. OF 617,238,880 613,783,870 (3,455,010) (2,178,940) (1,276,070) -0.56% -0.35% -0.21% 37 38 NORTHERN LIGHTS, COUNTY OF 605,832,880 598,190,010 (7,642,870) (13,225,820) 5,582,950 -1.26% -2.18% 0.92% 38 39 STURGEON COUNTY 456,224,690 562,554,880 106,330,190 101,920,850 4,409,340 23.31% 22.34% 0.97% 39 40 FOOTHILLS NO. 31, M.D. OF 481,340,730 489,084,590 7,743,860 1,902,720 5,841,140 1.61% 0.40% 1.21% 40 41 STARLAND COUNTY 449,256,340 456,320,690 7,064,350 1,392,500 5,671,850 1.57% 0.31% 1.26% 41 42 ST. PAUL NO. 19, COUNTY OF 429,945,420 441,901,660 11,956,240 4,925,940 7,030,300 2.78% 1.15% 1.64% 42 43 CAMROSE COUNTY 396,663,050 398,205,010 1,541,960 (2,988,220) 4,530,180 0.39% -0.75% 1.14% 43 44 MINBURN NO. 27, COUNTY OF 345,944,760 355,497,820 9,553,060 6,024,580 3,528,480 2.76% 1.74% 1.02% 44 45 LAMONT COUNTY 336,586,690 354,306,920 17,720,230 14,606,060 3,114,170 5.26% 4.34% 0.93% 45 46 BEAVER COUNTY 333,083,550 338,318,370 5,234,820 1,479,720 3,755,100 1.57% 0.44% 1.13% 46 47 FORTY MILE NO. 8, COUNTY OF 302,443,790 328,638,730 26,194,940 22,139,290 4,055,650 8.66% 7.32% 1.34% 47 48 THORHILD COUNTY 266,942,190 315,925,750 48,983,560 46,227,250 2,756,310 18.35% 17.32% 1.03% 48 49 SMOKY LAKE COUNTY 271,262,610 308,150,560 36,887,950 34,189,600 2,698,350 13.60% 12.60% 0.99% 49 50 LAC STE. ANNE COUNTY 295,787,690 300,211,530 4,423,840 1,538,170 2,885,670 1.50% 0.52% 0.98% 50 51 239,109,040 240,596,120 1,487,080 831,610 655,470 0.62% 0.35% 0.27% 51 52 TWO HILLS NO. 21, COUNTY OF 231,015,050 237,841,250 6,826,200 3,830,050 2,996,150 2.95% 1.66% 1.30% 52 53 WARNER NO. 5, COUNTY OF 218,514,230 229,494,540 10,980,310 9,371,030 1,609,280 5.02% 4.29% 0.74% 53 54 SMOKY RIVER NO. 130, M.D. OF 178,588,430 198,710,350 20,121,920 16,982,110 3,139,810 11.27% 9.51% 1.76% 54 55 BIRCH HILLS COUNTY 170,285,400 167,454,350 (2,831,050) (4,282,770) 1,451,720 -1.66% -2.52% 0.85% 55 56 BARRHEAD NO. 11, COUNTY OF 165,858,920 163,993,870 (1,865,050) (3,548,730) 1,683,680 -1.12% -2.14% 1.02% 56 57 RANCHLAND NO. 66, M.D. OF 156,190,620 157,363,410 1,172,790 (83,590) 1,256,380 0.75% -0.05% 0.80% 57

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 58 WESTLOCK COUNTY 148,797,640 154,191,980 5,394,340 4,005,130 1,389,210 3.63% 2.69% 0.93% 58 59 BIGHORN NO. 8, M.D. OF 139,726,260 142,538,490 2,812,230 1,522,550 1,289,680 2.01% 1.09% 0.92% 59 60 FAIRVIEW NO. 136, M.D. OF 125,582,290 123,822,210 (1,760,080) (2,090,800) 330,720 -1.40% -1.66% 0.26% 60 61 109,751,850 110,865,460 1,113,610 2,049,540 (935,930) 1.01% 1.87% -0.85% 61 62 PEACE NO. 135, M.D. OF 54,200,330 55,876,480 1,676,150 1,303,680 372,470 3.09% 2.41% 0.69% 62 63 SPIRIT RIVER NO. 133, M.D. OF 52,003,220 54,236,720 2,233,500 1,488,460 745,040 4.29% 2.86% 1.43% 63 64 ACADIA NO. 34, M.D. OF 23,438,750 21,233,550 (2,205,200) (2,451,510) 246,310 -9.41% -10.46% 1.05% 64 Municipal Districts & Counties Total 59,937,140,620 62,894,234,070 2,957,093,450 2,201,285,470 755,807,980 4.93% 3.67% 1.26% 64 Special Areas & Specialized Municipalities 1 SPECIAL AREAS BOARD 3,143,525,080 3,092,878,540 (50,646,540) (71,528,290) 20,881,750 -1.61% -2.28% 0.66% 1 2 WOOD BUFFALO, Regional Municipality of 2,804,491,930 3,038,807,230 234,315,300 216,080,580 18,234,720 8.35% 7.70% 0.65% 2 3 MACKENZIE COUNTY 1,182,792,130 1,172,439,840 (10,352,290) (18,997,100) 8,644,810 -0.88% -1.61% 0.73% 3 4 STRATHCONA COUNTY 740,619,350 771,141,360 30,522,010 29,401,790 1,120,220 4.12% 3.97% 0.15% 4 5 CROWSNEST PASS, Municipality of 59,227,150 59,898,320 671,170 297,630 373,540 1.13% 0.50% 0.63% 5 6 JASPER, Municipality of 54,251,880 51,894,910 (2,356,970) (1,833,550) (523,420) -4.34% -3.38% -0.96% 6 Special Areas & Specialized Municipalities Total 7,984,907,520 8,187,060,200 202,152,680 153,421,060 48,731,620 2.53% 1.92% 0.61% 6 Cities 1 CALGARY 1,877,447,890 1,933,353,780 55,905,890 58,586,660 (2,680,770) 2.98% 3.12% -0.14% 1 2 EDMONTON 1,779,572,460 1,849,532,460 69,960,000 63,949,590 6,010,410 3.93% 3.59% 0.34% 2 3 MEDICINE HAT 265,728,250 267,000,170 1,271,920 7,066,200 (5,794,280) 0.48% 2.66% -2.18% 3 4 LETHBRIDGE 198,026,660 212,592,250 14,565,590 11,414,740 3,150,850 7.36% 5.76% 1.59% 4 5 RED DEER 127,848,360 129,873,920 2,025,560 2,135,950 (110,390) 1.58% 1.67% -0.09% 5 6 GRANDE PRAIRIE 122,651,270 124,565,240 1,913,970 2,409,990 (496,020) 1.56% 1.96% -0.40% 6 7 FORT SASKATCHEWAN 103,784,380 104,578,310 793,930 911,700 (117,770) 0.76% 0.88% -0.11% 7 8 ST. ALBERT 77,470,310 78,409,330 939,020 486,730 452,290 1.21% 0.63% 0.58% 8 9 AIRDRIE 64,685,710 68,186,950 3,501,240 3,365,660 135,580 5.41% 5.20% 0.21% 9 10 LLOYDMINSTER 54,827,930 55,883,920 1,055,990 825,040 230,950 1.93% 1.50% 0.42% 10 11 LEDUC 48,160,760 49,376,050 1,215,290 931,780 283,510 2.52% 1.93% 0.59% 11 12 SPRUCE GROVE 33,636,350 35,700,870 2,064,520 1,795,390 269,130 6.14% 5.34% 0.80% 12 13 BROOKS 25,659,240 26,525,760 866,520 754,950 111,570 3.38% 2.94% 0.43% 13 14 CAMROSE 25,719,480 26,147,520 428,040 239,960 188,080 1.66% 0.93% 0.73% 14 15 COLD LAKE 22,222,300 23,776,330 1,554,030 1,352,340 201,690 6.99% 6.09% 0.91% 15 16 WETASKIWIN 19,433,360 19,576,960 143,600 84,770 58,830 0.74% 0.44% 0.30% 16 17 CHESTERMERE 17,508,960 18,597,100 1,088,140 963,500 124,640 6.21% 5.50% 0.71% 17 18 LACOMBE 15,163,080 15,539,720 376,640 256,440 120,200 2.48% 1.69% 0.79% 18 Cities Total 4,879,546,750 5,039,216,640 159,669,890 157,531,390 2,138,500 3.27% 3.23% 0.04% 18

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) Improvement Districts 1 IMPROVEMENT DISTRICT NO. 349 892,930,060 954,577,210 61,647,150 47,763,080 13,884,070 6.90% 5.35% 1.55% 1 2 KANANASKIS IMPROVEMENT DISTRICT 42,092,770 42,584,020 491,250 (324,490) 815,740 1.17% -0.77% 1.94% 2 3 I.D. NO. 12 (JASPER NATIONAL PARK) 27,318,510 27,585,300 266,790 64,850 201,940 0.98% 0.24% 0.74% 3 4 I.D. NO. 09 (BANFF) 17,178,730 18,009,980 831,250 847,840 (16,590) 4.84% 4.94% -0.10% 4 5 I.D. NO. 13 (ELK ISLAND) 974,490 939,580 (34,910) (29,280) (5,630) -3.58% -3.00% -0.58% 5 6 I.D. NO. 24 (WOOD BUFFALO) 910,560 871,060 (39,500) (25,330) (14,170) -4.34% -2.78% -1.56% 6 7 I.D. NO. 04 (WATERTON) 649,290 698,550 49,260 46,270 2,990 7.59% 7.13% 0.46% 7 Improvement Districts Total 982,054,410 1,045,265,700 63,211,290 48,342,940 14,868,350 6.44% 4.92% 1.51% 7 Towns 1 DRAYTON VALLEY 53,155,970 56,536,670 3,380,700 2,561,250 819,450 6.36% 4.82% 1.54% 1 2 CANMORE 44,974,530 45,844,290 869,760 656,400 213,360 1.93% 1.46% 0.47% 2 3 COCHRANE 36,423,110 38,411,370 1,988,260 1,930,420 57,840 5.46% 5.30% 0.16% 3 4 DRUMHELLER 38,544,820 38,224,520 (320,300) (855,460) 535,160 -0.83% -2.22% 1.39% 4 5 OKOTOKS 25,341,160 26,076,900 735,740 541,850 193,890 2.90% 2.14% 0.77% 5 6 EDSON 26,011,270 26,021,620 10,350 (48,640) 58,990 0.04% -0.19% 0.23% 6 7 HINTON 25,452,320 25,553,310 100,990 (103,400) 204,390 0.40% -0.41% 0.80% 7 8 STONY PLAIN 23,141,180 23,690,050 548,870 453,730 95,140 2.37% 1.96% 0.41% 8 9 HIGH LEVEL 22,696,380 22,448,730 (247,650) 1,740 (249,390) -1.09% 0.01% -1.10% 9 10 WHITECOURT 20,608,330 20,759,210 150,880 73,460 77,420 0.73% 0.36% 0.38% 10 11 VEGREVILLE 20,188,770 20,618,200 429,430 516,040 (86,610) 2.13% 2.56% -0.43% 11 12 STRATHMORE 20,252,670 20,593,760 341,090 246,550 94,540 1.68% 1.22% 0.47% 12 13 SYLVAN LAKE 19,325,570 19,772,180 446,610 261,300 185,310 2.31% 1.35% 0.96% 13 14 VERMILION 19,949,460 19,712,820 (236,640) (66,570) (170,070) -1.19% -0.33% -0.85% 14 15 HIGH PRAIRIE 5,209,950 17,350,850 12,140,900 12,098,350 42,550 233.03% 232.22% 0.82% 15 16 HIGH RIVER 16,856,250 16,977,140 120,890 (8,640) 129,530 0.72% -0.05% 0.77% 16 17 BEAUMONT 15,129,290 15,733,600 604,310 486,610 117,700 3.99% 3.22% 0.78% 17 18 TABER 15,428,590 15,302,510 (126,080) (227,170) 101,090 -0.82% -1.47% 0.66% 18 19 PEACE RIVER 14,353,500 14,665,060 311,560 199,400 112,160 2.17% 1.39% 0.78% 19 20 REDWATER 13,634,550 14,563,330 928,780 828,050 100,730 6.81% 6.07% 0.74% 20 21 SUNDRE 14,095,730 14,228,700 132,970 14,030 118,940 0.94% 0.10% 0.84% 21 22 ROCKY MOUNTAIN HOUSE 13,040,030 13,323,180 283,150 240,410 42,740 2.17% 1.84% 0.33% 22 23 OLDS 12,689,790 12,981,720 291,930 206,880 85,050 2.30% 1.63% 0.67% 23 24 SWAN HILLS 12,004,740 12,952,970 948,230 842,630 105,600 7.90% 7.02% 0.88% 24 25 SLAVE LAKE 12,457,470 12,527,430 69,960 (32,750) 102,710 0.56% -0.26% 0.82% 25 26 BONNYVILLE 11,678,860 12,082,400 403,540 301,440 102,100 3.46% 2.58% 0.87% 26

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 27 DEVON 12,471,590 11,975,790 (495,800) (501,310) 5,510 -3.98% -4.02% 0.04% 27 28 STETTLER 11,791,000 11,837,550 46,550 36,080 10,470 0.39% 0.31% 0.09% 28 29 INNISFAIL 11,256,850 11,466,770 209,920 128,620 81,300 1.86% 1.14% 0.72% 29 30 MORINVILLE 11,084,220 11,207,740 123,520 35,850 87,670 1.11% 0.32% 0.79% 30 31 WAINWRIGHT 10,763,150 10,876,670 113,520 55,740 57,780 1.05% 0.52% 0.54% 31 32 BANFF 10,569,430 10,853,000 283,570 285,590 (2,020) 2.68% 2.70% -0.02% 32 33 CARSTAIRS 10,593,220 10,794,260 201,040 123,060 77,980 1.90% 1.16% 0.74% 33 34 BLACKFALDS 9,633,710 10,331,130 697,420 613,160 84,260 7.24% 6.36% 0.87% 34 35 REDCLIFF 10,218,050 10,280,850 62,800 (16,640) 79,440 0.61% -0.16% 0.78% 35 36 PONOKA 9,812,430 9,992,110 179,680 99,290 80,390 1.83% 1.01% 0.82% 36 37 FORT MACLEOD 9,282,350 9,241,160 (41,190) (98,540) 57,350 -0.44% -1.06% 0.62% 37 38 ST. PAUL 8,822,170 8,910,610 88,440 5,330 83,110 1.00% 0.06% 0.94% 38 39 HANNA 8,645,750 8,615,780 (29,970) 8,600 (38,570) -0.35% 0.10% -0.45% 39 40 COALDALE 7,965,760 8,225,230 259,470 196,410 63,060 3.26% 2.47% 0.79% 40 41 SEXSMITH 7,789,920 7,962,620 172,700 45,360 127,340 2.22% 0.58% 1.63% 41 42 FOX CREEK 7,469,860 7,781,430 311,570 235,230 76,340 4.17% 3.15% 1.02% 42 43 WESTLOCK 7,703,810 7,734,830 31,020 (29,650) 60,670 0.40% -0.38% 0.79% 43 44 CROSSFIELD 6,931,580 7,162,310 230,730 189,490 41,240 3.33% 2.73% 0.59% 44 45 CLARESHOLM 7,065,400 7,135,880 70,480 8,250 62,230 1.00% 0.12% 0.88% 45 46 GRANDE CACHE 6,815,190 6,860,710 45,520 (17,620) 63,140 0.67% -0.26% 0.93% 46 47 DIDSBURY 6,583,060 6,848,050 264,990 214,980 50,010 4.03% 3.27% 0.76% 47 48 BARRHEAD 6,672,620 6,726,270 53,650 11,740 41,910 0.80% 0.18% 0.63% 48 49 TURNER VALLEY 6,664,920 6,575,360 (89,560) (159,130) 69,570 -1.34% -2.39% 1.04% 49 50 PINCHER CREEK 6,362,040 6,279,590 (82,450) (123,850) 41,400 -1.30% -1.95% 0.65% 50 51 ATHABASCA 6,156,060 6,188,370 32,310 (15,450) 47,760 0.52% -0.25% 0.78% 51 52 FAIRVIEW 6,154,490 6,186,840 32,350 (22,810) 55,160 0.53% -0.37% 0.90% 52 53 CARDSTON 4,870,290 5,013,050 142,760 107,790 34,970 2.93% 2.21% 0.72% 53 54 THREE HILLS 5,046,550 4,942,660 (103,890) (148,060) 44,170 -2.06% -2.93% 0.88% 54 55 VALLEYVIEW 4,754,090 4,864,860 110,770 89,370 21,400 2.33% 1.88% 0.45% 55 56 RIMBEY 4,626,530 4,776,280 149,750 100,540 49,210 3.24% 2.17% 1.06% 56 57 TOFIELD 4,388,140 4,472,070 83,930 52,670 31,260 1.91% 1.20% 0.71% 57 58 GRIMSHAW 4,262,260 4,317,950 55,690 15,020 40,670 1.31% 0.35% 0.95% 58 59 BEAVERLODGE 4,133,800 4,151,990 18,190 (17,380) 35,570 0.44% -0.42% 0.86% 59 60 BRUDERHEIM 4,155,280 4,027,960 (127,320) (192,530) 65,210 -3.06% -4.63% 1.57% 60 61 GIBBONS 3,823,790 3,865,410 41,620 12,200 29,420 1.09% 0.32% 0.77% 61 62 LAMONT 4,046,490 3,845,440 (201,050) (246,760) 45,710 -4.97% -6.10% 1.13% 62

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 63 PROVOST 3,805,980 3,833,370 27,390 (1,620) 29,010 0.72% -0.04% 0.76% 63 64 PENHOLD 3,456,400 3,707,080 250,680 218,170 32,510 7.25% 6.31% 0.94% 64 65 RAYMOND 3,680,530 3,703,070 22,540 (6,850) 29,390 0.61% -0.19% 0.80% 65 66 NANTON 3,526,200 3,697,830 171,630 147,150 24,480 4.87% 4.17% 0.69% 66 67 SPIRIT RIVER 3,671,680 3,686,270 14,590 11,440 3,150 0.40% 0.31% 0.09% 67 68 CALMAR 3,464,780 3,535,570 70,790 35,010 35,780 2.04% 1.01% 1.03% 68 69 MILLET 3,280,550 3,262,280 (18,270) (37,280) 19,010 -0.56% -1.14% 0.58% 69 70 ELK POINT 3,113,850 3,211,050 97,200 73,010 24,190 3.12% 2.34% 0.78% 70 71 VULCAN 3,148,980 3,194,220 45,240 22,250 22,990 1.44% 0.71% 0.73% 71 72 BLACK DIAMOND 2,850,590 2,950,450 99,860 73,740 26,120 3.50% 2.59% 0.92% 72 73 SMOKY LAKE 2,800,870 2,817,510 16,640 (8,620) 25,260 0.59% -0.31% 0.90% 73 74 BOW ISLAND 2,706,070 2,758,630 52,560 35,040 17,520 1.94% 1.29% 0.65% 74 75 MAGRATH 2,473,530 2,465,630 (7,900) (28,010) 20,110 -0.32% -1.13% 0.81% 75 76 ECKVILLE 2,490,180 2,462,200 (27,980) (51,360) 23,380 -1.12% -2.06% 0.94% 76 77 TWO HILLS 2,428,520 2,441,590 13,070 (10,000) 23,070 0.54% -0.41% 0.95% 77 78 MANNING 2,393,330 2,400,100 6,770 (12,470) 19,240 0.28% -0.52% 0.80% 78 79 WEMBLEY 2,329,110 2,398,760 69,650 47,180 22,470 2.99% 2.03% 0.96% 79 80 FALHER 2,381,270 2,384,120 2,850 (9,700) 12,550 0.12% -0.41% 0.53% 80 81 MAYERTHORPE 2,359,150 2,375,490 16,340 (2,270) 18,610 0.69% -0.10% 0.79% 81 82 ONOWAY 2,456,130 2,298,120 (158,010) (173,350) 15,340 -6.43% -7.06% 0.62% 82 83 PICTURE BUTTE 2,207,100 2,246,590 39,490 20,230 19,260 1.79% 0.92% 0.87% 83 84 BASSANO 2,098,200 2,199,280 101,080 87,140 13,940 4.82% 4.15% 0.66% 84 85 BOWDEN 2,118,730 2,163,920 45,190 33,030 12,160 2.13% 1.56% 0.57% 85 86 COALHURST 2,083,210 2,156,230 73,020 53,430 19,590 3.51% 2.56% 0.94% 86 87 OYEN 2,138,150 2,149,740 11,590 (4,650) 16,240 0.54% -0.22% 0.76% 87 88 CORONATION 2,195,980 2,085,390 (110,590) (130,130) 19,540 -5.04% -5.93% 0.89% 88 89 VAUXHALL 1,995,100 2,002,370 7,270 (1,370) 8,640 0.36% -0.07% 0.43% 89 90 MUNDARE 1,887,760 1,926,630 38,870 22,680 16,190 2.06% 1.20% 0.86% 90 91 VIKING 1,843,150 1,873,530 30,380 13,320 17,060 1.65% 0.72% 0.93% 91 92 KILLAM 1,808,460 1,817,770 9,310 (4,790) 14,100 0.51% -0.26% 0.78% 92 93 TROCHU 1,767,200 1,786,780 19,580 1,990 17,590 1.11% 0.11% 1.00% 93 94 BASHAW 1,784,000 1,743,740 (40,260) (51,440) 11,180 -2.26% -2.88% 0.63% 94 95 CASTOR 1,713,820 1,731,840 18,020 4,000 14,020 1.05% 0.23% 0.82% 95 96 BON ACCORD 1,702,970 1,710,570 7,600 (7,090) 14,690 0.45% -0.42% 0.86% 96 97 RAINBOW LAKE 1,726,320 1,705,400 (20,920) (34,880) 13,960 -1.21% -2.02% 0.81% 97 98 LEGAL 1,624,350 1,632,540 8,190 (3,550) 11,740 0.50% -0.22% 0.72% 98

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 99 HARDISTY 1,562,010 1,592,610 30,600 17,660 12,940 1.96% 1.13% 0.83% 99 100 BENTLEY 1,459,020 1,541,540 82,520 70,600 11,920 5.66% 4.84% 0.82% 100 101 IRRICANA 1,465,320 1,470,570 5,250 (3,590) 8,840 0.36% -0.24% 0.60% 101 102 SEDGEWICK 1,451,800 1,468,620 16,820 5,350 11,470 1.16% 0.37% 0.79% 102 103 MILK RIVER 1,467,270 1,466,180 (1,090) (14,250) 13,160 -0.07% -0.97% 0.90% 103 104 MCLENNAN 1,443,180 1,335,890 (107,290) (121,120) 13,830 -7.43% -8.39% 0.96% 104 105 DAYSLAND 1,235,460 1,243,480 8,020 (1,440) 9,460 0.65% -0.12% 0.77% 105 106 STAVELY 863,940 872,880 8,940 660 8,280 1.03% 0.08% 0.96% 106 107 GRANUM 723,000 725,110 2,110 (3,590) 5,700 0.29% -0.50% 0.79% 107 108 STROME 199,560 199,190 (370) (2,550) 2,180 -0.19% -1.28% 1.09% 108 Towns Total 923,412,900 951,712,830 28,299,930 22,465,660 5,834,270 3.06% 2.43% 0.63% 108 Villages 1 WABAMUN 9,511,970 9,202,190 (309,780) (233,170) (76,610) -3.26% -2.45% -0.81% 1 2 BEISEKER 4,417,020 4,466,970 49,950 13,700 36,250 1.13% 0.31% 0.82% 2 3 CHAUVIN 3,972,760 4,189,160 216,400 119,970 96,430 5.45% 3.02% 2.43% 3 4 BOYLE 4,202,600 4,097,760 (104,840) (86,500) (18,340) -2.49% -2.06% -0.44% 4 5 CHIPMAN 3,082,270 3,178,160 95,890 70,790 25,100 3.11% 2.30% 0.81% 5 6 THORSBY 3,141,070 3,057,200 (83,870) (97,980) 14,110 -2.67% -3.12% 0.45% 6 7 LONGVIEW 2,433,850 2,463,570 29,720 (15,950) 45,670 1.22% -0.66% 1.88% 7 8 BIG VALLEY 2,408,240 2,289,890 (118,350) (157,760) 39,410 -4.91% -6.55% 1.64% 8 9 HOLDEN 2,074,960 2,097,690 22,730 16,300 6,430 1.10% 0.79% 0.31% 9 10 HYTHE 1,936,420 1,955,300 18,880 2,790 16,090 0.97% 0.14% 0.83% 10 11 ALBERTA BEACH 1,882,190 1,947,580 65,390 49,280 16,110 3.47% 2.62% 0.86% 11 12 CONSORT 1,804,760 1,815,230 10,470 (7,960) 18,430 0.58% -0.44% 1.02% 12 13 FORESTBURG 1,757,870 1,795,170 37,300 19,550 17,750 2.12% 1.11% 1.01% 13 14 RYLEY 1,764,030 1,787,150 23,120 9,120 14,000 1.31% 0.52% 0.79% 14 15 KITSCOTY 1,647,860 1,664,740 16,880 2,390 14,490 1.02% 0.15% 0.88% 15 16 MANNVILLE 1,618,690 1,623,900 5,210 (11,210) 16,420 0.32% -0.69% 1.01% 16 17 DELBURNE 1,511,830 1,609,250 97,420 78,810 18,610 6.44% 5.21% 1.23% 17 18 DUCHESS 1,655,930 1,535,990 (119,940) (138,970) 19,030 -7.24% -8.39% 1.15% 18 19 GLENDON 1,333,020 1,411,360 78,340 71,180 7,160 5.88% 5.34% 0.54% 19 20 WARBURG 1,298,330 1,322,100 23,770 13,960 9,810 1.83% 1.08% 0.76% 20 21 ALIX 1,286,800 1,314,680 27,880 15,820 12,060 2.17% 1.23% 0.94% 21 22 RYCROFT 1,242,320 1,302,270 59,950 48,320 11,630 4.83% 3.89% 0.94% 22 23 BRETON 1,185,380 1,197,390 12,010 1,910 10,100 1.01% 0.16% 0.85% 23 24 ACME 1,132,790 1,072,400 (60,390) (70,270) 9,880 -5.33% -6.20% 0.87% 24

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 25 CAROLINE 1,059,160 1,063,130 3,970 (4,050) 8,020 0.37% -0.38% 0.76% 25 26 BERWYN 1,022,940 1,045,530 22,590 11,280 11,310 2.21% 1.10% 1.11% 26 27 LINDEN 1,123,160 1,035,130 (88,030) (100,190) 12,160 -7.84% -8.92% 1.08% 27 28 ANDREW 1,018,570 1,029,440 10,870 630 10,240 1.07% 0.06% 1.01% 28 29 STIRLING 1,015,450 1,028,240 12,790 3,990 8,800 1.26% 0.39% 0.87% 29 30 CLIVE 941,430 1,014,640 73,210 64,350 8,860 7.78% 6.84% 0.94% 30 31 INNISFREE 1,011,390 1,014,500 3,110 (2,440) 5,550 0.31% -0.24% 0.55% 31 32 BITTERN LAKE 930,430 1,013,540 83,110 75,200 7,910 8.93% 8.08% 0.85% 32 33 NOBLEFORD 961,380 974,330 12,950 3,630 9,320 1.35% 0.38% 0.97% 33 34 NAMPA 946,850 949,880 3,030 (5,840) 8,870 0.32% -0.62% 0.94% 34 35 FOREMOST 887,310 944,750 57,440 49,200 8,240 6.47% 5.54% 0.93% 35 36 HINES CREEK 938,870 939,600 730 (5,690) 6,420 0.08% -0.61% 0.68% 36 37 CREMONA 920,290 923,530 3,240 350 2,890 0.35% 0.04% 0.31% 37 38 IRMA 933,890 813,910 (119,980) (126,340) 6,360 -12.85% -13.53% 0.68% 38 39 CARBON 762,580 769,540 6,960 (1,360) 8,320 0.91% -0.18% 1.09% 39 40 CLYDE 753,710 754,320 610 (4,670) 5,280 0.08% -0.62% 0.70% 40 41 VILNA 847,130 727,650 (119,480) (123,670) 4,190 -14.10% -14.60% 0.49% 41 42 WILLINGDON 717,060 721,550 4,490 (3,980) 8,470 0.63% -0.56% 1.18% 42 43 BARNWELL 541,710 719,740 178,030 172,250 5,780 32.86% 31.80% 1.07% 43 44 VETERAN 547,950 698,830 150,880 145,710 5,170 27.54% 26.59% 0.94% 44 45 STANDARD 681,550 688,870 7,320 1,930 5,390 1.07% 0.28% 0.79% 45 46 EDGERTON 658,850 676,810 17,960 11,880 6,080 2.73% 1.80% 0.92% 46 47 MARWAYNE 669,490 672,380 2,890 (4,740) 7,630 0.43% -0.71% 1.14% 47 48 COUTTS 572,950 655,220 82,270 77,680 4,590 14.36% 13.56% 0.80% 48 49 DONNELLY 596,980 606,560 9,580 3,580 6,000 1.60% 0.60% 1.01% 49 50 MUNSON 619,500 599,170 (20,330) (27,630) 7,300 -3.28% -4.46% 1.18% 50 51 CHAMPION 492,630 573,120 80,490 75,680 4,810 16.34% 15.36% 0.98% 51 52 DONALDA 554,970 558,040 3,070 (2,340) 5,410 0.55% -0.42% 0.97% 52 53 MYRNAM 556,340 556,860 520 (4,370) 4,890 0.09% -0.79% 0.88% 53 54 ELNORA 555,360 551,900 (3,460) (9,740) 6,280 -0.62% -1.75% 1.13% 54 55 GIROUXVILLE 547,840 551,380 3,540 (2,140) 5,680 0.65% -0.39% 1.04% 55 56 HAY LAKES 544,990 547,290 2,300 (2,020) 4,320 0.42% -0.37% 0.79% 56 57 GLENWOOD 543,840 545,460 1,620 (2,140) 3,760 0.30% -0.39% 0.69% 57 58 ROCKYFORD 503,440 523,790 20,350 16,030 4,320 4.04% 3.18% 0.86% 58 59 LOUGHEED 507,960 514,630 6,670 1,940 4,730 1.31% 0.38% 0.93% 59 60 WASKATENAU 502,120 504,380 2,260 (3,360) 5,620 0.45% -0.67% 1.12% 60

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 61 MORRIN 499,450 502,840 3,390 (1,340) 4,730 0.68% -0.27% 0.95% 61 62 HUSSAR 331,240 461,850 130,610 127,780 2,830 39.43% 38.58% 0.85% 62 63 DELIA 454,860 455,440 580 (4,010) 4,590 0.13% -0.88% 1.01% 63 64 HILL SPRING 438,470 442,210 3,740 (290) 4,030 0.85% -0.07% 0.92% 64 65 HUGHENDEN 419,670 420,140 470 (2,890) 3,360 0.11% -0.69% 0.80% 65 66 CARMANGAY 411,490 416,320 4,830 680 4,150 1.17% 0.17% 1.01% 66 67 ROSEMARY 397,910 405,150 7,240 2,520 4,720 1.82% 0.63% 1.19% 67 68 CZAR 399,850 401,050 1,200 (1,880) 3,080 0.30% -0.47% 0.77% 68 69 BARONS 383,800 385,620 1,820 (2,070) 3,890 0.47% -0.54% 1.01% 69 70 YOUNGSTOWN 373,740 374,280 540 (2,820) 3,360 0.14% -0.75% 0.90% 70 71 COWLEY 358,470 357,400 (1,070) (3,460) 2,390 -0.30% -0.97% 0.67% 71 72 WARNER 355,820 357,080 1,260 (2,740) 4,000 0.35% -0.77% 1.12% 72 73 AMISK 342,620 345,640 3,020 (220) 3,240 0.88% -0.06% 0.95% 73 74 BAWLF 308,430 298,970 (9,460) (11,190) 1,730 -3.07% -3.63% 0.56% 74 75 SPRING LAKE 274,420 277,110 2,690 (880) 3,570 0.98% -0.32% 1.30% 75 76 FERINTOSH 270,430 270,960 530 (20) 550 0.20% -0.01% 0.20% 76 77 LOMOND 262,980 263,560 580 (1,590) 2,170 0.22% -0.60% 0.83% 77 78 HEISLER 262,800 262,590 (210) (3,010) 2,800 -0.08% -1.15% 1.07% 78 79 BOTHA 257,850 259,500 1,650 (1,410) 3,060 0.64% -0.55% 1.19% 79 80 PARADISE VALLEY 248,310 251,380 3,070 650 2,420 1.24% 0.26% 0.97% 80 81 GALAHAD 246,550 245,950 (600) (2,580) 1,980 -0.24% -1.05% 0.80% 81 82 ALLIANCE 245,060 244,580 (480) (3,060) 2,580 -0.20% -1.25% 1.05% 82 83 EMPRESS 240,370 239,960 (410) (3,040) 2,630 -0.17% -1.26% 1.09% 83 84 HALKIRK 157,750 235,860 78,110 76,130 1,980 49.52% 48.26% 1.26% 84 85 ROSALIND 228,930 231,250 2,320 (210) 2,530 1.01% -0.09% 1.11% 85 86 MINBURN 224,430 226,970 2,540 10 2,530 1.13% 0.00% 1.13% 86 87 DEWBERRY 221,550 226,000 4,450 1,180 3,270 2.01% 0.53% 1.48% 87 88 MILO 129,280 204,670 75,390 74,160 1,230 58.32% 57.36% 0.95% 88 89 CEREAL 176,620 174,120 (2,500) (4,570) 2,070 -1.42% -2.59% 1.17% 89 90 ARROWWOOD 146,570 145,460 (1,110) (2,310) 1,200 -0.76% -1.58% 0.82% 90 91 EDBERG 98,740 99,410 670 (770) 1,440 0.68% -0.78% 1.46% 91 92 GADSBY 89,510 89,620 110 (510) 620 0.12% -0.57% 0.69% 92 Villages Total 94,551,000 95,477,680 926,680 218,960 707,720 0.98% 0.23% 0.75% 92 Summer Villages 1 ARGENTIA BEACH 1,701,800 1,688,890 (12,910) (55,390) 42,480 -0.76% -3.25% 2.50% 1 2 SEBA BEACH 879,240 884,310 5,070 (810) 5,880 0.58% -0.09% 0.67% 2

Municipal Affairs 2/5/2015 Page 9 of 11 Assessment Numerical Listing Linear Property Assessment Appendix 2 2015 Tax Year Change Report

Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 3 NORGLENWOLD 488,850 539,420 50,570 46,580 3,990 10.34% 9.53% 0.82% 3 4 GOLDEN DAYS 514,960 520,410 5,450 190 5,260 1.06% 0.04% 1.02% 4 5 MA-ME-O BEACH 495,730 492,540 (3,190) (6,830) 3,640 -0.64% -1.38% 0.73% 5 6 WHITE SANDS 468,740 474,940 6,200 1,250 4,950 1.32% 0.27% 1.06% 6 7 BIRCHCLIFF 420,050 433,170 13,120 10,960 2,160 3.12% 2.61% 0.51% 7 8 ISLAND LAKE 408,000 412,810 4,810 640 4,170 1.18% 0.16% 1.02% 8 9 GRANDVIEW 341,230 345,390 4,160 200 3,960 1.22% 0.06% 1.16% 9 10 JARVIS BAY 334,510 342,350 7,840 5,270 2,570 2.34% 1.58% 0.77% 10 11 ROCHON SANDS 326,270 329,930 3,660 (490) 4,150 1.12% -0.15% 1.27% 11 12 POPLAR BAY 302,420 304,770 2,350 (610) 2,960 0.78% -0.20% 0.98% 12 13 WHISPERING HILLS 274,390 276,960 2,570 (270) 2,840 0.94% -0.10% 1.04% 13 14 BONDISS 265,250 266,360 1,110 (1,600) 2,710 0.42% -0.60% 1.02% 14 15 CRYSTAL SPRINGS 256,440 258,810 2,370 (540) 2,910 0.92% -0.21% 1.13% 15 16 SILVER SANDS 238,750 242,550 3,800 200 3,600 1.59% 0.08% 1.51% 16 17 SILVER BEACH 238,430 241,390 2,960 150 2,810 1.24% 0.06% 1.18% 17 18 MEWATHA BEACH 223,380 225,240 1,860 (660) 2,520 0.83% -0.30% 1.13% 18 19 PELICAN NARROWS 205,810 207,620 1,810 (480) 2,290 0.88% -0.23% 1.11% 19 20 PARKLAND BEACH 203,610 207,000 3,390 530 2,860 1.66% 0.26% 1.40% 20 21 SANDY BEACH 202,370 205,420 3,050 120 2,930 1.51% 0.06% 1.45% 21 22 GULL LAKE 195,590 197,650 2,060 (750) 2,810 1.05% -0.38% 1.44% 22 23 WEST COVE 192,130 194,450 2,320 (600) 2,920 1.21% -0.31% 1.52% 23 24 ROSS HAVEN 184,640 186,400 1,760 (1,110) 2,870 0.95% -0.60% 1.55% 24 25 VAL QUENTIN 184,550 185,080 530 (1,540) 2,070 0.29% -0.83% 1.12% 25 26 SUNSET POINT 181,990 182,600 610 (1,640) 2,250 0.34% -0.90% 1.24% 26 27 HORSESHOE BAY 172,030 175,680 3,650 1,720 1,930 2.12% 1.00% 1.12% 27 28 BONNYVILLE BEACH 165,730 168,740 3,010 890 2,120 1.82% 0.54% 1.28% 28 29 SOUTH BAPTISTE 149,130 152,580 3,450 2,000 1,450 2.31% 1.34% 0.97% 29 30 SUNSET BEACH 150,910 152,270 1,360 (210) 1,570 0.90% -0.14% 1.04% 30 31 YELLOWSTONE 147,150 149,150 2,000 (320) 2,320 1.36% -0.22% 1.58% 31 32 SUNBREAKER COVE 139,620 141,380 1,760 (130) 1,890 1.26% -0.09% 1.35% 32 33 NORRIS BEACH 133,760 135,060 1,300 (230) 1,530 0.97% -0.17% 1.14% 33 34 NAKAMUN PARK 131,190 133,180 1,990 (50) 2,040 1.52% -0.04% 1.55% 34 35 WEST BAPTISTE 127,370 129,300 1,930 610 1,320 1.52% 0.48% 1.04% 35 36 ITASKA BEACH 123,750 125,140 1,390 (30) 1,420 1.12% -0.02% 1.15% 36 37 SUNRISE BEACH 123,090 124,770 1,680 (40) 1,720 1.36% -0.03% 1.40% 37 38 SOUTH VIEW 111,590 113,000 1,410 (270) 1,680 1.26% -0.24% 1.51% 38

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Row # Row Overall Total Growth Inflation 2014 Tax Year 2015 Tax Year Growth Change Inflation Municipality Assessment Change Change Change Ranking Assessment ($) Assesement ($) ($) Change ($) Change ($) (%) (%) (%) 39 ISLAND LAKE SOUTH 103,080 104,350 1,270 160 1,110 1.23% 0.16% 1.08% 39 40 LAKEVIEW 96,610 97,070 460 (80) 540 0.48% -0.08% 0.56% 40 41 POINT ALISON 79,830 80,440 610 (70) 680 0.76% -0.09% 0.85% 41 42 SUNDANCE BEACH 74,430 75,000 570 (450) 1,020 0.77% -0.60% 1.37% 42 43 GHOST LAKE 59,650 60,520 870 170 700 1.46% 0.28% 1.17% 43 44 LARKSPUR 52,110 52,500 390 (160) 550 0.75% -0.31% 1.06% 44 45 BIRCH COVE 47,920 48,230 310 (370) 680 0.65% -0.77% 1.42% 45 46 BETULA BEACH 45,660 47,150 1,490 790 700 3.26% 1.73% 1.53% 46 47 WAIPAROUS 41,240 41,300 60 (420) 480 0.15% -1.02% 1.16% 47 48 HALF MOON BAY 37,020 37,320 300 (170) 470 0.81% -0.46% 1.27% 48 49 KAPASIWIN 32,620 32,850 230 (80) 310 0.71% -0.25% 0.95% 49 50 BURNSTICK LAKE 31,170 31,380 210 (180) 390 0.67% -0.58% 1.25% 50 51 CASTLE ISLAND 12,110 12,280 170 10 160 1.40% 0.08% 1.32% 51 Summer Villages Total 12,117,900 12,267,100 149,200 (4,140) 153,340 1.23% (0.00) 1.27% 51

Grand Total 74,813,731,100 78,225,234,220 3,411,503,120 2,583,261,340 828,241,780 4.56% 3.45% 1.11%

Municipal Affairs 2/5/2015 Page 11 of 11 ISBN 9978-1-4601-2328-7 (PDF) ISSN 2369-2677 (online)

Linear Property Assessment Unit Assessment Services Branch Municipal Assessment and Grants Division Municipal Affairs

15th Floor Commerce Place 10155 102 Street Edmonton, Alberta T5J 4L5