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Market value vs. property assessment

Market value vs. property assessment

City of Calgary property tax assessments are either in the mail or have already arrived at homes.

A story about the subject published online by CBC Calgary may have once again caused confusion for those who are considering selling their property. Certainly the way it was worded caused consternation among the city's realtors.

Realtors often have to explain to potential clients that the assessment handed them by the city does not necessarily mean they will get that price if they put in on the market. You may get more or you may get less, which isn't much of an answer I know.

The city has its own assessors while realtors have their own way of coming up with a recommended price and they will present their recommendations to you in something called a Comparative Market Analysis.

Realtors actually ignore the city's number and hope that form you are about to get isn't waved in their face. It doesn't really factor in to coming up with a price for your listing. Recent sales of comparable properties in the neighbourhood, features of your home, the community it's located in are among some of the factors.

I came across this explanation from an American realtor named Bill Gassett from a few years ago that can explains it quite nicely:


 "In summary, assessed value is a valuation placed on a property by a public tax assessor for purposes of taxation. Fair market value, on the other hand, is the agreed upon price between a willing and informed buyer and seller under usual and ordinary circumstances. It is the highest price which the property will bring when exposed for sale on the open market to a buyer who is purchasing with full knowledge of the properties highest and best use."


Regards, Jeff

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