Lacombe County council turned down a tax relief request by a family who stated they’ve recently had the death of a loved one. The decision was made at the Nov. 13 regular meeting of council.

Councillors read a report from Director of Corporate Services Michael Minchin who noted the municipality got a request for tax penalty relief from a family who said their son died suddenly, leaving an unpaid property tax bill that also received late penalties from Lacombe County.

“Administration is presenting a request for tax penalty cancellation from the family of a property owner who died earlier this summer,” stated Minchin’s report to council. “The decedent’s property is currently in probate, and the family is seeking the cancellation of the Sept. 1 penalty. The total amount requested for cancellation is $124.35.”

Staff provided councillors with the original request from the family in question, but names had been redacted. The letter began, “I am writing to ask for time. My 25 year old son passed away suddenly in a motor vehicle accident (in) June. He did not have a will.

“I am waiting on documentation from the Red Deer courts to appoint me executor of his estate. At present I have no ETA on this document. I am requesting time to get the appropriate documents and the house listed. This will take time.

“I would appreciate your help in reversing the penalties on his tax account as I have no control in this situation. Thank you in advance.”

Minchin’s report stated property taxes for this tax roll remain unpaid. “The 2025 property taxes remain outstanding along with the penalty of $124.35,” stated the memo. “An additional penalty of $219.69 will be applied Dec. 1.

“Probate proceedings can vary significantly in length, and it could be sometime before the estate is probated and an executor appointed. Selling the property will also require additional steps and time.

“If the payment of taxes is tied to the sale of the property, there will most definitely be additional penalties that will accrue against the property.”

Earlier in the meeting Chief Administrative Officer (CAO) Tim Timmons noted that Lacombe County receives many requests every year for tax relief, with many different reasons for requests. Timmons stated that traditionally the only reason councillors have approved tax relief requests or the waiving of late penalties is if municipal staff made an error that somehow contributed to the late payment.

“In this case, the issue is not with the actions of county staff but with the circumstances surrounding the status of the estate,” stated Minchin’s memo.

Readers should note the Municipal Government Act (MGA) gives elected councillors full authority to reduce or eliminate any tax bill or late penalty if they wish, although the MGA suggests the fact that such a decision is “equitable” should be considered.

Staff noted that requests for tax relief involving a tragedy have come to the county before, previous requests such as this were not granted and that if councillors approved this request there are many more situations similar to this one.

Councillors discussed the request, and a suggestion was made that council give this family six months of grace time to clear up the probate and estate; they also discussed whether more penalties would be applied.

Several councillors stated they saw room in this situation for patience and also suggested they didn’t want to seem cruel or unfeeling. However, several also noted granting this request would go against the tradition they have in place and also noted the situation may be different if the property tax bill had already been paid in full, which it hadn’t.

A motion to waive the Sept. late penalty as requested by the family was defeated in a vote of council.