Linear tax is a type of property tax. Linear property is defined by the Government of Alberta as “Property that generally has distribution networks or other facilities, and may extend across municipal boundaries (for example, oil and gas wells, pipelines, and electric power systems).

Linear tax consists of three portions:

• Municipal property tax, plus
• Education property tax, plus
• Designated industrial (DI) property tax

The total amount is dependent on both site classification (residential, commercial, industrial or oil/gas site) and the county in which you reside.

Due to a government-driven change in linear taxation, EQUS is required to provide a classification for each of its services and collect applicable taxes. This tax will be included on your bill as a one-time charge, annually if you’ve been identified as a residential, commercial, industrial or oil/gas site.

EQUS customers who are classified solely as Farming or Agriculture sites are exempt from assessment.

Since linear tax consists of three portions, the following outlines who collects each portion and where the money ultimately goes:

1. Municipal property tax is collected by the municipality and stays within that community.
2. Education property tax is collected by the municipality and remitted to the provincial government for education funding.
3. Designated industrial (DI) property tax is collected by the municipality and remitted to municipal affairs to fund the assessment of designated industrial property.

• For information regarding your municipal property tax bill or billing process, as well as the municipal tax levy, please contact your local municipal government.
• For inquiries about the education property tax requisition, please contact the Government of Alberta Property Tax Line at 780.422.7125.
• For inquiries about the designated industrial (DI) requisition, please contact the Government of Alberta Assessment Services branch at 780.422.1377.