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Property tax - frequently asked questions

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Property assessment and taxes - Q&As

Do you have questions about your property taxes or property assessment? Read our frequently asked questions below.



Property assessment


Where can I find my property’s assessed value?

Property assessment notices are mailed in January to all property owners, both residential and non-residential.

You can find the assessed value of your property or any other Calgary property online using Assessment Search. You do not have to log in to search for assessed values, however, for more detailed information (including your previous year's assessment, your tax information and specific property details) you can log into Assessment Search using your City myID account.

For more information on how to use Assessment Search, see the help guides for property owners and business owners.


How is my property assessed?

Your property assessment notice sent in January is based on your property’s market value, the amount it likely would have sold for last July 1st, and improvements to its physical condition as of Dec. 31.

Assessors look at many factors including your property’s details such as age, location, lot size, additions or renovations and sales of similar properties in the neighbourhood in the last three years.

Your assessed property value goes through internal checks and balances and a provincial audit before the notice is mailed to you in early January.


What if I don’t agree with the assessed value?

If you have any questions or concerns about your assessment, contact Assessment at 403-268-2888 during the Customer Review Period from Jan. 5 to March 6, 2017.

Your assessor may be able to resolve your concerns without the need to file a formal complaint.

Changes can only be made to your 2017 property assessment if you inquire about it during the Customer Review Period.

Changes cannot be made to your tax bill mailed at the end of May.


What if the assessor can’t resolve my concerns?

If you still disagree with your assessment, visit the Assessment Review Board for more information and/or to file a complaint online.

A complaint form (located at Alberta Municipal Affairs) must be submitted with the complaint fee noted on the front of your assessment notice.

To authorize an agent to act on your behalf for the complaint process, complete the form Assessment Complaints Agent Authorization, located at Alberta Municipal Affairs

Formal complaints with the Assessment Review Board can only be made between Jan. 5 and March 6, 2017.


How does my assessment affect my property taxes?

Your property assessment is used to determine your share of taxes, relative to all properties in Calgary, to meet The City's budget needs.

Once Council has set the tax rate, your assessment is then multiplied by the tax rate and the result is your share of property tax shown on your tax bill.

Assessments are based on the fair market value of your property last July 1. Real estate data on all properties sold in Calgary in the previous three years are analyzed. Your individual assessment comes from the analysis of sold properties in your neighbourhood that are very similar to yours.

Your property tax can change from year to year if your property’s assessed value increases or decreases greater than the change in the overall assessment base or if additional revenue is needed by The City to provide services.

You can search for your current property assessment using Assessment Search.

Learn how your property is assessed.


My assessment changed since last year. What does that mean for my 2017 property taxes?

Your property assessment can change year to year. The average home saw an assessment decrease of 4%.

If your assessment decreased about 4%, you will pay about the same municipal taxes as last year.

If your assessment decreased less than 4% or increased from 2016, your municipal taxes will increase.

If your assessment decreased by more than 4%, you’ll see a decrease in your municipal taxes.


How will changes in my non-residential property assessment affect my taxes?

Your non-residential property assessment is based on estimated market value on July 1, 2016 and used to calculate your property taxes.

Your property tax can change from year to year if your property’s assessed value increases or decreases greater than the change in the overall assessment base or if additional revenue is needed to provide services. Market changes will cause a redistribution of taxes among non-residential properties.

Your property assessment can change year to year. The average non-residential property saw an assessment decrease of 6%.

If your assessment decreased 6%, you’ll pay about the same municipal taxes as last year.

If your assessment decreased less than 6% or increased from 2016, your municipal taxes will increase.

If your assessment decreased by more than 6%, you’ll see a decrease in your municipal taxes.

Regulated assessments are not subject to the market value standard and assessment changes may not be reflective of the average 2017 assessment changes for non-residential properties.

The provincial portion of the tax rate isn’t announced until spring and will also have an impact on your property taxes.

Business tax consolidation will also impact your non-residential property taxes.


Property tax


Where do my property tax dollars go?

The funds collected through property tax are generally split between the Alberta Government and The City. In 2016, about 60 per cent of all residential property taxes went towards City services while about 40 per cent were sent to the Government of Alberta.

See where your tax dollars went in 2016 using the tax breakdown tool


What does The City do with my property tax dollars?

City Council sets the annual budget needed to pay for services that benefit all Calgarians.

The City budget is paid from property taxes, plus other sources including business taxes, license fees, provincial grants and user fees like transit fares.

Your property taxes support services like police, fire protection, garbage collection, transit, parks, recreation, social services and more.


How does Council set the tax rate?

City Council sets the property tax rate based on many factors, including citizen priorities and the level of satisfaction with City services.

Learn how The City determines the property tax rate


What is the 2017 property tax rate?

Council reduced the 2017 property tax rate increase to 1.5% which will be covered through a one-time rebate to property owners.


Will I pay the same amount of property taxes in 2017 as I did in 2016?

Council reduced the 2017 property tax rate increase to 1.5% which will be covered through a one-time rebate to property owners.

Your property taxes could still change up or down if there was a change in your assessment.

Another factor that could affect your tax bill is the provincial portion of the tax rate. The Government of Alberta will set that in the spring.  The City has no control over the provincial rate.


What is The City doing to help non-residential property owners facing large tax increases due to large shifts in market value?

The 2017 Municipal Non-Residential Phased Tax Program (PTP) is a one-year program that was put in place to assist non-residential properties impacted by large shifts in market value in 2017. Under the PTP, non-residential municipal tax increases will be limited to five per cent (not including the effects of business tax consolidation or any provincial tax increase).

Approximately 6,000 non-residential property owners will benefit from this program with the expectation that the benefits will be passed on to individual businesses/tenants (in the form of less money in rent, lease payments, etc.).

Learn more about the Non-Residential Phased Tax Program.

Council caps tax increase for non-residential property owners


Tax bill


When do I get my tax bill?

Property tax bills are mailed in May and cover the calendar year Jan. 1 – Dec. 31. Property tax bills and account information are not available online.

Property owners who have not received a tax bill by the first week of June can request a copy of the bill. Property taxes must be paid by June 30 to avoid a seven per cent late payment penalty.

You can also change the mailing address that your property tax bill and assessment are sent to.


How do I pay my tax bill?

The City of Calgary offers a variety of property tax payment options to pay The City directly or through your bank. Credit cards cannot be used to pay property tax.

The Tax Instalment Payment Plan (TIPP) is a popular program that allows you to pay your property tax on a monthly basis instead of making one payment in June. Your payment automatically comes out of your chequing account the first day of every month, making paying your property tax easier.


When are property taxes due?

You must pay your property taxes by June 30, 2017 to avoid penalties.

A 7% penalty is added to any unpaid tax bill balance after June 30.


I filed a complaint about my assessment with the Assessment Review Board. Do I still have to pay my taxes by June 30th?

Yes. If you have filed a complaint against your assessment you must still pay your taxes by the due date to avoid a late payment penalty.

If the Assessment Review Board (LARB or CARB) or Court of Queen’s Bench or Municipal Government Board makes a decision on your complaint that results in a lower tax levy, the reduction will be credited to the tax account. Interest will be credited to the account if the tax reduction results in a credit balance. A refund cheque will be issued for accounts with a credit balance greater than $25. (Credits of less than $25 will remain on the account.)


Do I have options other than paying the entire tax bill amount on June 30?

The Tax Instalment Payment Plan (TIPP) is a popular program that allows you to pay your property tax on a monthly basis instead of one payment in June, making budgeting easier.


Business tax


Is The City phasing out business tax?

The City is phasing out the business tax through a gradual transfer of the business tax revenues to the non-residential property tax. Each year, business tax bills will go down and non-residential property taxes will increase. The business tax will be eliminated in 2019.

Consolidating the taxes into a single, easy to understand real estate-based assessment and tax system for non-residential property owners will make Calgary more competitive and attractive for business.

Business tax consolidation will not impact your property/business assessment nor will it be reflected on your assessment notice. It will not increase the amount of revenues collected by The City.

Find more information about business tax consolidation.


How will business tax consolidation affect taxes in 2017?

Business owners will see an approximate 20 per cent decrease in the 2017 business tax rate. The tax change effects from business tax consolidation will be reflected in the taxes owing – meaning your business tax bill will decrease. The City will mail the 2017 business tax bills in February.

Non-residential property owners will see an estimated additional 4.6 per cent increase in their 2017 non-residential property tax rate. The tax change effects from business tax consolidation will be reflected in the taxes owing – meaning your property tax bill will increase. The City will mail the 2017 property tax bills at the end of May.

Annual tax implications will vary based on changes to property/premises details, annual re-assessment shifts and annual Council or provincial tax rate adjustments. The provincial portion of the tax rate isn’t announced until spring.


Property tax assistance


What if I'm having problems paying my taxes?

If you are a residential property owner experiencing financial hardship there are a number of programs offering assistance. Under The City’s Property Tax Assistance Program, residential property owners of any age may be eligible for a credit/grant. You can find more information at calgary.ca/ptap, Fair Entry or contacting 311.

For information on programs for seniors such as the Seniors Property Tax Deferral Program, contact the Government of Alberta at 310-0000.


More information


Where can I get more information?

If you have any questions about your assessment, contact Assessment at 403-268-2888 or 311 during the Customer Review Period from Jan. 5 to March 6, 2017.

If you have questions about property tax, contact 311.

 


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