For the purpose of taxation, Assessment annually prepares, communicates and defends business assessments using a typical net annual rental value standard.
To review business assessment information on this page click on the sections below to help you navigate to the section you are interested in learning more about:
Assessment Search
What is a business assessment
Who is assessed
How we assess your business
Changes to your business premises
How your assessment relates to your taxes
Revenue Neutral
Business Tax Exemptions
Assessment Search - Helpful. Convenient. Secure
Did you know The City has 2012 business assessments online through Assessment Search? This site offers more information, enhanced search capabilities, a secure environment for your information and new account management features. By selecting our new secure login service for Calgary business owners, you can conduct more in-depth assessment research by comparing summary assessment information of other business premises and more detailed information about your business premises.
Getting started!
If you are a first-time secure login user, there are two steps to getting started. First, you must obtain a business administrator myID username and password by clicking on the myID link on calgary.ca/assessmentsearch. Second, you need to link your business assessment information to your myID account by entering the business identifier and confidential access code provided on the front of your 2012 Business Assessment Notice.
How-to online presentation and guide.
Complete how to login steps are available through an online presentation and guide. The online presentation requires the free Adobe Flash Player software to be installed on your computer. Click the link below to download the Adobe Flash Player http://www.adobe.com/support/flashplayer/downloads.html
A business assessment is a value placed on premises occupied for the purpose of, or in connection with, operating a business for taxation purposes. It reflects the typical net annual rental value that has been established for the premises based on the market valuation date of July 01, 2011. It does not reflect a specific type of business or the profitability of a business. The City of Calgary annually assesses business premises to determine your share of business taxes.
In most situations, any person who operates a business in premises within the city will be assessed for business tax purposes, regardless of whether one rents, leases or owns the space.
A person having a lease may choose to sublet certain areas to another business. Generally, the head lessee will be assessed and taxed for the entire area.
To estimate the typical net annual rental value of various types of business premises, The City’s Assessment business unit collects and maintains market rental information for business premises.
Formal information requests are mailed to property owners and property managers each year. Assessment staff may also conduct interviews with landlords and business tenants.
Assessors analyze the net annual rents for various types of premises, based on the market valuation date of July 01, 2011. Factors or attributes used to determine the typical net annual rental for premises are those usually recognized by the business rental market, such as the size, type and quality of space, location, etc. Typical leasehold improvement allowances, recognized in the real estate rental market, are excluded from the typical net annual rental rate.
From assessor analysis, a typical net annual rental rate for each business premises is established. The typical net annual rental rate is expressed as either a rate per square foot or a rate per unit. The business assessment is determined by multiplying the area or number of units of the business premises used in connection with the business by the typical net annual rental rate per square foot or rate per unit for the type of premises.
Business assessment Area or Typical net annual (typical net annual = number x rental rate per rental value) of units square foot or unit
Changes to your business premises may impact your assessment and your taxes.
It’s your responsibility to advise The City of Calgary promptly if you:
- Begin or cease to operate a business.
- Move into new premises or open new premises or branches of an existing business. Increase or decrease the space of the premises occupied
or used.
- Operate a business for a temporary period.
Contact Assessment at 403-268-2888 when the following changes to your premises. Additionally, contact The City of Calgary's Business Registry area at 403-268-5521 or by e-mail at
businessregistry@calgary.ca regarding any of the following changes:
- Selling a business
- Moving a business
- Closing a business
- Trade Name Change
- Business mailing address change
- Business ownership name change*
*Supporting Corporate Registry documents must be provided.
Please include an explanation of the change and all supporting Corporate Registry documents.
How business assessment relates to taxes
Council decides what budget The City needs in the coming year. Then, using the total city-wide assessed business base, Council sets the tax rate to bring in only the funds it needs from business tax.
Tax rate = City budgetary needs ÷ Total assessed value of all Calgary businesses
Your assessment is the typical net annual rental value of your premises.
Assessment = Typical net annual rental value
Your share is calculated according to the assessed value of your premises. The assessed value shown on the Business Assessment Notice is multiplied by the business tax rate as set by City Council for that year. The result of this calculation is the individual business
tax for a particular business premises.
Individual business tax = Business assessment x Business tax rate
The Revenue neutral tax rate process ensures accountability and transparency.
Accountability
The City of Calgary’s revenue neutral process is based on the application of the following principles:
With each year’s Assessment Roll, a revenue neutral tax rate is established, supporting these principles.
The inclusion of a revenue neutral tax rate on your Assessment Notice is part of the accountability process.
Transparency
As well as supporting accountability, the revenue neutral process and tax rate helps explain how an individual business taxes have changed due to that business’s year-to-year change in assessment.
Each business’s change in taxes, using the revenue neutral tax rate, occurs because the process of assessing businesses each year results in taxes being re-distributed among businesses. Compared to the city-wide typical per cent change, if a business’s approximate year-to-year per cent change in assessment is:
Less: That business’s revenue neutral taxes will decrease.
The same: That business’s revenue neutral taxes will stay about the same.
More: That business’s revenue neutral taxes will increase.
It’s on your Notice
Each Business Assessment Notice clearly shows that business’s current year’s revenue neutral taxes. Due to a technology system change, your 2011 Business Assessment and 2011 Taxes are not provided on your Notice. Should you require this information, please review your 2011 Tax Notice or contact us, and we will again provide it. For 2013, this information will be provided on your Notice.
The City of Calgary recognizes the valuable societal contribution of business owners by including in its Business Tax Bylaw specific classes of business that are eligible for exemption from business taxes. Visit calgary.ca/assessment for information about how to apply for an exemption.
Business Taxes Support
What your business taxes support Business taxes support the delivery of key Cityservices that sustain our vibrant, healthy city and great communities, including transit, protective services, land use planning and policy, recreation, parks and many others.
