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2018 Municipal Non-Residential Phased Tax Program

The 2018 PTP phases in the 2018 non-residential property tax increases (municipal portion only) by capping the increase to five per cent of the 2017 municipal taxes. This utilizes the same eligibility parameters as the 2017 PTP, however it excludes the 2017 Council Approved Rebates as well as any 2017 PTP credits provided. It’s calculated using the actual 2017 municipal non-residential property tax rate of 0.0138819 (per the 2017 Property Tax Bylaw), compared to the 2018 revenue neutral municipal tax rate, adjusted for the Council approved 0.9 per cent tax increase. This is a separate, one-time program and not an extension of the 2017 PTP.

Approximately 7,400 non-residential property owners will benefit from this program with the expectation that the benefits will be passed on to individual businesses/tenants.

Program highlights

  • No application is required. The 2018 PTP will be applied to the 2018 non-residential property tax bill mailed at the end of May.
  • Residential property owners and business owners are not eligible for this program.
  • Regulated rate properties are not included in the 2018 PTP (e.g. Farm land and linear properties).
  • Annexed properties that are taxed as “Foothills” or “Rockyview” qualify for 2018 PTP under the same rules as Calgary properties.
  • Other exclusions apply – see below.
  • To estimate what a non-residential property would save under the 2018 PTP, if it is eligible, use the tax calculator.
  • Citizens associated with the non-residential property can log in through Assessment Search and look under the last line item titled “2018 PTP” of the Property Detail Report to see the amount of the credit being applied to the property. If the number is $0, the property isn’t applicable for PTP.
  • Non-residential property owners that have filed a complaint with the Assessment Review Board (ARB) will not see the 2018 PTP credit on their property tax bill mailed at the end of May. Eligibility for PTP will be determined after the ARB renders their decision. To avoid a late payment penalty, the tax amount will need to be paid in full by the due date. If the property qualifies for the PTP after the ARB decision and all appeals and reviews have been concluded​, the tax account will be adjusted appropriately. For more information, see Taxes and Assessment Complaints.

To qualify

A property must:

  • Be non-residential.
  • Have a 2018 non-residential assessment class of 50% or higher.
  • Have a non-residential municipal tax increase of greater than five per cent from 2017 resulting from the 2018 annual assessment process and the redistribution of revenue neutral tax.
  • Have existed in 2017.
  • Have a tax status as “taxable”.
  • Have municipal non-residential property taxes in 2018 greater than $50.
  • The amount of the municipal non-residential tax to be phased in must exceed $25.

See the detailed list of eligibility criteria approved by Council​.

Exclusions

  • The​ 2018 PTP does NOT apply if a property's value increased due to:
      • Physica​l changes
      • External non-market impacts (zoning changes, servicing, remediation, change in tax status, factual corrections, a change in assessment class)
      • A supplementary assessment
      • A partial development assessment for 2018.
  • Excludes 2017 Council Approved Rebates and 2017 PTP credits
  • Non-residential properties that decrease in municipal property tax are not eligible for the 2018 PTP. Non-residential properties that increase, but less than five per cent, are not eligible for the 2018 PTP.
  • 2017 assessment values must be finalized to qualify for 2018 PTP.
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