Share this page Print

2019 Municipal Non-Residential Phased Tax Program (PTP)

The 2019 Municipal Non-Residential Phased Tax Program (2019 PTP) assists non-residential properties impacted by large shifts in the market value of downtown non-residential properties.

Under the 2019 PTP, there will be a minimum 10 per cent reduction in non-residential municipal property taxes from 2018 to 2019. The PTP credit is calculated using the approved 2018 municipal non-residential property tax rate, compared to the 2019 municipal non-residential property tax rate excluding business tax consolidation. This means that a property that qualifies for the 2019 PTP will see a credit to their taxes which will result in a minimum 10 per cent reduction from the 2018 municipal non-residential property taxes, excluding the increases due to the effects of business tax consolidation and 2018 PTP credit.

Approximately 11,900 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, operational cost payments, etc).

Program highlights

  • No application is required. Credits will be applied to eligible tax accounts by August 1.
  • Eligible TIPP accounts will see a new reduced instalment amount starting August 1.
  • Non-residential property owners who pay annually will receive a statement on a best efforts basis by June 28 indicating the amount of their PTP credit. Any non-TIPP account with a credit balance after the June 28 payment deadline will receive a refund cheque by July 31.
  • Residential property owners and business owners are not eligible for this program.
  • Regulated rate properties are not included in the 2019 PTP (e.g. Farm land and linear properties).
  • Annexed properties that are taxed as “Foothills” or “Rocky View” qualify for 2019 PTP under the same rules as Calgary properties.
  • To estimate what a non-residential property would save under the 2019 PTP, if it is eligible, use the tax calculator. (This function will be available after June 14.)
  • Citizens associated with the non-residential property can log in through Assessment Search and look under the last line item titled “2019 PTP” of the property detail report to see the amount of the rebate being applied to the property. If the number is $0, the property isn’t eligible for PTP. (This function will be available after June 20.)
  • Non-residential property owners that have filed a complaint with the Assessment Review Board (ARB) will not see the 2019 PTP credit on their property tax account. 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 June 28, 2019. 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.
  • Other exclusions apply – see exclusions below.

To qualify

To be included in the PTP, non-residential properties:

  • Must have existed in 2018.
  • Must have a tax status of “taxable.”
  • For properties assessed under more than one assessment class, only those properties where the non-residential component is 50 per cent or higher will be included.
  • Must have 2019 municipal non-residential property taxes greater than $50.
  • The amount to be credited exceeds $25.

Exclusions

  • The 2019 PTP does NOT apply if a property's value increased due to:
    • Physical 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 2019.
  • Excludes 2018 PTP credits
  • 2018 assessment values must be finalized to qualify for 2019 PTP.

Two other Municipal Non-Residential Phased Tax Programs were approved by City Council for Tax Year 2017 and Tax Year 2018.

2017 Tax Year
The 2017 PTP is a separate, one-time program. No application was required, and the tax effect of the phase-in was applied through the 2017-non-residential property tax billing process.

For 2017, the Municipal Phased Tax Program was approved by Council to limit the increase in municipal non-residential property taxes to 5% in 2017 for eligible non-residential properties (not including the effect of Business Tax Consolidation or the provincial tax requisition). Residential properties and businesses were not eligible for the program and exclusions applied.

2018 Tax Year
The 2018 PTP is a separate, one-time program and not an extension of the 2017 Municipal Non-Residential Phased Tax Program (PTP). No application was required, and the tax effect of the phase-in was applied through the 2018 non-residential property tax billing process.

For 2018, the Municipal Phased Tax Program was approved by Council to limit the increase in municipal non-residential property taxes to 5% in 2018 for eligible non-residential properties (not including the effect of Business Tax Consolidation, the 2017 Council Approved Rebates, 2017 PTP credits, or the provincial tax requisition). This program used the same eligibility parameters as the 2017 PTP.