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Off-Site Levies

Off-site levy payment relief program

To provide further support to businesses and the development and building industry during the COVID-19 pandemic, Planning & Development presented a report to Council with options for an off-site levy payment relief program.

On June 15, Council directed Administration to develop the program based on Option 2 , and report back to Council no later than 2020 July. Option 2 is a temporary program that would allow customers or businesses to apply to have a portion of the late payment fee credited, effectively reducing the total late payment charge for off-site levy payments.

More information on the development of the off-site levy payment relief program will be shared in the “Fee relief” section of our COVID-19 Planning and Development service changes web page. ;

What are off-site levies?

Levies help build great communities by creating a long-term sustainable strategy for funding infrastructure that enables growth and implements Council approved growth and change strategies​.

Off-site levies are charges that developers pay to The City to help with the cost of off-site infrastructure. Off-site infrastructure includes things like new or expanded water and wastewater treatment facilities, utility pipes, recreation centres, roads, libraries, fire halls and police stations. Through the authority of the Municipal Government Act (MGA), The City can set an off-site levy bylaw. Developers pay for the share of the off-site infrastructure that benefits new development. The City pays for the share of the off-site infrastructure that benefits existing residents and the region.

Levy rates

The current off-site levy rates are available online. The rates are applied when development agreements or development permits (DP) are signed or approved.

In accordance with the Off-site Levy Bylaw, the levy rates are escalated every year on 1 January.

Paying off-site levies

When a levy is imposed on a subdivision, the developer pays the levy in installments over three years. Payment of the levy begins on the first anniversary of the date of execution of a Development Agreement.

A levy that is imposed on a DP can be paid in one of two ways:

  1. Prior to the release of a DP; OR
  2. Prior to the release of a development completion permit (DCP). This option requires the landowner to enter into an off-site levy agreement prior to release of the DP.

An Off-site Levy payment form is provided after the DP is approved and needs to be completed and submitted with the applicable levy payment.

Off-site Levy Bylaw

The Off-site Levy Bylaw was unanimously approved by City Council on January 11, 2016 and amended on December 31, 2019. The City of Calgary conducted thorough stakeholder consultation with members of the land development and home building industry to ensure a transparent and fair process in developing the new bylaw.

General resour​ces

The off-site levy bylaw is currently under review and is anticipated to be completed in early 2021.

Off-site Levy Updates in 2018 and 2019

On 2018 November 12, Council approved an amendment (Bylaw 41M2018) to the Off-site Levy Bylaw to incorporate the developer’s proportionate share of the cost of off-site transportation and utility infrastructure attributable to the new communities approved by Council on 2018 July 30.

As some of the required infrastructure to support these new communities was not included in the 2016 Bylaw, these amendments were necessary to ensure a funding source exists for this infrastructure.

The proposed bylaw amendments came into effect 2018 December 31.

On 2019 October 21, Council approved an amendment to the Off-site Levy Bylaw to include the Community Services Charges, as outlined in Schedule C to Bylaw 2M2016. This amendment was a legislative requirement from the City Charter.

The approved bylaw amendments came into effect 2019, December 31.

Annual Report

To ensure transparency and accountability to stakeholders, and as required by the MGA, the Off-Site Levy Annual Report provides information about off-site levies collected and spent, along with any remaining balances available for future capital investment.

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