Property tax: penalties
The City of Calgary Bylaw 8M2002 authorizes penalties for non-payment of taxes. Penalties are a percentage of the unpaid amount. Current taxes are taxes levied in the current calendar year. Tax arrears are taxes levied in prior calendar years.
- Any unpaid current year account balance will be penalized 3.5% on July 1.
- The penalty is a fixed percentage, not a daily interest charge. For example, if your unpaid taxes are $2,000 as of July 1, the penalty will be $70.
- Any unpaid taxes and penalties that have accrued from the previous year(s) is deemed arrears. Any arrears balance will be charged a penalty of 1% on the first day of every month, until the taxes are paid. Note: As part of Council’s ongoing COVID-19 support, this penalty will not be charged in January, February and March, 2022.
- Payments are applied in the following order: arrears penalties, arrears, current penalties, and current arrears.
Non-receipt of your property tax bill does not exempt you from late payment penalties.
Specific detail regarding penalty application is as follows:
|Properties subject to:|
|The City of Calgary Penalty on Unpaid Taxes, as amended by motion of Council for 2021 Bylaw 8M2002:||
On July 1, 3.5% of the unpaid current taxes ($35.00 for every $1,000 of unpaid taxes).
On the first day of every month, 1% of the tax arrears starting January 1.
|M.D. of Rocky View #44 Mill Rate Bylaw:||On July 1, 12% of the unpaid current taxes ($120 for every $1,000 of unpaid taxes)
On January 1, 12% of the tax arrears.
|M.D. of Foothills #31 Mill Rate Bylaw:||
- Dishonoured and returned payment service charges
- Reminder notices
- Property tax recovery notification lien
- Property tax sale