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 7% 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 $140.
- Any unpaid current year account balance as of October 1 will receive an additional penalty of 7%.
- 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.
- 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.
Penalty rates
Specific detail regarding penalty application is as follows:
Properties subject to: | |
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The City of Calgary Penalty on Unpaid Taxes. Bylaw 8M2002: |
On July 1, and also on October 1, 7% of the unpaid current taxes ($70.00 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 Tax 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: |
On October 2, 6% of the unpaid current taxes ($60.00 for every $1,000 of unpaid taxes).
On January 1, 12% of the tax arrears. |