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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. 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.

Penalty rates

Specific detail regarding penalty application is as follows:

Properties subject to:

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.

  

Note: As part of Council's ongoing COVID-19 support, the 1% penalty will not be charged in January, February and March, 2022

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:

On October 1, 6% of the unpaid current taxes ($60.00 for every $1,000 of unpaid taxes).

  

On January 1, 12% of the tax arrears.

More information

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