Property Tax Exemption

The City of Calgary recognizes the valuable societal contributions of certain organizations by granting municipal tax exemptions.

Tax exemption status is generally based on the belief that the use of the property returns a sufficient community benefit to society earning the relief of tax obligations. The intent is to reduce the tax burden on eligible non-profit organizations so they can continue to provide necessary services, support and/or charitable programs to all Calgarians.

Non-profit organizations seeking tax exemption status are required to submit an application form with supporting documentation to The City. The application is reviewed and if it meets exemption eligibility criteria, the property will be exempt from paying taxes. The responsibility to apply for tax-exempt status rests with the non-profit organization or business using the property. Non-profit organizations or businesses ceasing to qualify for an exemption will no longer receive a tax exemption.

• "Unrestricted" refers to organizations that are open to the general public.
• "Restricted use" refers to property that is restricted to some people based on race, culture, ethnic origin, religion, property ownership, membership or fee requirement. That is, if the organization is not open to everyone (due to restrictive membership fees, is a union, etc.) it is considered restricted.
• Any property, including one operated by a non-profit organization or association, that is used for commercial purposes and operates in competition with other taxable businesses in Calgary is not exempt from taxation.
• Annually, exemption applications must be submitted prior to September 30^th.
• Applications submitted late or past deadlines may be considered. Please contact Assessment by calling 311.
• Facilities or premises licensed under the Gaming and Liquor Act are not exempt from taxation with the exception of premises with a bingo licence, casino licence, pull ticket licence, Class C liquor licence, or a special event licence issued under the Gaming and Liquor Regulation (AR 143/96).
• If you are unable to find your organization’s type on the classifications chart please contact Assessment by calling 311.

*Reference Community Organization Property Tax Exemption Regulation section 16 Conditions for exemption.

To renew a previously approved tax-exemption for an organization that resides at the same address as the previous year, there is a Renewal Form available from June 15 to September 30. Renewal notifications are sent by email to the organization contact on file where a link will be provided to complete the renewal application form online. 

If your organization has changed locations, you’ll need to complete a “New” application.  Please see the New applications section above.

• Any property, including one operated by a non-profit organization or association, that is used for commercial purposes and operates in competition with other taxable businesses in Calgary is not exempt from taxation.
• Facilities or premises licensed under the Gaming and Liquor Act are not exempt from taxation with the exception of premises with a bingo licence, casino licence, pull ticket licence, Class C liquor licence, or a special event licence issued under the Gaming and Liquor Regulation (AR 143/96).