Off-Site Levy Bylaw
Off-site levy payment relief program
To provide further support to businesses and the development and building industry during the COVID-19 pandemic, Council approved an off-site levy payment relief program on July 21. For information on the off-site levy payment relief program please visit the "Fee relief" section of our COVID-19 Planning & 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.
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:
- Prior to the release of a DP; OR
- 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.
- 2016 Off-site levy report to Council
- 2018 Off-site levy amendment report to Council
- 2019 Off-site levy amendment report to Council
- Municipal Government Act (MGA) related to off-site levies (648 and 649)
- The City of Calgary Charter
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.
Centre City Levy
The Centre City Levy supports growth, quality of life and resiliency in the Centre City Plan Area. The program consists of two components: the utility portion through the Centre City Levy Bylaw (Bylaw 38M2009) and the voluntary community services portion under Council resolution (as per report LPT2010-03). Collectively, these are referred to as the Centre City Levies. On 2010 February 8, through report LPT2010-03 the Centre City Levy rates were adjusted to the current rates.
In accordance with Council direction, Centre City Levy funds may be used towards projects that fall within the following scope:
- All or part of the capital costs of the construction, upgrading and replacement of water and sanitary sewer mains required for or impacted by a proposed subdivision or development in the Centre City Plan Area.
- Community or Recreation infrastructure (Transit, Fire, Police, Recreational Facilities, and Library facilities).
- Active transportation infrastructure (pedestrian overpasses and underpasses, bikeways, and sidewalks).
- Upgrading local parks, regional pathways, and regional parks.
- The 13 Avenue Greenway.
To ensure transparency and accountability to stakeholders, and as required by the MGA, the Off-Site Levy and Centre City Levy Annual Reports provide information about off-site levies collected and spent, along with any remaining balances available for future capital investment.
- Off-Site Levy Annual Report 2019
- Centre City Levy Annual Report 2019
- Off-Site Levy Annual Report 2018
- Centre City Levy Annual Report 2018
- Off-Site Levy Annual Report 2017
- Off-Site Levy Annual Report 2016
- Off-Site Levy Annual Report 2015
- Off-Site Levy Annual Report 2014
- Off-Site Levy Annual Report 2011-2013