Greenfield Industrial Land Development Tax Incentive
Greenfield Industrial Land Development Tax Incentive
Program overview
This program is for industrial landowners and developers planning new industrial development in designated Greenfield Areas.
Eligible projects receive a 20 per cent municipal property tax exemption for up to three years on the land and buildings.
The objectives of this program:
Increase the supply of shovel-ready industrial land.
Grow the Non‑Residential assessment base to benefit Non‑Residential property owners.
Improve Calgary’s attractiveness for industrial development.
Is my site eligible?
Your site must meet all of the following criteria:
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Zoned as I-G District |
Development has not commenced |
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Located in a designated Greenfield Area |
Not exempt from municipal taxes |
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Classified as Non-Residential* |
Meet all eligibility criteria in the Bylaw |
*Note: If the property is not classified as Non-Residential at the time of the application but will be Non-Residential as of January 1 of the following year, the application may be conditionally approved provided all other criteria are met. Final approval is subject to confirmation of Non-Residential classification.
When to apply
You can apply at one of two points in your development process. You must choose one path only. You cannot apply under both.
Apply after you receive an approved Subdivision or Development Permit and before any development has commenced.
Timing – Two paths
Choose one path only.
Path 1: Subdivision stage
You can apply if you have:
- An approved Subdivision, and
- An executed Development Agreement
Path 2: Development Permit stage
You can apply if you have:
- An approved Development Permit with a requirement to pay Off‑Site Levies, and
- Finished paying Off‑Site Levies or an agreement to finish paying Off‑Site Levies
Note: Off‑Site Levy requirement
The requirements of an approved Subdivision or approved Development Permit must include the requirement to pay Off‑Site Levies as a condition of approval. Other requirements may also apply.
Ready to apply?
The online application form is not yet available. In the meantime, you can apply using the PDF application form.
- Download and complete the PDF application form.
- Email the completed form, along with any required supporting documents, to: assessment.exemptions@calgary.ca
Applications submitted by email will be reviewed in the same way as applications submitted through the online form once it becomes available.
Applications must be submitted by September 30 for the incentive to begin January 1 of the following year.
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Industrial Development Incentive Program
Related industrial incentiveExplore other City incentives that support industrial development.
Frequently asked questions
What are the conditions for ongoing receipt of the tax incentive?
To keep receiving the incentive, you must meet all of the following conditions:
- Commence development by November 1 of the first year of receiving the incentive
- Have a released Development Permit (if applicable) by November 1 of the first year of receiving the incentive
- Pay all required Off‑Site Levies, as outlined in the agreement
- Meet all conditions in the Bylaw
What would warrant a cancellation of the tax incentive?
The incentive will be cancelled if the property breaches a condition or no
longer meets the eligibility criteria. The cancellation applies to the same
year, back to January 1.
What happens if a property changes ownership?
- The Municipal Assessor must be notified of any ownership change without delay.
- The new owner may receive the incentive for the remainder of the three‑year term if:
- The new owner assumes the Development Agreement, if applicable
- Off‑Site Levies are paid before the ownership transfer, or the new owner assumes those obligations
- The new owner assumes all conditions and obligations under the incentive application and bylaw
What are my options if my application is denied?
If your application is denied, you may appeal the decision.
- Information about filing an appeal is available through the Tax Incentive Appeal Board (TIAB).
- The process is administered through the City’s Tax Incentive Appeal Board under Bylaw 24M2024.