Municipal Historic Resource Properties Tax Cancellation
2025 - 2026 Municipal Historic Resource Properties Tax Cancellation
About the program
On April 29, 2025, City Council approved a new two-year pilot program to reduce property taxes for eligible privately owned buildings that have been protected as Municipal Historic Resources in Calgary.
The goal is to help protect important heritage buildings and support their upkeep. These buildings are part of Calgary’s story and they often have special maintenance needs and limits on what can be developed. The tax break helps with the extra costs that often come with owning a heritage property.
This pilot gives The City a chance to study how the tax cancellation helps support current owners and whether it has the potential to motivate other owners to protect their historic buildings. It will also help design long-term or permanent tax cancellation incentives if Council decides to continue this type of program past 2026.
Recipient Survey
For any Calgarians who received a mailer indicating their participation in this pilot program, click below to fill out the recipient survey.
This tax break is for privately-owned designated Municipal Historic Resource properties. It includes both residential and non-residential buildings. Most owners of designated heritage buildings will get a 15 per cent reduction on their City property taxes for 2025 and 2026.
This pilot works with other tools and programs the City offers to protect historic buildings and supports the Municipal Development Plan’s objective of conserving Calgary’s historic resources.
To learn more about designation, including the process and which properties are eligible, please click the link below:
What the program offers for eligible owners
- A 15 per cent reduction on City property taxes in 2025 and 2026
- Support for both residential and commercial properties
- Help with the costs of upkeep and repairs
- Relief for owners who face development limits due to legal protections
Note: If someone has filed a complaint about their property’s value, the tax break is given after the issue is resolved.
Why this matters
- Heritage buildings are an important part of Calgary’s identity
- These buildings often need special care and materials
- The pilot helps make it easier to keep and maintain these places
- It gives the City a way to test how a long-term tax incentive might work and understand its benefits for those who receive it
Stay up to date
For any Calgarians interested in learning more about the program or future opportunities to provide feedback, please sign up below.
FAQs
Why is this tax cancellation only for designated Municipal Historic Resources?
The purpose of the tax cancellation is to support the legal protection of heritage resources in Calgary under the Alberta Historical Resources Act. When a building is designated, it can’t be torn down, and any changes to the historic parts of the building must be approved by The City. Owners also have to follow special rules to take care of the historic features.
In Calgary, heritage designation is a choice made by the property owner and must be approved by City Council. The Calgary Heritage Strategy and the Municipal Development Plan guide The City to support these properties with different tools and financial help—like this tax cancellation, the Conservation Grant Program, and Heritage Density Transfer.
Owners of designated heritage properties also take on unique responsibilities, including maintaining historic features and going through heritage-related planning approvals for certain changes. This means they must apply to The City for permission before making changes to important heritage parts of the building—like the roofline, windows, or exterior walls—to make sure any work meets conservation standards.
Because of the long-term legal protection and extra responsibilities that come with designation, The City focuses its financial support on properties that are formally designated as Municipal Historic Resources.
Were other groups considered for tax relief in 2025 and 2026?
This tax cancellation pilot was proposed through Notice of Motion EC2024-1116 and approved by City Council. Heritage conservation is consistently recognized as a priority for Calgarians, associated with documented Triple-Bottom-Line benefits for municipalities, and supported by Council-approved policy and direction including the Calgary Heritage Strategy, Municipal Development Plan, and Heritage Conservation Tools and Incentives Report (PUD2020-0758).
Although the financial incentive from the tax cancellation is provided to specific eligible property owners, the goal of the program is to increase the protection and conservation of Calgary’s heritage resources to the benefit of all Calgarians.
How long will this tax cancellation last?
This is a two-year pilot program. It gives The City time to see how well the tax break supports conservation, helps owners and if an incentive like this could encourage more designations.
Will owners get the 15 per cent tax break all at once, or each year?
A 15 per cent municipal property tax cancellation will be applied to privately-owned properties containing a designated Municipal Historic Resource on the 2025 tax bill, and again for 2026.
Will the program continue after 2026?
This will be decided by City Council after the pilot. The two-year pilot will help them see if the program should continue. City Council will use what they learn during the pilot to make that decision.
Will this tax break cause higher taxes for other property owners?
The tax break is paid for using money from The City’s Fiscal Stability Reserve. It will not cause a tax increase.
Does the 15 per cent tax break apply to the whole property, or just the heritage part?
In a majority of circumstances, the 15 per cent cancellation will be applied to the full assessment for roll numbers which include a Municipal Historic Resource. This includes the heritage building(s), surrounding property, and may include other minor improvements - reflecting the comprehensive impacts of heritage designation, which typically regulates both the resource and broader development potential of the property.
In rare cases where an assessment roll contains both a heritage resource and significant non-heritage development (such as when a historic building is adjacent to, or incorporated as, part of a larger redevelopment) the cancellation will apply only to the heritage resource and any portions of the development which are not demised or partitioned as a separate building/unit. These circumstances typically result from unique planning approvals and include previously incorporated benefits in recognition of heritage designation. Properties will be reviewed individually to determine eligibility for a tax cancellation.
What if there is an active complaint about a property’s tax assessment?
If a complaint is filed with the Assessment Review Board, the tax incentive will not be processed until the complaint is resolved.
Even if a property owner is waiting on a decision, they should still pay their property taxes on time to avoid penalties. Once the complaint is resolved, the City will apply any changes and the tax incentive.
How can I give feedback about the program?
We are currently focused on surveying program recipients in 2025, and will contact those property owners directly with more information. If you do not own a Municipal Historic Resource, but would like to provide feedback on the program, sign up to be notified about future engagement opportunities related to this pilot.
Alternately, you can provide individual feedback at any time by emailing cityheritage@calgary.ca.