Development and Building Professionals Hub

Off-site levies

Through off-site levies we're enabling growth and development to build a great Calgary. We're updating the levies to ensure the bylaw and charges are current.

Calgary’s off-site levies help pay for infrastructure that supports growth and development. The Municipal Government Act and the Off-site Levies Bylaw outline what infrastructure the levies pays for.

Engagement - What we heard

There has been extensive consultation to develop the off-site levies as proposed today. Throughout the duration of 2020 to 2023, The City has worked with Industry, affected and interested parties, and the general public which has contributed to the new calculation. This new rate accommodates a shift in Calgary’s infrastructure needs and costs and responds to changes in the economy and pace of development. To read the entire What We Heard Report and view in more detail the feedback collected, visit our  Engage Portal Page.

Off-site levies


Off-site levies fund the infrastructure that we use every day in new communities. In Calgary, an off-site levy is a development charge paid by developers. The greenfield is the area on the edges of Calgary that are not developed yet.

New communities have impacts on infrastructure outside of the community. This can include more pressure on major roads or the sewage treatment system. Developers pay off-site levies to help share the costs of the off-site impacts from growth.

Calgary’s off-site levies help pay for infrastructure that supports growth and development. The Municipal Government Act and the Off-site Levies Bylaw outline what infrastructure the levy pays for. Some examples of the types of infrastructure are:

  • water and wastewater pipes
  • transportation (roads, interchanges, pathways, bikeways, etc.)
  • stormwater pipes
  • emergency response stations
  • transit buses
  • police stations
  • recreation centres
  • libraries
  • water and wastewater 

The City and developers each pay for a part of off-site infrastructure in new communities. This helps pay for new infrastructure needed to build vibrant communities. It also provides the developer with the infrastructure needed to build a community.

The developer part of the off-site levy benefits new growth. The City pays for the part of the infrastructure that benefits existing residents and the region.

The City uses a variety of funding sources to pay for off-site infrastructure. This can include taxes, utility rates, Provincial and Federal government funding and grants.

The off-site levies support:

  • Providing Calgarians with the option to live in vibrant communities.
  • Providing Calgarians with communities that meet their basic needs.
  • Building the right infrastructure in the right place at the right time.
  • Achieving City policies and strategies for growth (Municipal Development Plan/Calgary Transportation Plan, etc.).

Off-site Levies Bylaw review


Annual reports

The Off-site Levies and Centre City Levy annual reports below provide information on levies collected and spent, along with any remaining balances available for future capital investment.

Annual reports

Year Off-site Levies City centre Levies
2023

View the January 1 2024 increase for current Off-site Levies rates

2022 Off-site Levies Annual Report 2022 Centre City Levy Annual Report 2022
2021 Off-site Levies Annual Report 2021  Centre City Levy Annual Report 2021
2020 Off-Site Levies Annual Report 2020 Centre City Levy Annual Report 2020
2019 Off-Site Levies Annual Report 2019 Centre City Levy Annual Report 2019
2018 Off-Site Levies Annual Report 2018 Centre City Levy Annual Report 2018
2017 Off-Site Levies Annual Report 2017 -
2016 Off-Site Levies Annual Report 2016 -
2015 Off-Site Levies Annual Report 2015 -
2014 Off-Site Levies Annual Report 2014 -
2011-2013 Off-Site Levies Annual Report 2011-2013 -

Map of reported Infrastructure

The map supplements the information provided in the Off-site Levies Annual Reports. The marked locations show levy funded infrastructure for Community Services, Water, and Transportation infrastructure types in the active and early construction phases.
 

To ensure that the Off-site Levies Bylaw and charges are current, The City periodically reviews them. This helps incorporate changes:

  • in infrastructure needs and costs
  • legislation
  • in the economy or pace of development

The Off-site Levy is currently under review and is anticipated to be complete in early 2024.

Stay Informed

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Levy calculation

In 2020, we began a review of the off-site levy methodologies and inputs. Building on the 2016 Off-Site Levy Principles, with updates for our current context, we worked with partners to develop Principles for a new Off-Site Levy.

Financial models

Engagement documents

Established Area Linear Levy  Water  Transportation Community Services
September 2023

Session 13 Presentation

Session 13 working group feedback

Session 8 Presentation

Session 8 working group feedback

Session 9 Presentation

Session 9 working group feedback

August 2023

Session 7 presentation,  

Session 7 working group feedback 

July 2023

Session 12 presentation,

Session 12 working group feedback

Session 6 Presentation,

Session 6 working group feedback

Session 8 presentation

Session 8 working group feedback

Session 7 presentation

Session 7 working group feedback 

Session 6 presentation

Session 6 working group feedback

June 2023

Session 5 presentation

Session 5 working group feedback

May 2023

Session 5 presentation

Session 5 working group feedback

Session 4 presentation

Session 4 working group feedback

November 2022

Session 11 presentation

Session 11 working group feedback

Session 4 presentation

Session 4 working group feedback

October 2022

Session 10 presentation

Session 10 working group feedback

Session 3 presentation

Session 3 working group feedback 

September 2022

Session 9 presentation

Session 9 working group feedback

Session 2 presentation

Session 2 working group feedback 

July 2022

Session 8 presentation

Session 8 working group feedback

Session 3 presentation

Session 3 working group feedback

March 2022

Session 7 presentation

Session 7 working group feedback

Session 6 presentation

Session 6 working group feedback

Session 1 presentation

Session 1 working group feedback 

February 2022

Session 5 presentation

Session 5 working group feedback

Draft map - Storm Water Capital Projects

Draft map - Water Capital Projects

Draft map - Wastewater Capital Projects

Session 2 presentation

Session 2 working group feedback

December 2021

Session 4 meeting notes

Draft - Linear water and wastewater rate serviced land model

Session 1 presentation

Session 1 meeting notes

November 2021

Session 2 presentation

Session 2 working group feedback

Session 2 presentation

Session 2 working group feedback

Session 3 presentation

Session 3 working group feedback

Draft - Master linear upgrades,

water and wastewater

Draft - Master sheet - linear extensions with projections

Draft - Net new water and wastewater extension upgrades

September 2021

Session 1 presentation

Session 1 working group feedback

Session 1 presentation

Session 1 working group feedback

Other documents

Off-site Levies Bylaw review definitions

November 2023 – Development agreement and off-site levy forecast

November 2022 – Development agreement and off-site levy forecast

January 2021 – Calgary Next 20: Population, employment and housing projections

August 2021 – Industry meeting presentation – New strategic approach

September 2021 – Industry meeting presentation – Leviable land considerations

June 2022 – Industry meeting presentationparticipant feedback

Levy rates


Rates are applied when development agreements or development permits (DP) are signed or approved. Rates are increased on January 1 each year.

Centre City Levy


The Centre City Levy supports growth, quality of life and resiliency in the Centre City Plan Area. The levy consists of two components:

  1. The utility portion through the Centre City Levy Bylaw (Bylaw 38M2009).
  2. The voluntary community services portion under Council resolution (as per report LPT2010-03).

On Feb. 8, 2010, through report LPT2010-03 the Centre City Levy rates were adjusted to the current rates.

Levy funds may be used towards the following:

  • 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.
Two citizens are using bikeways in Calgary

Paying off-site levies


Developers pay off-site levies in two areas, the Greenfield Area (newly developing communities) and Established Area (existing communities). To see the Established Area boundaries, please see Map 1: 2016 Map of Established Area and Greenfield Area (by Watershed) within the Off-site Levy Annual Report 2020.

Within the Greenfield Area, levies are typically administered through a Development Agreement , as a condition of Subdivision approval. These levies are paid over the course of 3 years, with the first payment due one year after the execution of the Development Agreement. The portion of levies paid is made as follows:

  • 1st payment = 30% of total levies owing
  • 2nd payment = 30% of total levies owing
  • 3rd payment = 40% of total levies owing

Within the Established Area, levies can be paid in two ways:

  1. Prior to the release of a development permit (DP).
  2. Prior to the release of a development completion permit (DCP). This option requires the landowner to enter into an off-site levies agreement prior to release of the DP.

An Off-site Levies Payment Form is provided after the DP is approved and needs to be completed and submitted with the applicable levy payment. It is generally preferred that off-site levies agreements are reserved for projects with large off-site levies balances owing, due to the additional time required to execute them.

Learn more about levies


Through the Municipal Government Act (MGA), The City can set an Off-site Levies Bylaw.

The Off-site Levies Bylaw was unanimously approved by City Council on Jan. 11, 2016, and amended on Dec. 31, 2019. The City conducted thorough partner consultation with members of the land development and home building industry to ensure a transparent and fair process in developing the new bylaw.

Levy updates

Some of the required infrastructure to support new communities was not included in the 2016 Off-site Levies Bylaw. The following amendments were necessary to ensure a funding source exists for the new infrastructure.

  • Nov. 12, 2018 - Council approved an amendment (Bylaw 41M2018) to incorporate the developer’s proportionate share of the cost of off-site transportation and utility infrastructure attributable to the new communities previously approved by Council.
  • Dec. 31, 2018 - The proposed amendments came into effect.
  • Oct. 21, 2019 - Council approved an amendment to include the Community Services charges, as outlined in Schedule C to Bylaw 2M2016. This amendment was a legislative requirement from the City Charter.
  • Dec. 31, 2019 - The approved amendments came into effect.

If you are looking for a copy of the 2016 Off-site Levies Bylaw background report, you can find it in the “Documents” section above. You can also find links to previous amendment reports that were presented to Council, the MGA and The City of Calgary Charter.

Links to web pages with more information about related City policies and growth strategies can be found in the “Related links” section above.