Property Assessment

Property assessment is a value placed on a property for municipal and provincial taxation purposes. The City of Calgary assesses each property annually to distribute fair and equitable taxation. The estimated value of each property comes from the measurement, analysis and interpretation of the real estate market and is governed by the Municipal Government Act. This process is based on mass appraisal models that are an expression of how supply and demand factors interact in the real estate market.

Ask The City Assessor

Thank you for your participation in Ask The City Assessor events.

You may view the recorded sessions below:
Feb. 10 - Ask The City Assessor
March 3 - Ask The City Assessor

How properties are assessed

Your annual property assessment reflects the estimated market value (the amount it likely would have sold for on the open market) of your property based on the valuation date of July 1 of the previous year, as set by the Municipal Government Act. Real estate market conditions may change from the valuation date to when you receive your current assessment. Market changes that have occurred since July 1 of the previous year will be reflected on the following year’s assessment. Following the assessment notice mailing, there is a 67-day Customer Review Period in which you are able to contact us with any questions you have.

To determine market value, we use one of three approaches to value:

  • Sales comparison: comparing to sales of similar properties
  • Income: capitalize the income being generated by the property
  • Cost: land value, plus the depreciated replacement cost of the improvement

Most residential properties in Calgary are assessed using the sales comparison approach. Multi-residential properties are assessed using the income approach and non-residential properties may use any one of the three approaches. Some property types, such as farmland, are subject to standards other than market value.


Access your information online

The information you need regarding your assessment and property details is available by logging into Assessment Search. A variety of web tools and resources are available to help you check, review and compare your assessment for fairness and equity.

Access code

An access code is provided in your annual property assessment notice and is unique to your account. It allows you to access detailed information online about your property or business, as well as summary information about other properties/businesses. Learn more about using your access code.

Types of property assessments

Other property assessment


Property assessment notices

There are four types of property assessment notices a property owner may receive throughout the assessment/taxation year.

Annual property assessment notice

  • Mailed to every property owner early in January each year.
  • Provides the assessed value of the property(s) on which property taxes will be based.

Amended property assessment notice

An amended property assessment notice is sent to property owners if there was a factual correction, omission or inaccurate description for the property on the assessment roll. If the amended property assessment notice results in a change to your property taxes, it will be reflected on your property tax account.

Supplementary property assessment notice

If your property, or an improvement to your property, was only partially complete as of December 31 of the year prior to the assessment, your annual assessment notice would reflect the land value plus the portion of the building that is complete. If the building/improvement is completed in the current assessed year, a supplementary assessment notice will be issued reflecting the number of months the building has been completed or occupied during the calendar year.

Amended supplementary property assessment notice

An amended supplementary property assessment notice is sent to property owners if there was a factual correction or omission on the supplementary property assessment notice previously issued. A tax notice will be sent separately from the amended supplementary assessment notice.


Assessment Search is our online resource for property and business owners to access more detailed information about their assessment and property details.