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2007 Annexation Residential Transitional Tax Relief Support

2024 Tax Relief Support


On Tuesday, April 30, 2024, Calgary City Council approved tax relief for 2024 for residential property owners impacted by the expiry of tax provisions in Annexation Order 333/2007.

  • Tax relief is designed to help residential property owners adjust to the municipal tax differential between The City of Calgary and Rocky View County.
  • Council has agreed to cancel 25% of the municipal tax differential.
  • No application is required.
  • A tax relief credit will be applied to the 2024 property tax account for properties that meet the qualifying criteria. 

Qualifying criteria

To qualify for this tax relief: 

  • The property did not trigger clause 7(1) of the MGB Order as 079/07 and Order in Council 333/2007 and continued to be taxed using the municipal tax rate established by Rocky View County up to and including the 2021 taxation year. 
  • The property contains a dwelling unit defined as a structure that contains two or more rooms used or designed to be used as a residence by one or more persons, a kitchen, living, sleeping and sanitary facilities as defined in the Land Use Bylaw 1P2007. 
  • The property has not been connected to City of Calgary water or sanitary sewer services.The property is designated as the S-FUD (Special purpose – Future Urban Development) land use district.

History of the Transitional Tax Relief Support

In 2022, transitional tax relief support was offered to property owners who were impacted by the expiry of tax clauses in Annexation Order 333/2007. Although the Annexation allowed for an extended timeframe for the tax rate change, City Council deemed that the tax increase in 2022 may represent a significant cost increase for some taxpayers. To assist with the transition to The City of Calgary tax rates, The City cancelled 75% of the municipal tax differential between The City of Calgary and Rocky View County for the residential portion of eligible properties in 2022.

As property tax cancellations may only be approved by Council in the year they apply, Council can only approve  transitional tax relief in the tax year.  As a result, Administration must return each year (2023 and 2024) to seek Council’s approval.  

In 2022, tax relief was provided by cancelling 75% of the municipal tax differential between the City of Calgary and Rocky View County on the residential portion of eligible properties based on the criteria outlined below. 

In 2023, no decision was made to cancel any portion of tax for 2023. As a result, in 2023 tax relief wasn’t approved for the cancellation of 50% of the municipal tax differential for the residential portion of eligible properties.

In 2024, tax relief was approved for the cancellation of 25% of the municipal tax differential for 2024 for the residential portion of eligible properties. 

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