School support notice
Provincial education property tax
All property owners pay provincial education property tax including people who don’t have children or don’t have children in school. While The City of Calgary is required by legislation to collect provincial property tax on behalf of the Alberta government, the municipality has no jurisdiction over school board budgets or operations.
School support status is shown on your property assessment notice.
A School Support Notice is automatically mailed to the property owner when a change is registered at Land Titles (i.e. purchase, marriage, divorce, death, legal name change, adding or deleting an owner).
Seniors and provincial education property tax
All Alberta property owners, including seniors, pay provincial education property tax. For information on seniors' programs, such as the Seniors Property Tax Deferral Program, contact the Government of Alberta at 310-0000.
Separate schools and provincial education property tax
If you are of the same religion as the separate school district in your area, you must direct your provincial education property tax to the separate school board. In Calgary, Roman Catholic property owners must declare their faith as Roman Catholic in order for their provincial education property tax to be directed to the Calgary Roman Catholic Separate School Division No. 1.
Private schools and provincial education property tax
Provincial education property tax cannot be directed to a private school. By provincial law, money collected through provincial education property tax must only be used to fund the public education system (including public schools and separate schools). Private school funding comes from three sources: provincial general revenues, tuition or instruction fees paid by parents, and private fundraising.
Property tax: school support facts
All individuals who own property located in a district where a separate school district exists are required to file a school support notice. Signatures of all registered property owners are required. See the Alberta government's School Support Notice fact sheet for more.
If a School Support Notice is not returned to The City of Calgary, it will be deemed undeclared and the individual owners’ property will be assessable for public school purposes. The provincial education tax on undeclared properties will be directed to the Alberta School Foundation Fund and redistributed on an equal amount per student basis, to public and separate school boards in Alberta.
In Calgary, both a public and a Roman Catholic separate school district exist.
Yes, new owners are required to file a School Support Notice with The City of Calgary.
Property owners can at any time file a new School Support Notice or change an existing School Support Notice. Visit: Update Your School Support Notice.
A School Support Notice filed by a property owner is effective in the taxation year following the year in which the School Support Notice is filed.
Individual property owners who are Roman Catholic must direct their provincial education tax to the Roman Catholic separate school district.
Individual property owners who are not Roman Catholic must direct their provincial education tax to the public school district.
If property is owned by a Roman Catholic and a non-Roman Catholic, the municipality will assign the provincial education tax to the public and Roman Catholic separate school districts in accordance with the percentage of ownership indicated beside the name of each owner.
Only property owners, not tenants, are entitled to file a School Support Notice.
What needs to be designated for property owners' provincial education property tax to be directed correctly?
To ensure the provincial education property tax is directed correctly, it is important that all property owners are designated on the School Support Notice and that the percentage of ownership adds up to 100%.
If there is insufficient space to list all the registered property owners and to make the necessary declarations on the front of this School Support Notice, please use an extra sheet to indicate the name, address, declaration, and percentage of ownership of the additional registered property owners.
A School Support Notice is required for each titled property even if the property owner(s) does not reside in Calgary.
As the Constitution establishes Alberta’s public and separate school systems on the basis of religion (either Protestant or Roman Catholic), school boards and tax collecting authorities are allowed and required to ask for the declaration contained in the School Support Notice.