Property Tax Exemption
The City of Calgary recognizes the valuable societal contributions of certain organizations by granting municipal tax exemptions.
Tax exemption status is generally based on the belief that the use of the property returns a sufficient community benefit to society earning the relief of tax obligations. The intent is to reduce the tax burden on eligible non-profit organizations so they can continue to provide necessary services, support and/or charitable programs to all Calgarians.
Important update
Non-profit affordable housing providers
Starting 2024, more non-profit affordable housing providers are eligible for tax exemptions. New applications must be submitted for The City to review eligibility. Learn more here.
How do I know if my non-profit organization is eligible for property tax exemption?
Non-profit organizations seeking tax exemption status are required to submit an application form with supporting documentation to The City. The application is reviewed and if it meets exemption eligibility criteria, the property will be exempt from paying taxes. The responsibility to apply for tax-exempt status rests with the non-profit organization or business using the property. Non-profit organizations or businesses ceasing to qualify for an exemption will no longer receive a tax exemption.
New applications
If this is your first time applying for exempt status on this location or if you are applying to relocate an exempt organization to a different location, select the appropriate application form below.
Annually, Exemption applications must be submitted prior to September 30 with completed application information sent by November 30*.
* PTE = Property Tax Exempt
Important notes
- "Unrestricted" refers to organizations that are open to the general public.
- "Restricted use" refers to property that is restricted to some people based on race, culture, ethnic origin, religion, property ownership, membership or fee requirement. That is, if the organization is not open to everyone (due to restrictive membership fees, is a union, etc.) it is considered restricted.
- Any property, including one operated by a non-profit organization or association, that is used for commercial purposes and operates in competition with other taxable businesses in Calgary is not exempt from taxation.
- Annually, Exemption applications must be submitted prior to September 30 with completed application information sent by November 30*.
- Applications submitted late or past deadlines may be considered. Please contact Assessment directly at 403-268-2888.
- Facilities or premises licensed under the Gaming and Liquor Act are not exempt from taxation with the exception of premises with a bingo licence, casino licence, pull ticket licence, Class C liquor licence, or a special event licence issued under the Gaming and Liquor Regulation (AR 143/96).
- If you are unable to find your organization’s type on the classifications chart please contact Assessment at 403-268-2888.
*Reference Community Organization Property Tax Exemption Regulation section 16 Conditions for exemption.
Submit your completed application
By mail:
The City of Calgary
Assessment & Tax, IMC # 8002
Exemptions
P.O. Box 2100, Station M
Calgary AB, T2P 2M5
In person: 2924 – 11 St NE, Calgary AB, T2E 7L7
Renewals
To renew your previously approved tax-exempt organization, you would complete a Renewal of Property Tax Exemption Form available June 15 to September 30. This application is only for organizations that are at the same location address as the previous year.
Renewal notification will be sent by email to the organization contact on file where a link will be provided to complete the renewal application form online.
If your organization has changed locations, you need to complete a “New” application. Please see the New applications section above.
Important notes
- Any property, including one operated by a non-profit organization or association, that is used for commercial purposes and operates in competition with other taxable businesses in Calgary is not exempt from taxation.
- Facilities or premises licensed under the Gaming and Liquor Act are not exempt from taxation with the exception of premises with a bingo licence, casino licence, pull ticket licence, Class C liquor licence, or a special event licence issued under the Gaming and Liquor Regulation (AR 143/96).
Application deadline
All non-profit organizations seeking, either a renewal of a business tax exemption or property/business tax exemption for the following taxation year, need to submit their forms before Sept. 30 of each year.
Submit your completed application
By mail:
The City of Calgary
Assessment & Tax, IMC # 8002
Exemptions
P.O. Box 2100, Station M
Calgary AB, T2P 2M5
In person: 2924 – 11 St NE, Calgary AB, T2E 7L7
Property tax exemption FAQ
What if I have already submitted an application, do I still have to pay my taxes?
Yes, all applicable taxes must be paid until an exemption is approved. If your organization is designated tax exempt, your tax-exempt status will be backdated to when it fit the exemption criteria, provided it is within the current tax year. If an exemption is approved, The City of Calgary will issue a tax refund from the effective date of the exemption.
Can lessees or tenants apply for property tax exemption?
If you believe your property meets the eligibility criteria, you can apply for property tax exemption. You will need to contact your landlord to discuss the passing on of any property tax benefits, if an exemption is granted.
Will my property continue to be assessed annually if it becomes tax exempt?
Yes, The City prepares and mails annual assessments on all properties, regardless of tax exemption status. Tax exemption status is noted on your assessment notice.
Relocating, expanding or closing your organization?
If your exempt organization is relocating, a long form application is required as The City requires the new information regarding the new location. For expansions or closures, please contact us at 403-268-2888.