Summary#

Calgary City Council passed three 2026 tax bylaws at third reading on March 31, by a 15–0 vote. They set municipal and provincial property-tax rates, continue a municipal tax exemption for machinery and equipment, and set the Rivers District community revitalization levy rate. City staff say the goal is to fund the approved 2026 budget, collect taxes required by Alberta, and support Rivers District projects.

• The Property Tax Bylaw sets municipal rates of 0.0038906 for residential property and 0.0179986 for non-residential property.
• The bylaws provide for the City to collect $2,520.9 million in municipal property tax and $1,235.7 million in provincial property tax.
• The Machinery and Equipment Exemption Bylaw continues to exempt machinery and equipment from municipal property tax.
• The Rivers District bylaw directs some tax revenue from increases in assessed property values in that district to specific projects. City staff say it does not add tax responsibility for properties there.
• The 2026 budget’s estimated 1.6% increase for existing taxpayers was approved in December. Council also cancelled a previously approved 1% shift of the tax share from non-residential to residential properties.

What it means for you#

• Residential property owners: Your municipal tax is calculated using the residential rate and your property’s assessment. Your total bill also includes provincial tax collected by the City. The 1.6% figure was a budget estimate, not a guaranteed increase for every property.
• Non-residential property owners: The municipal rate is higher than the residential rate. The non-residential rate is 4.63 times the residential rate, below the legal maximum of 5.0.
• Owners of machinery and equipment: The municipal tax exemption continues. The available material does not set out which specific property qualifies.
• Rivers District property owners: City staff say the levy redirects a portion of tax revenue from increases in assessed values to district projects; it does not add a separate tax responsibility.
• Taxpayers generally: The City expects to mail tax bills the week of May 18, 2026. The City must collect and remit the provincial portion to Alberta.

Money#

The bylaws provide for $2,520.9 million in municipal property-tax revenue and $1,235.7 million in provincial property-tax revenue to be collected.

• Of the municipal total, $1,379.7 million is from residential and farm land properties, and $1,141.2 million from non-residential properties.
• Of the provincial total, $976.8 million is from residential and farm land properties, and $258.9 million from non-residential properties. The City collects this tax for Alberta and remits it to the province.
• City staff say municipal revenue funds the approved 2026 operating budget and is also one source of funding for capital projects.
• The report gives no separate dollar estimate for the machinery and equipment exemption or the Rivers District levy.

What is unclear#

• The supplied material does not include the attachments showing examples of individual tax bills, so it does not establish the change for a particular property.
• The report does not provide the Rivers District levy rate, project list, or the amount expected to be directed to those projects.
• The machinery and equipment exemption’s detailed eligibility rules are not included.
• Public engagement took place during the budget process, but the material gives no summary of views expressed.

Case for#

• City staff say the bylaws let the City fund services and meet its approved 2026 financial obligations, while collecting the provincial tax the City is required to remit.
• Continuing the machinery and equipment exemption is described by staff as important to the City’s industrial competitiveness.
• Staff say the Rivers District levy directs revenue from increased assessed values to projects in that area without adding tax responsibility for properties there.

Case against#

• Property taxes are a cost to property owners, and the 1.6% increase was only an estimate for existing taxpayers; the material does not show each property’s actual change.
• The non-residential municipal rate is 4.63 times the residential rate. That is a larger rate per assessed value, though the actual bill also depends on a property’s assessment.
• The exemption continues without the supplied material showing which machinery and equipment qualifies or the amount of municipal tax revenue it forgoes.
• The report does not show how much Rivers District tax revenue will go to projects or identify those projects, limiting scrutiny of that allocation.