Summary#

Calgary City Council passed Bylaw 12M2026 at third reading on March 31, 2026. It repeals Bylaw 24M95 and amends Bylaws 18M91 and 8M2002. City staff said the goal is to update outdated bylaws without changing current practices; all 14 voting councillors supported the motion.

• It repeals the unused residential tax subclasses in Bylaw 24M95. The different tax rates for single-residential and multi-residential properties have not been used since 2003.
• It updates Bylaw 18M91, which covers property taxation for areas annexed from Rocky View and Foothills counties. The report says the changes recognize the counties’ current and future tax-payment and penalty bylaws.
• It updates Bylaw 8M2002’s terminology and legal reference, and removes tax-penalty relief provisions for 2021 and 2022.

What it means for you#

• Property owners and taxpayers: City staff say the changes do not alter current practices or affect property owners or taxpayers.
• Owners of property in areas annexed from Rocky View or Foothills counties: The report says the amendments align the bylaw with current county rules. It does not identify the affected properties.
• Citywide taxpayers: The repeal does not restore the old different rates for single-residential and multi-residential properties; staff say those rates have not been used since 2003. Removing the expired 2021 and 2022 relief provisions does not, according to staff, change current practice.

Money#

City staff report no anticipated financial impact.

• The report gives no cost estimate for making the bylaw changes.

What is unclear#

• The supplied materials do not include the text of Bylaw 12M2026, so its exact wording and start date cannot be verified.
• The report says Bylaw 18M91 will recognize future changes to county bylaws, but does not explain exactly how those changes will apply to properties in the annexed areas.
• The report does not list which properties are covered by Bylaw 18M91.

Case for#

• City staff say Bylaw 24M95 is outdated and unused. Repealing it removes a bylaw that no longer reflects the city’s single residential tax rate.
• Staff say the former higher rate on multi-residential properties penalized renters through higher rents and led some owners to convert apartments to condominiums to avoid the rate.
• Updating Bylaw 18M91 to reflect current county rules could keep tax-payment and penalty provisions aligned with the counties whose land was annexed, while preserving existing practice, according to staff.
• Updating the terminology and removing expired relief provisions could make Bylaw 8M2002 clearer and more current.

Case against#

• The report does not explain how future changes to county tax or penalty rules would be applied to Calgary properties in annexed areas. If the bylaw automatically reflects those changes, rules affecting those owners could change without a further Calgary bylaw amendment.
• The report says taxpayers will not be affected, but the supplied materials do not include the amended bylaw text needed to check that claim or identify the properties covered.