Summary#

Calgary City Council approved the 2026 Non-Profit Tax Mitigation Report on September 22, 2026, on the consent agenda. It cancels city property taxes from previous tax years for qualifying non-profit organizations, under section 347 of Alberta’s Municipal Government Act. City staff say the goal is to support eligible non-profit facilities while they are under construction or renovation.

• The cancellations cover five facilities and total $226,419.24.
• The relief applies to qualifying organizations listed in Attachment 2; that list was not included in the supplied material.
• City staff will process the cancellations for organizations that applied and meet the policy’s eligibility rules.
• Council approved the item unanimously, 15 to 0.

What it means for you#

• Qualifying non-profits: The approved cancellations reduce their city property taxes for eligible past tax years while their facilities were under construction. The supplied material does not identify the organizations or amounts for each one.
• Other property owners and the public: This decision does not change property-tax rules generally or create a new tax exemption for all non-profits. City staff say facilities are generally not exempt while under construction, even when they may qualify for an exemption once operating.

Money#

The approved cancellations total $226,419.24; the report gives no separate estimate of other costs.

• The report lists $500,000 in 2026 budget funding for the policy, described as existing operating funding and one-time.
• The cancellations mean the City will not collect the approved tax amounts. The report says that without approval, the tax liabilities and amounts paid would remain as originally billed.

What is unclear#

• The supplied material refers to Attachment 2 but does not include it, so the recipients, properties and individual cancellation amounts cannot be verified.
• The policy’s detailed eligibility rules and how applications are assessed are not included.
• The report does not say when City staff will complete the cancellations.

Case for#

• City staff say the policy addresses a gap: eligible non-profit facilities may be taxable while under construction, before they can receive an exemption based on their use.
• The cancellations provide $226,419.24 in tax relief to five non-profit facilities during construction, as approved by Council.

Case against#

• The cancellations mean the City will not collect $226,419.24 in property taxes. The material does not explain the effect on City services or other budget priorities.
• Without Attachment 2 and the detailed policy rules, readers cannot assess which organizations received relief or how the five facilities were selected.