Property owners in Alberta are required to pay property taxes, however, some may qualify for a property tax exemption or tax relief.
Do I Qualify for an Exemption?
Property tax exemptions can only be given for properties that meet certain criteria in provincial legislation.
Properties that may qualify for a property tax exemption include properties held by*:
- A non-profit organization that serves a charitable and benevolent purpose for the general public
- A religious body used for divine service, public worship or religious education
- Registered or accredited schools, colleges and universities
- Hospitals and other facilities held by a health region
Apply for an Exemption
* Include all supporting documents such as proof of non-profit status and registration documents.
You may be contacted for further information if needed. When the review is complete, you will receive a notification of the status of your application.
Property Tax Relief
If your property does not qualify for an exemption, you may meet the criteria for one of these programs:
Seniors Property Tax Deferral Program
A Government of Alberta program allowing eligible seniors to defer all or part of their property taxes.
Affordable Housing Tax Grant
Affordable housing properties may be eligible to receive a grant to offset their municipal property taxes.
Directs City Administration to cancel, reduce or refund taxes as a result of errors in the assessment process, destruction of a building, or late payment as a result of death or illness in certain circumstances. It also provides rebates for some otherwise exempt properties under construction or renovation. While it is intended to guide City Council in the use of its broad authority to cancel, reduce, refund or defer taxes, Council is not bound by the policy.
Legislation and Administration of Property Tax Exemptions and Relief
While the Government of Alberta legislates most property tax exemptions, they are administered by the local municipality.
The rules regarding property tax exemptions are set out in the:
- Municipal Government Act (MGA)
The MGA also describes circumstances where city councils can create their own property tax exemptions and provides authorities for tax cancellation and other forms of tax relief.
- Community Organization Property Tax Exemption Regulation (COPTER)
- Alberta Guide to Property Tax Exemptions