Non-residential properties are properties which are not used as a residence and are not classed by the assessor as farmland, machinery and equipment or residential as described in the City of Calgary Charter. 

Non-residential property assessments are completed annually for the purpose of distributing fair and equitable taxation. These properties are assessed using one of three approaches to determine market value. 

• Sales comparison approach: comparing sales of similar properties.
• Income approach: capitalize the income being generated by the property.
• Cost approach: land value plus the depreciated replacement cost of the improvement(s).

The assessments are based on The City's estimate of the property’s market value as of July 1 of the year prior, and the characteristics and conditions of the property as of December 31.

Each year, we assess all non-residential properties in the City of Calgary. Visit Assessment roll highlights to review this year’s combined value of all non-residential properties in Calgary. 

Video: How non-residential properties are assessed