Exemptions for Non-Profit Non-Market Housing Providers
In January 2025, City Council approved a bylaw creating a new property tax exemption available for non-market housing properties that are held by non-profit organizations.
This new exemption is available beginning in the 2025 tax year.
Who is Eligible?
The exemption is available for property that is:
- Held by a non-profit organization
- Assessed as residential property
- Rented to households in income groups not served by the private market, and where rent is no more than 90% of market median rent.
If your property contains non-residential units (e.g., a corner store or café), or market rent units (i.e., rent greater than 90% of market median rent), those portions of your property will remain taxable.
What is the “Market Median Rent”?
Market Median Rent is determined by the most recent data from the Canada Mortgage and Housing Company’s (CMHC) Rental Market Survey for The City of Calgary.
The City compares the rent charged for the unit to the Median Rent for Calgary, for units with the same number of bedrooms.
This data can be found on the CMHC website, and is updated annually.
Below is a simplified version of the 2024 information from CMHC website to help assist you in determining if your property is eligible.
| October 2024 Median Rent (CMHC – Calgary CMA) | 90% of CMHC Median Rent * | |
|---|---|---|
| Bachelor/studio (no bedrooms) | $1300 | $1170 |
| 1 Bedroom | $1560 | $1404 |
| 2 Bedroom | $1845 | $1660.50 |
| 3 Bedrooms or more | $1956 | $1760.40 |
* These values are the maximum rent thresholds for eligibility for the property tax exemption in the 2025 taxation year
What is the Exemption?
This property tax exemption, available under the Non-Market Housing Property Tax Exemption Bylaw 9M2025, exempts the eligible portion of a property from 100 per cent of property taxes, including both the municipal and the provincial portions.
Other taxes, such as Local Improvement Taxes or Business Improvement Area Taxes, are not impacted by this exemption.
If your property is partially eligible (e.g., contains some non-residential or market rent units), you will be required to pay property taxes on that portion of your property.
How Does it Work?
- You must still pay your taxes until you receive confirmation of your exemption from The City.
- The City will review your application, and may contact you if more information is needed.
- If approved for an application submitted before September 30, 2025, The City will correct your property’s taxable status for 2025, and a credit of the 2025 property taxes will be issued to your account.
- If approved for an application submitted after September 30, 2025, The City will correct your property’s taxable status starting in the next taxation year.
- The property’s exempt status will be indicated on future assessment notices.
How To Apply
To apply, you must submit the Non-Market Housing Property Tax Exemption Bylaw Application Form.
You will need to include, with the form:
- Proof of non-profit incorporation
- A copy of the most recent financial statements of the non-profit organization
- A copy of the property’s current rent roll
- A copy of a current tenant application form and a blank lease template
- Additional information, as may be indicated on the application form.
If your property is already exempt from taxation, you do not need to submit this application.
| Apply before… | Exemption takes effect… |
|---|---|
| September 30, 2025 | January 1, 2025 (retroactive) |
| September 30 of future years | January 1, the following year |
Questions?
Contact Assessment & Tax to ask questions and review your property’s eligibility.
Phone: 403-268-2888