Property tax: penalties
The City of Calgary Bylaw 8M2002 authorizes penalties for non-payment of taxes. Penalties are a percentage of the unpaid amount. Current taxes are taxes levied in the current calendar year. Tax arrears are taxes levied in prior calendar years.
- Any unpaid current year account balance will be penalized 7% on July 1.
- The penalty is a fixed percentage, not a daily interest charge. For example, if your unpaid taxes are $2,000 as of July 1, the penalty will be $140.
- Any unpaid current year account balance as of October 1 will receive an additional penalty of 7%.
- Any unpaid taxes and penalties that have accrued from the previous year(s) is deemed arrears. Any arrears balance will be charged a penalty of 1% on the first day of every month, until the taxes are paid.
- Payments are applied in the following order: arrears penalties, arrears, current penalties, and current arrears.
Non-receipt of your property tax bill does not exempt you from late payment penalties.
Penalty rates
Specific detail regarding penalty application is as follows:
Properties subject to: | |
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The City of Calgary Penalty on Unpaid Taxes. Bylaw 8M2002: |
On July 1, and also on October 1, 7% of the unpaid current taxes ($70.00 for every $1,000 of unpaid taxes).
On the first day of every month, 1% of the tax arrears starting January 1.
|
M.D. of Rocky View #44 Tax Rate Bylaw: |
On July 01, September 01 and November 01- 4% of the unpaid current taxes ($40.00 for every $1,000.00 of unpaid taxes)
On January 1, 12% of the tax arrears. |
M.D. of Foothills #31 Mill Rate Bylaw: |
On October 2, 6% of the unpaid current taxes ($60.00 for every $1,000 of unpaid taxes).
On January 1, 12% of the tax arrears. |
Paid but received a penalty?
Payment not appearing on account
If your payment does not appear on your property tax account, request documentation from your bank indicating the date, amount and property tax roll number associated with your payment. Submit the documentation from your bank, along with the location address and/or property tax roll number.
Submit your proof of payment documentation:
Proof payment was made on time
If you believe your payment was made by the due date, provide receipt/documentation showing the payment date along with the location address and/or property tax roll number.
Submit your proof of on-time payment: