Property Assessment plan and budget
The Property Assessment service prepares market value property assessments annually as a mechanism to fairly and equitably allocate municipal and provincial property taxes. These taxes are used to fund the provision of public services.
Provincial legislation largely directs our service’s activities which, while broad and complex, can be summarized as preparing, collaborating on, and explaining property assessments.
Our customers
- The City of Calgary
- The Government of Alberta
- Property owners and their representatives
- Business Improvement Areas
Our partners
- The Government of Alberta (Designated Industrial Properties)
- Other assessment jurisdictions
- Industry groups
- The City of Calgary business units including, but not limited to: Community Planning; Development; Business & Building Services; Finance; and Law.
Value to Calgarians
- addresses market value property assessments to provide a basis for the fair and equitable distribution of property taxes across property owners
- uses the market value property to fund the provision of public services
- ensures property owners pay a fair share of taxes
- assigns appropriate tax status to both taxable and eligible tax-exempt properties for the non-profit community
- provides extensive and reliable property related information to various internal and external interested parties
What we deliver
Budget breakdown
Operating and capital budgets explained
The budgets you see here are expenditures net of recoveries.
The City develops two budgets to create impact aligned with Council’s Strategic Direction:
- The four-year (2023-2026) operating plans and budgets
- The five-year (2023-2027+) capital plans and budgets
The operating budget includes revenues, recoveries and spending related to ongoing operations. These include:
- Salaries, wages and benefits.
- Day to day programs, maintenance and services.
- Administration costs (e.g., insurance).
- Fuel
- Utilities
- Capital financing costs.
The City's total net operating budget is zero. This means we budget to collect the revenue needed to deliver services to Calgarians — no more, no less. We collect this revenue through property taxes and other sources.
The capital budget pays for long-lived assets. These provide the foundation for the services Calgarians rely on. They include:
- Maintenance of current infrastructure (e.g., bridges, buildings and playgrounds).
- Upgrades to existing community infrastructure.
- New infrastructure to provide services in areas that are underserved (e.g., Green Line).
- New infrastructure for growing areas of the city.
Learn more about our 2023-2026 Service Plans and Budgets.
See how the budget has been adjusted since November 2022
Measuring performance
We are measuring our performance in five areas. Each value is the goal we expect to reach by 2026.
What we've heard
The 2023-2026 One Calgary Service Plans and Budgets Service Value Dimensions Survey noted that 56 per cent of respondents have contacted, accessed, or used the Property Assessment service. Most cited fairness, accuracy, accessible information, and listens to concerns as key elements of our service.
The Service Lines Research Review held in the Fall of 2021 indicated that 93 per cent of respondents rated property tax assessment as important and 72 per cent were satisfied with property tax assessment.
The Property Assessment service conducts transactional customer service surveys throughout the year and those results have been showing that generally around 80 per cent of customers are satisfied with the customer service provided by the Property Assessment service.
What we're watching
- We regularly take note of global issues such as the COVID-19 pandemic, supply chains, geopolitics, oil prices, and migration to proactively identify opportunities and threats. 2023-2026 will see a particular focus on the digital shift, Calgarian’s relationships with government, climate change, equity, diversity, inclusion, and belonging.
- More localized issues are also being tracked such as the real estate market, labour market, legislative constraints, customer demands, and matters internal to The City of Calgary. Our efforts will continue to contribute to The City of Calgary’s Long Range Financial Plan.
- Our service is also monitoring and responding to the following key risks as appropriate:
- Atypical property market shifts
- Development and succession management of key talent
Our initiatives
What we plan to do
Property Assessment’s focus for 2023-2026 is on providing fair and equitable property assessments used to provide reliable property tax revenue and enable City services while maintaining strong operational performance and making continuous improvements.
How we're going to get there
- Meet and exceed all legislated requirements and industry standards by preparing fair and equitable property assessments for all Calgary properties.
- Improve the customer experience by focusing on improving Calgarian’s understanding and providing more online services and self-service options.
- Manage The City's financial risk and improve relationships with Calgarians by actively collaborating with property owners and agents regarding their property assessments.
- Maintain equity for all property owners by listening, reviewing, understanding any complaints, and working to collaboratively resolve any Calgarian’s concern by exchange of information, amended notice, and if necessary, by explaining our assessments before the Assessment Review Board.
- Ensure exemption legislation is correctly interpreted and applied by managing the taxable and non-taxable status of properties.