Property tax in Alberta

Municipal bylaws state rates per dollar of assessment, and the Province quotes them per $1,000: Calgary's 2026 total residential rate is 0.0066499 (City 0.0038906 plus provincial 0.0027593), so a home assessed at $500,000 pays $3,324.95.

The education property tax is a provincial requisition, not a rate set by school boards. "Every year the province calculates, based on assessment value, the amount each municipality must contribute towards the public education system." Municipal Affairs sets a provincial mill rate that is applied to each municipality's equalized assessment. For 2026-27 the rates are "$2.84 per $1,000 of equalized assessment for residential/farmland properties and $4.17 per $1,000 of equalized assessment for non-residential properties". The equalized assessment base "reflects 2024 property values".

The Province says the higher rates raise the requisition "from $3.1 billion in 2025-26 to $3.6 billion in 2026-27". They also lift the share of education operating costs funded by the tax from 31.6% to 33.4%.

Local rates differ. Each municipality converts its requisition into a local education rate, applied to the assessment it sets. The rate on a bill is therefore not $2.84. In 2026, Calgary's provincial rate for residential property is 0.0027593 and for non-residential 0.0041502. Edmonton's residential/farmland education rate is 0.0025409, plus a 0.0000809 Education Requisition Allowance. Fort Saskatchewan's bylaw sets 2.527488 for residential/farmland (its rates are stated per $1,000 of assessment).

Separate schools. Money collected is pooled in the Alberta School Foundation Fund and paid to public boards on an equal per-student basis. "All separate school boards in the province have opted-out of the ASFF", so they collect directly from municipalities. Where a separate school jurisdiction exists, owners declare support for one system or the other (Forms 6A to 6D).

Billing is set locally, within limits in the MGA. Tax notices "must be sent before the end of the year in which the taxes are imposed" (s. 335 (1)). A council may by bylaw let taxpayers pay by instalments (s. 340 (1)). A current-year penalty "must not be imposed sooner than 30 days after the tax notice is sent out" (s. 344 (3)). Penalties on arrears start no sooner than January 1 of the following year (s. 345 (3)). Penalty rates are whatever each bylaw sets.

The two largest cities follow a similar pattern, but other municipalities vary:

- Calgary: bills are mailed in May with a due date of the last business day in June. Under Bylaw 8M2002, a 7% penalty on unpaid current taxes applies on July 1 and October 1. After December 31, 1% of the arrears is added on the first of every month. The Tax Instalment Payment Plan (TIPP) allows monthly payments instead. - Edmonton: tax notices go out in late May and are due June 30.

Other municipalities set different dates and penalties. Calgary's own penalty page lists, for neighbouring rural municipalities, 4% penalties on July 1, September 1 and November 1 (M.D. of Rocky View) and 6% on October 2 (M.D. of Foothills).

A tax notice is not appealable as such. Owners can complain to the assessment review board about the assessment and the other matters listed in MGA s. 460.

Education requisition. Alberta's school tax is a requisition the Province sets for each municipality from equalized assessment. Municipalities must collect it on top of their own levy (see Education tax above). The Provincial Education Requisition Credit gives municipalities a credit equal to uncollectable education tax on delinquent oil and gas properties. It was extended to the 2026, 2027 and 2028 tax years, with a maximum annual credit of $7 million.

Designated industrial property. Designated industrial (DI) property includes facilities regulated by the Alberta Energy Regulator, the Alberta Utilities Commission or the Canadian Energy Regulator, linear property and designated major plants (MGA s. 1 (1)(f.01)). The provincial assessor, not the municipality, prepares the assessment roll for it (s. 302 (2)). The cost is recovered through a DI requisition tax rate that "is set annually and applies to all designated industrial properties". The Minister sets the rate (s. 359.3 (2)). For 2026, Ministerial Order MAG:003/26 sets it at "$0.0728 per $1,000.00 of Designated Industrial property assessment", and Fort Saskatchewan's 2026 bylaw applies it as 0.072800. Municipalities collect it and remit it "30 days after the due date for municipal taxes".

Residents and non-primary residences. A council may create a residential sub-class for property that is not a primary residence. However, the assessor "shall not assign that sub-class to a residential property that is wholly or partially owned by one or more individuals that reside in Alberta" (MGA s. 297 (2.01)). A person resides in Alberta if they have lived there at least 183 days in the current or previous calendar year and do not intend to take up residence elsewhere (s. 297 (2.02)).

Seniors. The Province's Seniors Property Tax Deferral Program is a home equity loan that lets eligible senior homeowners defer all or part of their residential property taxes, including the education portion. The Province's page gives a current interest rate of 4.45%, reviewed every six months in April and October.