Summary#

Calgary Council passed Bylaw 14M2026 at third reading on March 31, 2026. It amends the existing Tax Incentive Appeal Board Bylaw 24M2024, giving the Board authority to review certain Municipal Assessor decisions under the proposed Greenfield Industrial Land Tax Incentive Bylaw. The stated goal is to provide a review process if that incentive bylaw is enacted.

• The existing Board may review a decision to refuse an exemption or deferral from taxation, or to cancel one, under the proposed greenfield industrial incentive.
• The change does not create a new board or itself grant a tax incentive.
• Council passed the bylaw unanimously, 14 to 0.

What it means for you#

• Businesses seeking the greenfield industrial incentive: If the related incentive bylaw is enacted, a business affected by a refusal or cancellation may have access to a review by the Tax Incentive Appeal Board. This bylaw does not set out the application steps or deadlines.
• Other taxpayers: This decision does not change tax rates or automatically create an exemption or deferral.
• City staff and the Board: The Board already reviews certain decisions under the renewable energy non-residential tax incentive. It would also have authority over the specified greenfield industrial decisions.

Money#

City staff say no financial impact is anticipated, and no additional budget or resources are requested.

• City staff expect few appeals. The materials give no cost estimate or estimate of the cost if appeal numbers are higher than expected.

What is unclear#

• The related Greenfield Industrial Land Tax Incentive Bylaw is described as proposed; the materials do not establish whether it was enacted.
• The materials do not give the review application deadline, process, decision rules, or appeal outcomes available.
• The effective date of Bylaw 14M2026 is not stated in the supplied material.

Case for#

• City staff say provincial law requires a review process when a decision-maker other than Council refuses or cancels a tax exemption or deferral.
• The Board already reviews decisions under the renewable energy non-residential tax incentive, so extending its authority would use an existing review body.
• A review process could give affected businesses a way to challenge a refusal or cancellation, rather than leaving the assessor’s decision without the review described in the report.

Case against#

• The review process’s deadlines and other procedures are not described in the supplied material, so businesses cannot tell from it how or when to seek review.
• City staff expect few appeals and requested no extra resources. If more appeals arise than expected, the materials do not explain how the Board would handle the added work or costs.