City to Deliver Tax Notices Electronically

Summary#

Council passed Bylaw 28M2026 at third reading, amending Bylaw 47M2025. It allows the City to send tax notices and related documents electronically to taxpayers who opt in; the stated goal is more flexible and reliable delivery.

  • The electronic option covers tax notices issued under Part 10 of the Municipal Government Act and related tax-account documents or communications.
  • The City’s existing electronic delivery framework for assessment notices and Assessment Review Board materials is not changed.
  • The planned model uses a secure myTax account, with an email alert when a notice is ready to view and download. Notices will not be emailed as attachments.

What it means for you#

  • Taxpayers: You may opt in to electronic delivery. The report says traditional delivery will remain for people who prefer it; the change does not require taxpayers to switch.
  • Taxpayers who opt in: You would access notices through myTax and receive an email alert when a notice is available.
  • Assessment and Assessment Review Board matters: The amendment does not change the existing electronic delivery practices for these materials.

Money#

The bylaw change has no immediate financial impact; no estimate is given for possible long-term savings.

  • City staff say savings may result over time if implementation proceeds and enough customers opt in.
  • Implementation is expected to involve internal system development and communications, but the report gives no cost or staffing estimate.

What is unclear#

  • The bylaw establishes the legal authority, but the report does not give an implementation date or explain how taxpayers will opt in.
  • The report describes a phased expansion but does not say which tax notices or related communications will be included first.
  • No public engagement was undertaken.

Case for#

  • City staff say the current rules leave Part 10 tax notices reliant on mail, which can add printing and postage costs and create delays if mail service is disrupted.
  • The opt-in model would give taxpayers another delivery choice while keeping traditional delivery for those who prefer it.
  • Staff say notices would be available through a secure online account, with an email alert, rather than sent as email attachments.

Case against#

  • The report does not explain how the City will ensure that taxpayers who opt in notice an email alert and access the notice in myTax.
  • The City is expected to do system development and communications, but the report gives no estimate of those costs or the savings the change might produce.
  • Because the option is opt-in, savings and reduced paper use depend on implementation and customer uptake, as City staff acknowledge.

Votes

Executive Committee, item 7.3 (Amendments to Bylaw 47M2025 to Enable Electronic Delivery of Tax Notices, EC2026-0339): That with respect to Report EC2026-0339, the following be approved: That Executive Committee recommend that Council give three readings to the proposed Bylaw (Attachment 2) to amend Bylaw 47M2025 to permit electronic delivery of tax notices and related documents pursuant to Part 10 of the Municipal Government Act, and to provide for other documents or communications relating to assessment notices.

For (100%)

Calgary City Council, item 9.4.6 (Amendments to Bylaw 47M2025 to Enable Electronic Delivery of Tax Notices, EC2026-0339): That with respect to Report EC2026-0339, the following be adopted: That Council give three readings to Proposed Bylaw 28M2026 (Attachment 2) to amend Bylaw 47M2025 to permit electronic delivery of tax notices and related documents pursuant to Part 10 of the Municipal Government Act, and to provide for other documents or communications relating to assessment notices.

For (100%)

Calgary City Council, item 9.4.6 (Amendments to Bylaw 47M2025 to Enable Electronic Delivery of Tax Notices, EC2026-0339): That Bylaw 28M2026 be introduced and read a first time.

For (100%)

Calgary City Council, item 9.4.6 (Amendments to Bylaw 47M2025 to Enable Electronic Delivery of Tax Notices, EC2026-0339): That Bylaw 28M2026 be read a second time.

For (100%)

Calgary City Council, item 9.4.6 (Amendments to Bylaw 47M2025 to Enable Electronic Delivery of Tax Notices, EC2026-0339): That Bylaw 28M2026 be read a third time.

For (100%)