1. Calgary Property Taxpayer Survey

Dynamic market conditions impact differently the assessed values on various property types and locations. The City is undertaking research to investigate possible short-term mitigation and longer-term solutions to improve sustainability & financial resiliency and to enable provision of services needed by taxpayers, while respecting principles of a sound property tax system.

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* 1. What is your role, relative to NON-RESIDENTIAL properties?

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* 2. What is your role, relative to RESIDENTIAL properties?

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* 3. Which property type(s) are you primarily involved with in the City of Calgary?

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* 4. Under current volatile market conditions, what are the greatest risks to, or impact upon you - due to the property tax?

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* 5. In a dynamic economy such as Calgary's, property values constantly change across property classifications. Values in one area (or sub-market) may increase while those in another may remain stable or decrease. 
Given the same tax rate, relative property tax burden then shifts onto those properties that have experienced the greater increase in wealth - as measured by property value - and away from those properties that have decreased in value. 

Should market value continue to be the basis for distribution of the property tax load?

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* 6. Municipal property taxes are the primary way to pay for services and programs provided by The City of Calgary. Due to the increased cost of maintaining current service levels and infrastructure, The City must balance taxation and service delivery levels. To deal with this situation, and recognizing that dynamic market conditions increase property tax load for some property owners more than others, which of the following four options would you most like The City to pursue?

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* 7. The municipality requires a stable tax base to fund municipal services. Individual property owners may see their property taxes increase because their property value has increased relative to other property owners. Some municipalities have intervened with a variety of property tax policy tools (e.g., property sub-classes, tax deferrals, rebates, phase-ins, assessment averaging, targeted tax exemptions, special valuations by property type) to maintain tax levels - with varying degrees of success. Which SHORT-TERM options, or other tax policy tools which are known to you, do you feel should be investigated to mitigate risks to your City ? (Assuming the City has legislative authority to implement these policy options)

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* 8. Municipal services - funded in part by the property tax - are important to the City's well-being & sustainability. What LONG-TERM solutions with respect to property tax policy do you recommend be investigated to ensure the City's financial resilience?

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* 9. Non-Residential properties bear a higher property tax rate. Do you feel the City should consider an incremental shift in tax share from Non-Residential (e.g., commercial and industrial) to Residential property classes?

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* 10. A sound property tax system is based on long-standing design principles. Please rate each of the following principles on a scale of 1 - 5, with 5 being most important.

  Not at all important Somewhat Important Important Fairly Important Critical
Equity & Fairness: the equal treatment of equals in taxation. The City has a duty to design & operate a fair tax system.
Certainty & Simplicity: Tax rules should not be arbitrary but be as clear and simple to understand as possible. Any favourable treatment in taxation should be transparent and unambiguously stated as an exception to the rule of uniform taxation.
Efficiency: The cost to generate tax revenue is no more than necessary to ensure the system functions properly.
Neutrality: Special tax exemptions are to be avoided as exemptions merely transfer the taxes to other taxpayers. Where preferential tax treatment is provided to a property, or its owner, that benefit should be identified and explained to all property owners.
Tax load is a relatively neutral factor in its effect on investment decisions.
Effectiveness: The tax provides an adequate amount to operate municipal services on both a short-term and long-term basis.
Transparency & Accountability: Favourable tax treatment is transparent and clearly stated as an exception to the rule of uniform taxation.
Budget documents & financial reports are easy to obtain &understand and explain how property tax revenues are collected and spent.

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* 11. Property tax represents the City's single largest revenue source. To reduce reliance on the property tax, what other revenue sources should the City investigate?

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* 12. If you might be available for follow-on clarification of your responses by our HCA team, please provide your name & contact information.

This personal information is being collected under the authority of section 33(c) of the FOIP Act and will be used by The City of Calgary as one form of input to help develop solutions to improve The City’s financial resiliency. All information collected by the City of Calgary is protected by the provisions of the FOIP Act. You may direct questions about the collection, use or disclosure of your personal information by The City of Calgary in relation to this survey by calling Krista Ring at 403-268-9963.

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* 13. Do you have additional narrative comments?

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* 14. Please email any additional comments to Bruce Turner ( bruce@propertyassessment.biz )

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