Off-site levy
Calgary’s off-site levies help pay for infrastructure that supports growth and development. The Municipal Government Act and the Off-site Levies Bylaw outline what infrastructure the levies pays for.
Engagement - What we heard
There has been extensive consultation to develop the off-site levies as proposed today. Throughout the duration of 2020 to 2023, The City has worked with Industry, affected and interested parties, and the general public which has contributed to the new calculation. This new rate accommodates a shift in Calgary’s infrastructure needs and costs and responds to changes in the economy and pace of development. To read the entire What We Heard Report and view in more detail the feedback collected, visit our Engage Portal Page.
Off-site levies
Off-site levies fund the infrastructure that we use every day in new communities. In Calgary, an off-site levy is a development charge paid by developers. The greenfield is the area on the edges of Calgary that are not developed yet.
New communities have impacts on infrastructure outside of the community. This can include more pressure on major roads or the sewage treatment system. Developers pay off-site levies to help share the costs of the off-site impacts from growth.
Calgary’s off-site levies help pay for infrastructure that supports growth and development. The Municipal Government Act and the Off-site Levies Bylaw outline what infrastructure the levy pays for. Some examples of the types of infrastructure are:
- water and wastewater pipes
- transportation (roads, interchanges, pathways, bikeways, etc.)
- stormwater pipes
- emergency response stations
- transit buses
- police stations
- recreation centres
- libraries
- water and wastewater
The City and developers each pay for a part of off-site infrastructure in new communities. This helps pay for new infrastructure needed to build vibrant communities. It also provides the developer with the infrastructure needed to build a community.
The developer part of the off-site levy benefits new growth. The City pays for the part of the infrastructure that benefits existing residents and the region.
The City uses a variety of funding sources to pay for off-site infrastructure. This can include taxes, utility rates, Provincial and Federal government funding and grants.
The off-site levies support:
- Providing Calgarians with the option to live in vibrant communities.
- Providing Calgarians with communities that meet their basic needs.
- Building the right infrastructure in the right place at the right time.
- Achieving City policies and strategies for growth (Municipal Development Plan/Calgary Transportation Plan, etc.).
Off-site Levies Bylaw review
Annual reports
The Off-site Levies and Centre City Levy annual reports below provide information on levies collected and spent, along with any remaining balances available for future capital investment.
Annual reports
Map of reported Infrastructure
To ensure that the Off-site Levies Bylaw and charges are current, The City periodically reviews them. This helps incorporate changes:
- in infrastructure needs and costs
- legislation
- in the economy or pace of development
Stay Informed
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Levy calculation
In 2020, we began a review of the off-site levy methodologies and inputs. Building on the 2016 Off-Site Levy Principles, with updates for our current context, we worked with partners to develop Principles for a new Off-Site Levy.
Financial models
- Emergency Response Levy Rate Model 2024 Off-site Levies Bylaw
- Library Levy Rate Model 2024 Off-site Levies Bylaw
- Police Levy Rate Model 2024 Off-site Levies Bylaw
- Recreation Levy Rate Model 2024 Off-site Levies Bylaw
- Stormwater Levy Rate Model 2024 Off-site Levies Bylaw
- Transit Bus Levy Rate Model 2024 Off-site Levies Bylaw
- Transportation Levy Rate Model 2024 Off-site Levies Bylaw
- Treatment Levy Rate Model 2024 Off-site Levies Bylaw
- Water Linear Infrastructure Levy Rate Model 2024 Off-site Levies Bylaw
- 2024 OSL Benefit Allocation - Water
Engagement documents
| Established Area Linear Levy | Water | Transportation | Community Services | |
|---|---|---|---|---|
| September 2023 |
Session 9 working group feedback
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| August 2023 | ||||
| July 2023 |
Session 12 working group feedback |
Session 6 working group feedback |
Session 8 working group feedback |
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| June 2023 | ||||
| May 2023 | ||||
| November 2022 | ||||
| October 2022 | ||||
| September 2022 | ||||
| July 2022 | ||||
| March 2022 | ||||
| February 2022 |
Session 5 working group feedback, Draft map - Storm Water Capital Projects, |
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| December 2021 |
Draft - Linear water and wastewater rate serviced land model |
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| November 2021 |
Session 2 working group feedback
Session 3 working group feedback, Draft - Master linear upgrades, Draft - Master sheet - linear extensions with projections, Draft - Net new water and wastewater extension upgrades
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| September 2021 |
Other documents
Off-site Levies Bylaw review definitions
November 2023 – Development agreement and off-site levy forecast
November 2022 – Development agreement and off-site levy forecast
January 2021 – Calgary Next 20: Population, employment and housing projections
August 2021 – Industry meeting presentation – New strategic approach
September 2021 – Industry meeting presentation – Leviable land considerations
June 2022 – Industry meeting presentation, participant feedback
Levy rates
Rates are applied when development agreements or development permits (DP) are signed or approved. Rates are increased on January 1 each year.
Centre City Levy
The Centre City Levy supports growth, quality of life and resiliency in the Centre City Plan Area. The levy consists of two components:
- The utility portion through the Centre City Levy Bylaw (Bylaw 38M2009).
- The voluntary community services portion under Council resolution (as per report LPT2010-03).
On Feb. 8, 2010, through report LPT2010-03 the Centre City Levy rates were adjusted to the current rates.
Levy funds may be used towards the following:
- All or part of the capital costs of the construction, upgrading and replacement of water and sanitary sewer mains required for or impacted by a proposed subdivision or development in the Centre City Plan Area.
- Community or recreation infrastructure (Transit, Fire, Police, recreational facilities, and library facilities).
- Active transportation infrastructure (pedestrian overpasses and underpasses, bikeways, and sidewalks).
- Upgrading local parks, regional pathways, and regional parks.
- The 13 Avenue Greenway.
Paying off-site levies
Developers pay off-site levies in two areas, the Greenfield Area (newly developing communities) and Established Area (existing communities). To see the Established Area boundaries, please see Map 1: 2016 Map of Established Area and Greenfield Area (by Watershed) within the Off-site Levy Annual Report 2020.
Within the Greenfield Area, levies are typically administered through a Development Agreement , as a condition of Subdivision approval. These levies are paid over the course of 3 years, with the first payment due one year after the execution of the Development Agreement. The portion of levies paid is made as follows:
- 1st payment = 30% of total levies owing
- 2nd payment = 30% of total levies owing
- 3rd payment = 40% of total levies owing
Within the Established Area, levies can be paid in two ways:
- Prior to the release of a development permit (DP).
- Prior to the release of a development completion permit (DCP). This option requires the landowner to enter into an off-site levies agreement prior to release of the DP.
An Off-site Levies Payment Form is provided after the DP is approved and needs to be completed and submitted with the applicable levy payment. It is generally preferred that off-site levies agreements are reserved for projects with large off-site levies balances owing, due to the additional time required to execute them.
Learn more about levies
Through the Municipal Government Act (MGA), The City can set an Off-site Levies Bylaw.
The Off-site Levies Bylaw was approved by City Council on January 16th, 2024. The City conducted thorough partner consultation with members of the land development and home building industry to ensure a transparent and fair process in developing the new bylaw.