Canmore Livability Tax: Who Pays, How Much, How to Declare

The Canmore Livability Tax is now real money. The 2026 tax notices mailed in June were the first to charge it, Council set the rate on May 26, and the Town expects about $4.4 million from it this year. If you are buying in Canmore, here is the short version of who pays, what it costs and what to do about it, the long version, with worked examples and title-structure questions, is in our Livability Tax guide.

What is the Livability Tax and why does Canmore have it?

It is a higher residential property tax rate on homes that do not house a primary resident. The Town’s reasoning is blunt: 25% of Canmore homes are not occupied by a permanent resident while the rental vacancy rate sits at 0.9%, and the median assessed single-detached home is now over $1.48 million with condos around $800,000 (Town of Canmore, Housing Action). Bow Valley Regional Housing estimates Canmore needs 3,400 new affordable or below-market homes by 2041.

The program survived challenges at the Court of King’s Bench and the Court of Appeal of Alberta, became the main issue in the fall 2025 municipal election, and then was narrowed by the province in April 2026. All 2026 revenue is earmarked for housing, including $2.4 million for the Stoneworks Creek flood mitigation that opens up Canmore Community Housing land in the Palliser area (Rocky Mountain Outlook).

Who pays the Livability Tax in 2026?

You pay it if all three of the following are true:

1. Nobody, owner or tenant, lives in the dwelling as their primary residence for at least 183 cumulative days in the calendar year, including 60 consecutive days.
2. No individual owner on title is an Alberta resident (the Bill 28 exemption). 3, none of the listed exemptions applies: the property was sold at arm’s length and immediately occupied, was newly built and could not be occupied, was under permitted renovation, the owner died within two years or is in hospital or long-term care, an order prohibited occupancy, or a catastrophe made it uninhabitable.

Apartment buildings on a single tax roll, employee housing and individually titled parking stalls and storage units are placed in the primary subclass without a declaration. Tourist homes are in their own tax subclass and cannot qualify as a primary residence for this program.

How much does the Livability Tax cost?

The extra is the difference between the two 2026 residential rates: 0.00833462 minus 0.00456554, or 0.00376908 of assessed value, about 0.38%, which is where the "roughly 0.4%" figure comes from.

Assessed at $761,000 (median condo)

≈ $2,870 / yr extra

Town’s 2025-rate example: $3,044

Assessed at $1,043,000 (median home)

≈ $3,930 / yr extra

Town’s 2025-rate example: $4,172

Assessed at $1,500,000

≈ $5,650 / yr extra

total bill ≈ $12,500 vs ≈ $6,850 primary

The province set no cap on what municipalities may charge non-Albertans, and Mayor Sean Krausert has pointed out that 0.4% is far below the 1% to 5% charged in other jurisdictions (CBC). Expect the rate to be revisited each May. The property tax calculator shows the add-on for any assessed value.

How do I declare, and when?

1. 1Watch for the fall letterEligible residential owners receive a letter with their tax roll number and an access code. New owners who bought mid-year should email housingaction@canmore.ca for a code.
2. 2Declare online by 11:59 p.m. December 31State whether the property was a primary residence, who lived there and for how long, or which exemption applies. It does not roll over, file every year.
3. 3Keep evidenceDeclarations can be audited for up to three years. Leases, utility bills and ID addresses are what the Town asks for. False declarations carry fines of up to $10,000 plus the tax and penalties.
4. 4Check the June tax noticeConfirm the subclass matches your declaration. If you are an Alberta resident and were assessed at the higher rate, contact housingaction@canmore.ca.

What this means if you’re buying

If you live in Alberta, the Livability Tax does not apply to you, and do Albertans pay Canmore vacancy tax sets out how the provincial exemption works, but the declaration still does apply; put December 31 in your calendar for the year you buy. If you live outside Alberta and want a weekend or holiday home, budget an extra 0.38% of assessed value every year and price it into your offer, on a $1.2M home that is roughly $4,500 on top of the $5,480 base bill. If you are buying as an investment, a full-time tenant removes the tax entirely; nightly rental does not. The out-of-town buyer guide covers the rest of the remote-purchase checklist.