Municipal Government Act s. 362

(1) The following are exempt from taxation under this
Division:
(a) any interest held by the Crown in right of Alberta or Canada
in property other than property that is held by a Provincial
corporation as defined in the Financial Administration Act;
(b) property held by a municipality, except the following:
(i) property from which the m unicipality earns revenue and
which is not operated as a public benefit;
(ii) property that is operated as a public benefit but that has
annual revenue that exceeds the annual operating costs;
(iii) an electric power system;
(iv) a telecommunications system;
(v) a natural gas or propane system located in a hamlet,
village, summer village, town or city or in a school
division that is authorized under the Education Act to
impose taxes and has a population in excess of 500
people;
(c) property, other than a student dormitory, used in connection
with school purposes and held by
(i) the board of trustees of a school division,
(i.1) the Francophone regional authority of a Francophone
education region established under the Education Act,
(i.2) the operator of a charter school established under the

Education Act, or
RSA 2000

(ii) the person responsible for the operation of an
independent school registered under the Education Act;
(d) property, other than a student dormitory, used in connection
with educational purposes and held by any of the following:
(i) the board of governors of a university, polytechnic
institution or comprehensive community college under
the Post-secondary Learning Act;
(ii) the governing body of an educational institution
affiliated with a university under the Post-secondary
Learning Act;
(iii) a students association or graduate students association of
a university under the Post-secondary Learning Act;
(iv) a students association of a polytechnic institution or
comprehensive community college under the
Post-secondary Learning Act;
(v) the board of governors of the Banff Centre under the
Post-secondary Learning Act;
(e) property, other than a student dormitory, used in connection
with hospital purposes and held by a hospital operator that
receives financial assistance from the Crown;
(f) property held by a regional services commission;
(g) repealed by RSA 2000;
(g.1) property used in connection with the purposes of a
provincial health agency, regional health authority or
provincial health corporation and held by a provincial health
agency, regional health authority or provincial health
corporation under the Provincial Health Agencies Act that
receives financial assistance from the Crown under any Act;
(h) property
(i) used in connection with the purposes of a continuing
care home in respect of which a type A continuing care
home licence has been issued under the Continuing Care
Act, and
(ii) held by the owner or unde r a lease from the owner of a
continuing care home referred to in subclause (i);
(i) repealed 1998 c24 s29;

RSA 2000
Section 362 MUNICIPAL GOVERNMENT ACT Chapter M-26
258
(j) property used in connection with library purposes and held
by a library board established under the Libraries Act;
(k) property held by a religious body and used chiefly for divine
service, public worship or religious education and any
parcel of land that is held by the religious body and used
only as a parking area in connection with those purposes;
(l) property consisting of any of the following:
(i) a parcel of land, to a maxi mum of 10 hectares, that is
used as a cemetery as defined in the Cemeteries Act;
(ii) any additional land that has been conveyed by the owner
of the cemetery to individuals to be used as burial sites;
(iii) any improvement on land d escribed in subclause (i) or
(ii) that is used for burial purposes;
(m) property held by
(i) a foundation constituted under the Senior Citizens
Housing Act, RSA 1980 cS-13, before July 1, 1994, or
(ii) a management body established under the Alberta
Housing Act,
and used to provide se nior citizens with lodge
accommodation as defined in the Alberta Housing Act;
(n) property that is
(i) owned by a municipality and held by a non-profit
organization in an official capacity on behalf of the
municipality,
(ii) held by a non-profit organization and used solely for
community games, sports, athletics or recreation for the
benefit of the general public,
(iii) used for a charitable or b enevolent purpose that is for the
benefit of the general public, and owned by
(A) the Crown in right of Alberta or Canada, a
municipality or any other body that is exempt from
taxation under this Division and held by a non-profit
organization, or
(B) by a non-profit organization,

RSA 2000

(iv) held by a non-profit organization and used to provide
senior citizens with lodge accommodation as defined in
the Alberta Housing Act, or
(v) held by and used in connection with a society as defined
in the Agricultural Societies Act or with a community
association as defined in the regulations,
and that meets the qualifications and conditions in the
regulations and any other property that is described and that
meets the qualifications and conditions in the regulations;
(o) property
(i) owned by a municipality and used solely for the
operation of an airport by the municipality, or
(ii) held under a lease, licen ce or permit from a municipality
and used solely for the operation of an airport by the
lessee, licensee or permittee;
(p) a municipal seed cleaning plant constructed under an
agreement authorized by section 7 of the Agricultural
Service Board Act, to the extent of 2/3 of the assessment
prepared under Part 9 for the plant, but not including the
land attributable to the plant.
(2) Except for properties described in subsection (1)(n)(i), (ii) or
(iv), a council may by bylaw make any property that is exempt
from taxation under subsection (1)(n) subject to taxation under this
Division to any extent the council considers appropriate.
(3) A council proposing to pass a bylaw under subsection (2) must
notify, in writing, any person or group that will be affected of the
proposed bylaw.
(4) A bylaw under subsection (2) has no effect until one year after
it is passed.
RSA 2000 cM-26 s362;2003 cP-19.5 s142;2012 cE-0.3 s279;2017 c13 s1(35);
2018 c19 s71;2022 cC-26.7 s74.1;2024 c10 s31;2025 c6 s38;2025 c10 s39

CPA Condominium Property Act

362 Exemptions for Government, churches and other bodies