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Canmore's Empty-Home Tax Legally Upheld, Set to Begin in 2026

The Court of King's Bench affirms the town's authority to impose a levy on vacant properties, aiming to address affordability and fund housing initiatives.

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Canmore, with its views of the mountains, has some of the most expensive property values in Canada.
A housing development near the Three Sisters mountains on the eastern edge of Canmore, Alta., is shown on July 2, 2017.

Overview

  • Canmore's 'livability tax' will charge part-time homeowners over $6,300 annually, compared to $2,100 for full-time residents.
  • The levy targets properties occupied for less than 183 days per year, with proceeds earmarked for affordable housing projects.
  • A court ruling delayed the tax's implementation to 2026 but confirmed the town's legal authority to impose it.
  • Approximately 25% of Canmore homes are owned by part-time residents, contributing to affordability challenges and 'ghosted' neighborhoods.
  • Opposition groups argue the tax is unfair and demand greater accountability for how revenue will be spent.