Confirm access and representation
Identify the assessed person, roll number, myTax access and any current agent authorization. Do not assume a brokerage mandate authorizes assessment representation.
Calgary Commercial Owners / 2027 Roll
Prepare the evidence
before Pre-Roll.
A dated control record for Calgary non-residential and multi-residential owners—what the City has announced, what remains unpublished and what can be reconciled now.
2027preliminary assessment consultation
Current status
Preparation is open. Pre-Roll is not.
The City states that Pre-Roll 2027 will begin in October 2026. It has not published an exact opening date or consultation deadline on the cited Pre-Roll page as of August 27, 2026.
No exact opening date, closing date or response deadline is inferred from the word “October.” The City's current Pre-Roll page and any property-specific communication control.
Control the City request
The City sends ARFIs throughout the year. Use the specified response route and deadline. Calgary warns that failing to respond can put the next year's challenge right at risk under MGA section 295(4).
Reconcile facts to source
Compare the City category, areas, space types, tenancy, condition, construction and land record with leases, plans, measurements, photographs and operating evidence.
Request the model record
The City describes Assessment Explanation Supplements for the subject and up to five comparable properties, plus specified additional information. Follow the current AIR and myTax instructions and applicable fees.
02 / Property-group matrix
Seven models.
Seven evidence files.
Sales comparison for typical industrial property; cost or underlying land value can apply in defined circumstances.
Industrial
Owner package: Assessable and finished areas · Site coverage and outbuildings · Tenancy and construction year · Condition, land use and functional evidence
Reconciliation question: Does the City category and physical record match the actual warehouse, condominium, outdoor-storage, self-storage or purpose-built asset?
Income for typical office; sales comparison or cost for identified office categories and development states.
Office
Owner package: Office category and space mix · Net rentable area and floor plates · Rent roll, vacancy and expenses · Parking, amenities, condition and construction status
Reconciliation question: Are typical City income inputs being compared with the correct downtown, Beltline, suburban, small-office, professional-centre or other office record?
Income for typical retail; sales, cost or underlying land value for defined situations.
Retail
Owner package: Retail district and subproperty type · Space-type areas and exposure · Executed leases, recoveries and vacancy · Operating costs, condition and land contribution
Reconciliation question: Does the record preserve the correct retail format, district and space type rather than averaging unlike premises?
Gross income multiplier applied to typical market rent and vacancy for qualifying four-plus-unit property on one title.
Multi-residential
Owner package: Legal title and structure type · Unit and suite schedule · Actual rent roll and occupancy · Quality, mixed-use space and location record
Reconciliation question: Do the City structure, suite, quality, occupancy and mixed-use facts reconcile to the owner-controlled building and tenancy record?
Sales comparison using location, parcel size, land use and property-specific influences.
Vacant non-residential land
Owner package: Legal parcel and verified area · Current land-use designation · Access and servicing · Environment, topography and other influences
Reconciliation question: Are the parcel facts and City influences correct without treating proposed entitlement or a concept plan as an existing right?
Property-specific income analysis using a three-year 50/30/20 performance weighting and a stated business-interest adjustment.
Hotels and motels
Owner package: Three complete operating years · Accommodation subtype and location · Revenue and normalized expense bridge · Real estate, business, FF&E and space allocations
Reconciliation question: Can each operating and non-real-estate component be traced before net income is attributed to the real property?
Cost is typically used for recreational and institutional property, with sales comparison supporting land rates.
Specialized property
Owner package: Exact use and ownership interest · Building inventory and construction · Condition, depreciation and obsolescence · Land, restrictions and exemption context
Reconciliation question: Does the improvement inventory reflect what existed on the condition date, and are depreciation and functional constraints documented?
03 / Preserve the boundary
Consultation is not
a universal remedy.
Pre-Roll is not a complaint
A preliminary discussion does not replace the later notice, customer-review period, complaint form, fee or deadline. If a 2027 notice is disputed, use the exact instructions and obtain qualified assessment or legal advice where needed.
Review the complaint framework →Assessment is not asking price
The municipal record allocates property tax using legislated dates and mass appraisal. A current brokerage decision uses present property evidence, live market alternatives, transaction terms and the owner's objective.
Calgary valuation boundaries →Disclosure needs an audit trail
Preserve original leases, operating records, plans, photographs and correspondence. Record when each fact applied and why it is relevant to the City model instead of sending an unstructured document collection.
Build the evidence file →Who, how and why
A current status page.
Not a guessed calendar.
Who: Commercially Research & Editorial, with commercial review by Slav Loban.
How: Status is transcribed from Calgary's current Pre-Roll page. Evidence steps are mapped to the City's current property-type methodology, ARFI and assessment-information instructions. No unpublished 2027 date or assessment result is inferred.
Why: To help owners control facts before preliminary review while preserving the boundary between assessment work and a separate sale or leasing strategy.
Corrections: Email hello@commercially.ca with the City source and observed update.
Separate commercial decision
Assessment file ready.
What is the property plan?
Share the Calgary property, City group, occupancy, owner objective and timing. Commercially can discuss a confidential brokerage market review for a possible sale or leasing strategy. It does not act as an assessment complaint agent through this form.