Social and Affordable Housing Accommodation Exemption Regulation (Alta. Reg. 12/2022)

Alta. Reg. 12/2022

Alberta — Regulations

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(Consolidated up to 158/2025) ALBERTA REGULATION 12/2022 Municipal Government Act SOCIAL AND AFFORDABLE HOUSING ACCOMMODATION EXEMPTION REGULATION Table of Contents 1

Definitions 2 Application 3 Tax exemption — Alberta Soc ial Housing Corporation 4 Tax exemption — former Alberta Social Housing Corporation property 5 Non-application of Community Organization Property Tax Exemption Regulation 6 Repeal 7 Coming into force

Definitions 1 In this Regulation, (a) “affordable hou sing accommodation” means affordable housing accommodation as defined in the Alberta Housing Act; (b) “affordable housing provider” means affordable housing provider as defined in the Alberta Housing Act; (c) “management body” means management body as defined in the Alberta Housing Act; (d) “social housing accommodation” means social housing accommodation as defined in the Social Housing Accommodation Regulation (AR 244/94). Application 2 This Regulation applies to taxation in 2022 and later years.

Tax exemption — Alberta Social Housing Corporation 3 Property that is owned by the Alberta Social Housing Corporation is exempt from taxation under

section 361(

b) of the Act to the extent of 100% of its assessment.

Section 4 AR 12/2022 SOCIAL AND AFFORDABLE HOUSING ACCOMMODATION EXEMPTION REGULATION 2 Tax exemption — former Alberta Social Housing Corporation property 4(1) A property or unit in a property purchased from the Alberta Social Housing Corporation by an affordable housing provider or management body is exempt from taxation under

section 361(

b) of the Act to the extent of 100% of its assessment (

a) during any period of time that the Minister of Assisted Living and Social Services considers is reasonably required by the affordable housing provider or management body or any other affordable housing provider or management body to renovate or repair the property or unit for use as an affordable housing accommodation or social housing accommodation, (

b) while the affordable housing provider or management body or any other affordable housing provider or management body uses the property or unit to provide affordable housing accommodation or social housing accommodation, and (

c) during any period of time that the Minister of Assisted Living and Social Services considers reasonable where the affordable housing provider or management body or any other affordable housing provider or management body intends to use the property or unit to provide affordable housing accommodation or social housing accommodation but the property or unit is vacant. (2) Subsection (1) does not apply during any period of time that occurs after an affordable housing provider or management body uses the property or unit in circumstances other than those referred to in subsection (1)(

a) to (c). AR 12/2022 s4;216/2022;158/2025 Non-application of Community Organization Property Tax Exemption Regulation 5 The Community Organization Property Tax Exemption Regulation (AR 281/98) does not apply to an exemption from taxation described in

section 3 or 4. Repeal 6 The Alberta Social Housing Corporation Exemption Regulation (AR 258/2017) is repealed. Coming into force 7 This Regulation comes into force on the coming into force of the Alberta Housing Amendment Act, 2021.

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Document details

Collection	Alberta — Regulations
Citation	Alta. Reg. 12/2022
Type	regulation
Volume / chapter	2022 012
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	597a32bbe3e1fe52f34897077cc07d5fc75f5798

Source file is stored in the law ingest library (pdf).