NAIOP Calgary constantly advocates for non-residential property tax reform and aligning City revenues with One Calgary (the budget). In 2019 Council approved a tax shift resulting in the re-distribution of municipal taxes for non-residential properties to 48 percent vs 52 percent for residential. NAIOP Calgary continues to advocate for further re-distribution to help our members paying non-residential taxes. The attached paper from The School of Public Policy at the University of Calgary, entitled THE IMPACT OF PROPERTY TAXATION ON BUSINESS INVESTMENT IN ALBERTA is well worth the read for all members.