Social and Affordable Housing Accommodation Exemption Regulation

(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 Social 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 housing 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. 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 .