The Alberta Court of Appeal has rejected an appeal challenging Canmore’s “livability tax,” a measure targeting homeowners who leave properties empty for more than half the year. The tax aims to promote full-time occupancy in the mountain town, where housing costs have surged and nearly a quarter of homes are owned by part-time residents.
Under the program, part-time homeowners face annual levies exceeding $6,300, while full-time residents pay around $2,100 in property taxes. To avoid the fee, a home must be occupied by owners or renters for at least six months, including two continuous months.
The move follows similar measures in Toronto and British Columbia. With median home values surpassing $1 million in 2024, the tax is seen as critical to restoring community stability amid rising vacancy rates.
![Click to play video: 'Canmore housing crisis leads to debate over employees living in industrial areas.']
1:51 Canmore housing crisis leads to debate over employees living in industrial areas.
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1:55 Frustration persists over two contentious Canmore developments.