Overview
Properties belonging to the Government of Alberta are exempt from municipal taxation. To account for this, municipalities are paid a grant in place of taxes (GIPOT) on eligible properties within their boundaries. This is a discretionary grant program and not a tax payment.
This payment acknowledges that the province benefits from municipal services provided to these properties, such as roadwork, snow clearing, transit, and emergency services.
Funding
The 2025-26 budget for the Grants in Place of Taxes program is $55.3 million. Budget 2025 restores GIPOT funding over 2 years.
All eligible GIPOT application amounts will be paid at 75% in 2025-26, with a small number of priority applications continuing to be fully funded. In 2026-27 all eligible GIPOT application amounts will be paid at 100%.
Contact
Connect with the GIPOT program:
Phone: 780-422-7125
Toll free: 310-0000 before the phone number (in Alberta)
Email: gipot@gov.ab.ca
Address:
Grants and Education Property Tax Branch
Alberta Municipal Affairs
15th Floor, Commerce Place
10155 102 Street
Edmonton, Alberta T5J 4L4