What is the Grant in Place of Taxes?
Alberta Municipalities (ABmunis) has long advocated for fair and predictable funding to ensure municipalities can continue delivering essential services. A key focus of this advocacy is the Grant in Place of Taxes (GIPOT) program.
Because the Government of Alberta is exempt from paying municipal property taxes on provincially owned land and buildings, municipalities still bear the cost of providing local services to those properties. To help compensate for that cost, the Government of Alberta provides a Grant in Place of Taxes (GIPOT) to municipal governments, but only for certain types of properties.
To help members understand what properties are eligible for GIPOT funding, we have created this information sheet.
Status of GIPOT
As a result of advocacy by ABmunis and many member municipalities, the Government of Alberta committed to fully fund the GIPOT program in the 2026-27 year, increasing from $38 million in 2024-25 to a forecasted $76 million this year. To learn about the context and history of GIPOT funding, you can read more in this 2024 resolution that was adopted by our members.
