The assessment cycle, 2015 to 2026.

672 of the 822 sites in the record. A site qualifies only when its accounts carry a usable value in both 2015 and 2026, and those accounts make up at least 95% of the site’s current assessed value. Re-numbered, split and partially assessed accounts are excluded rather than charted, because the City re-uses roll numbers across restructurings and a raw comparison of them would be meaningless.

No. These are The City of Calgary’s assessed values for taxation, published by roll year. Alberta does not publish transaction prices, so nothing here is a sale price, an asking price, a rent or an appraisal, and a change in assessment is not a realised gain or loss.

Because size is concentrated. Between 2005 and 2026 the median qualifying site changed by +49.1%, while the total across those 502 sites moved from $5.99B to $5.38B. Many small suburban parcels rose; a small number of very large downtown ones fell far enough to outweigh them in the total.

It does not. The City values office buildings for taxation with a typical rent and a typical vacancy allowance for each zone and quality class, and applies them to every building in the class regardless of its actual occupancy. A lower assessment can reflect a higher assumed vacancy for the whole class, but it says nothing about whether this building is empty. The record holds no per-building vacancy, availability, rent or occupancy data, so no such inference is drawn here.