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Property Tax Assessment Review Process

City of Calgary Property Tax Assessment Review Process

City of Calgary Tax assessment Review 2IMPORTANT: City of Calgary 2016 Annual Assessment Notices are mailed to all registered property and business owners on January 05, 2016. A Customer Review Period is then held for 60 days following this mailing date, where you can arrange to speak with an assessor regarding any disagreements you may have with your assessed value. To learn more about the Customer Review Period, click here.

If you still disagree with your assessed value, you may file a formal complaint with the ARB. The deadline for filing a complaint on your 2016 annual assessment is March 07, 2016. A formal complaint must be filed prior to the deadline in order for the Board to review your case, even if you are waiting to hear back from your assessor.

To file a complaint online, you can visit the ARB ePortal.
ePortal can also be used to search for past ARB decisions and upcoming hearings. To learn more about ePortal, click here

The Calgary ARB complaint process is also outlined below in an interactive infographic:



Step 1 Details

What is ePortal?

In 2014 the Calgary Assessment Review Board (ARB) launched ePortal  a public online filing system where users can file complaints on their property or business assessment.

It’s designed to assist users to manage and view the up-to-date status of their assessment complaints, access hearing information, submit evidence disclosures, request postponements, submit withdrawals and access the ARB decisions library 24 hours a day, seven days a week.

The deadline for filing a complaint with the ARB is indicated on the front of your Assessment Notice.

What are the benefits of ePortal?

  • Complaints can be filed more quickly using ePortal for any type of Assessment Notice, including:
    • annual,
    • amended,
    • supplementary, and;
    • amended supplementary notices.
  • Complainants can pay online using a variety of payment options that are not available for paper based complaints, including:
    • debit, or;
    • credit card, including Visa, MasterCard, and American Express.
  • ePortal improves efficiencies, you can:
    • Start a complaint and only submit when you are ready.
    • Add additional documentation (i.e. reasons for complaint, agent authorization forms).
    • Receive email notifications that your complaint has been filed.
    • Manage your files online and see the status of your complaint.
    • Receive email confirmations from disclosures submitted.
    • Access your board decision online.

Where can I learn more about ePortal?

For more information, filing process documents and how-to videos, visit the ePortal for Citizens or ePortal for Tax Agents page.

City of Calgary Tax assessment Review 1

Step 2 Details

Disclosure of Evidence Sequence of Events

Prior to the hearing date, both the Complainant (the persons that filed the complaint) and the Respondent (the City assessor) must submit to the Assessment Review Board (ARB) all evidence and information they wish to use to support their position. Legislated deadlines determine when this evidence must be disclosed, and any information received after these deadlines may be deemed inadmissible by the board and ignored. The sequence of disclosure events is as follows:

Complainant Disclosure > Respondent Disclosure > Complainant Rebuttal

The exact dates for disclosure are determined by the fact of whether the complaint is to be heard by a Local Assessment Review Board (LARB) or a Composite Assessment Review Board (CARB).


Disclosure of Evidence for an Assessment Complaint

Prior to the disclosure due date, all your evidence must be submitted in its entirety to the Assessment Review Board administration and to the City assessor at the Assessment business unit. The City assessor will respond by delivering their evidence to you. This helps the hearing to proceed fairly and without unnecessary delays. By sharing information, both you and the assessor will have a better understanding of how to present your case to the board. It is also another opportunity for you and the assessor to resolve the issue before the hearing.

Disclosure of evidence can be submitted to the ARB through ePortal, in person, or email, by the specified disclosure date found on your Notice of Hearing.

Failure to comply with the rules governing disclosure due dates may result in your complaint being dismissed.


Submitting your Disclosure of Evidence

You must submit your evidence to both the Assessment Review Board and to the Assessment business unit in one of the following ways:

Assessment Review Board

Online: ePortal

Email: info@CalgaryARB.ca

P.O. Box 2100, Station M, #222
Calgary, AB T2P 2M5

In-person Delivery:
4th floor, 1212 – 31 Ave., N.E.
Deerfoot Junction 3 Building (DJ3 Bldg.)
Calgary, AB

Fax: 403-277-8421

The City of Calgary Assessment Business Unit

Online: Assessment Search

Email: asmt.tribunal@calgary.ca

P.O. Box 2100, Station M, #8002
Calgary, AB T2P 2M5

In-person Delivery: 
2924 – 11 Street N.E.
Ad Valorem Place
Calgary, AB

Fax: 403-268-3294


Electronic Disclosure: Parties may disclose to the ARB one electronic copy of their evidence through ePortal online, or by email, no later than the disclosure deadline indicated on the front of the Notice of Hearing. ARB administration will provide three black and white paper copies to the board for the hearing.

Paper Disclosure: Parties may disclose four hard copies of their evidence to the ARB no later than 4:30 p.m. on the disclosure deadline indicated on the Notice of Hearing. ARB administration will provide three hard copies to the board for the hearing, and will keep the remaining one hard copy on file for ARB records.


LARB and CARB Differences

All complaints submitted to the ARB will be heard by panel of board members, either a CARB or a LARB, as indicated on your Notice of Hearing document.

The CARB boards have at least two members appointed by the municipality and one member is appointed by the Minister of Municipal Affairs. This board hears complaints about residential property with four or more dwelling units and non-residential property. The LARB board members are appointed by the municipality to hear assessment complaints about farmland, residential property with up to three dwelling units, and business assessment complaints.

There are different disclosure deadlines depending on if your complaint is to be heard by a CARB or a LARB.

For a complaint about an assessment to be heard by a LARB: For a complaint about an assessment to be heard by a CARB:
Complainant must provide full disclosure at least
21 days before the scheduled hearing date.
Complainant must provide full disclosure at least
42 days before the scheduled hearing date.
Respondent must provide full disclosure at least
7 days before the scheduled hearing date.
Respondent must provide full disclosure at least
14 days before the scheduled hearing date.
Complainant must provide rebuttal at least
3 days before the scheduled hearing date.
Complainant must provide rebuttal at least
7 days before the scheduled hearing date.


Calculator and houseStep 3 Details

On the Hearing Date

The amount of time required for each hearing will vary, so you will not be assigned a specific time for your hearing. Your Notice of Hearing will indicate the starting time of either a morning or afternoon session; please plan to arrive before the time shown on your Notice of Hearing.

When you arrive in the building, check in at the reception counter on the fourth floor. You will be directed to the boardroom in which your hearing will take place.

If you are late, please note you will be asked to sit in the lobby area so as not to interrupt a hearing in session.

The hearings are open to the public. For a schedule, please Contact Us

At the Hearing

Before the first complaint is heard the presiding officer will typically announce the procedure to be followed.

  1. When your complaint is called, you will be invited to take a seat at the complainant’s table facing the board.
  2. You will be asked to present your case first and the presiding officer will indicate when it’s your turn to speak.
  3. You may then present your evidence. Be as specific as possible. Ask your questions or make your comments to the presiding officer, not to other parties or the other board members.
  4. Then the City assessor may question you and present information in defense of the assessment. You will also have a chance to ask questions of the City assessor.
  5. When all the evidence has been presented, you and the City assessor may present final arguments to the board and summarize your positions.
  6. The board may ask questions at any time.

The board will consider the evidence you submitted in advance along with the evidence provided by the Assessment business unit and then decide if your current year assessment is fair and equitable compared to other similar properties or similar business premises in your neighbourhood/community.

The board cannot make decisions concerning your rate of taxation, nor can it help you obtain City services.


We urge you to attend your hearing as your complaint is stronger if you are present and available to answer any questions the board may have. However, if you do not attend the hearing, it will still take place. The information you have submitted to the board (i.e. written submission/evidence) will be read on your behalf.

If this information is not specific and detailed, the complaint may be dismissed. Therefore, it is important to make sure your written submission clearly and fully describes your reasons for disputing the assessment. If clear details are provided, the board will then hear the City assessor’s presentation and make its decision based on all the information available.


Calgary towerStep 4 Details


In most cases, you will receive email notifications available on your ePortal account of the board’s decision within six weeks of the hearing date. Alternatively, you may receive written notification of the board’s decision within six weeks of the hearing date if you filed in person or via mail.


Disagreement with the Board’s Decision

Both you and The City have the right to appeal a decision of the Assessment Review Board (ARB) to the Court of Queen’s Bench. An application for leave to appeal must be filed with the Court of Queen’s Bench within 30 days of receiving the decision of the ARB. Notice of the application for leave to appeal must be given to the ARB and any other person the judge directs. A fee may be required.

The Court of Queen’s Bench can be contacted by calling 403-297-7538. It is located at Calgary Courts Centre, 601 – 5th Street S.W., Calgary, AB T2P 5P7.

Or visit: http://www.albertacourts.ab.ca/


Audio Recordings and Transcripts

Audio recordings of hearings can be requested from ARB for a fee. A recording request form can be found on the Forms and Tools page.

The ARB no longer facilitates the creation of written transcripts of hearings. If you would like a written transcript of a hearing, you must get an audio recording from the ARB and then provide it to a professional company who creates transcripts. Fees will apply.

Professional transcription companies in Calgary:

Tezz Recording and Transcription Services
Phone 403-614-7265

SecureScribe Transcription Services
Phone: 403-470-0042

Lexis Reporting Group
Phone: 403-243-2387

Digi-Tran Inc.
Phone: 403-509-0210

All Tapes Transcribed
Phone: 403-279-3618



Assessment Review Board (ARB)

Tax Assistance Links


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