About the Assessment Review Board
The Assessment Review Board Administration of the Quasi-Judicial Boards Division of the City Clerk's Office processes complaints filed to the Assessment Review Board from taxpayers who disagree with local improvements or the assessed values of property and business accorded by the City of Calgary Assessment Business Unit.
The Assessment Review Board hears the formal complaints to maintain assessment equity throughout the city. It's an impartial board appointed by City Council as set out in the Municipal Government Act. The members are not employees of Assessment or the City of Calgary but are taxpayers, like you, and are administered by the City Clerk's Office (not Assessment Business Unit). They have a wide range of experience in property valuation, real estate, law, contamination, construction, property management and other fields.
At your hearing, the Board will consider the evidence you submitted in advance along with the evidence provided by Assessment 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.
Assessment Review Board Hearing Levels
In 2010, the Municipal Government Act (MGA) was amended and Regulation 238/2000 was replaced by Regulation 310/09 (Matters Relating to Assessment Complaint Regulation – MRAC). The result was the establishment of a Local Assessment Review Board (LARB) to hear complaints on residential and business assessments and a Composite Assessment Review Board (CARB) to hear non-residential complaints (industrial, commercial and multi-family).
Local Assessment Review Board (LARB) – Members of this board are appointed by the municipality to hear assessment complaints about farmland, residential property with up to three dwelling units and business tax complaints.
Composite Assessment Review Board (CARB) – Two members of this board are 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.
Legislation Governing the Assessment Review Board
Disclaimer: Do not rely on the Assessment Review Board website alone for your information. Be sure to consult the governing legislation directly.
The legislation governing the Assessment Review Board is contained in the revised Part 11 of the Municipal Government Act and new Alberta Regulation 310/2009 – Matters Relating to Assessment Complaints Regulation, which legislates some of the procedures that complainants must adhere to after a complaint has been filed.
Failure to comply with the legislation and related City bylaws may result in your complaint being invalid.
Copies of the above noted publications are available from:
For more information about Filing a Complaint and the Assessment Review Board, view these pages:
