Prior to the hearing, all evidence must be submitted to the Board Administration and exchanged, in its entirety, by both the complainant and the City assessor. 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 in person, by email or fax, by the specified disclosure date found on your Notice of Hearing.
The City Assessment Department will send you a copy of the evidence they will be presenting at least seven days prior to a LARB hearing and at least 14 days prior to a CARB hearing.
Complaints subject to Matters Relating to Assessment Complaints Regulation (AR310/09) AR310/09 legislates some of the procedures complainants must adhere to after a complaint has been filed. The Regulation applies to all assessment complaints. The Notice of Hearing will be mailed to you prior to your disclosure due date.
If a complaint is to be heard by a three-member Local Assessment Review Board (LARB): (a) the complainant must, at least 21 days before the hearing date,
- submit all documentary evidence, a summary of the testimonial evidence, including any signed witness reports (requiring a list of any persons wishing to speak at the hearing), and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing
- and provide an estimate of the amount of time necessary to present the complainant's evidence;
(b) the respondent must, at least 7 days before the hearing date, - disclose to the complainant and the local assessment review board the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing,
- and provide an estimate of the amount of time necessary to present the respondent's evidence;
(c) the complainant must, at least 3 days before the hearing date,
- submit the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, (requiring a list of any persons wishing to speak at the hearing) and any written argument that the complainant intends to present at the hearing in rebuttal to the disclosure made by the respondent in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing.
If a complaint is to be heard by a three-member Composite Assessment Review Board (CARB): (a) the complainant must, at least 42 days before the hearing date,
- submit the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing,
- and provide an estimate of the amount of time necessary to present the complainant's evidence;
(b) the respondent must, at least 14 days before the hearing date, - disclose to the complainant and the local assessment review board the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing,
- and provide an estimate of the amount of time necessary to present the respondent's evidence;
(c) the complainant must, at least 7 days before the hearing date,
- submit the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the complainant intends to present at the hearing in rebuttal to the disclosure made by the respondent in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing.
Submission of evidence Please submit your evidence to both the Assessment Review Board and to the Assessment Department in one of the following ways:
- Assessment Review Board
| Mail: |
P.O. Box 2100, Stn. M
Calgary, AB T2P 2M5
Mail Code: #222 |
| Delivery: |
4th floor, 1212 - 31 Ave., N.E.
(DJ3 Building)
T2E 7S8 |
| Fax: |
(403) 277-8421 |
| Email: |
arb@calgary.ca |
- The City of Calgary Assessment Tribunal Unit
| Mail: |
P.O. Box 2100, Stn. M
Calgary, AB T2P 2M5
Mail Code: #8002 |
| Delivery: |
2924 - 11 Street NE
Calgary, Ad Valorem Place |
| Fax: |
(403) 268-3294 |
| Email: |
asmt.tribunal@calgary.ca |
Failure to comply with the legislation and related City bylaws may result in your complaint being deemed invalid.
ARB administration will provide black and white paper copies of your disclosure to the board for the hearing.
NOTE: With the exception of color photographs of a property, location, or site, duplicate copies of previously provided disclosure materials shall not be received as evidence by the Board at a complaint hearing.
