- What can I file a complaint about?
- How do I file a complaint?
- Where can I get a complaint form?
- Agents
- What is my filing fee?
- What is the deadline for filing a complaint?
- What happens after I file a complaint?
1. What can I file a complaint about?
Your complaint may be about any of the following matters, as shown on an assessment notice:
- an assessment
- an assessment class
- an assessment sub-class
- the type of property
- the type of improvement
- whether the property or business is assessable
- whether the property or business is exempt from taxation under Part 10 of the Municipal Government Act
- school support*
- the description of a property or business*
- the name and mailing address of an assessed person or taxpayer*
* To eliminate the need for you to file a complaint and attend a board hearing, corrections to these matters can be made by calling the Customer Service Centre of the Assessment Business Unit at (403) 268-2888.
You do not have the right to make a complaint about any tax rate or past assessment years.
2. How do I file a complaint?
The complaint form and correct and entire filing fee must be received together no later than the final date for the complaint shown on the assessment notice or the complaint is not valid and the Board will not hear the complaint. Faxed complaints will not be accepted.
A valid complaint must include:
- Specific reasons you think the information shown on the assessment notice is incorrect. Stating only that the assessment is too high or incorrect is not sufficient.
- Mailing address of the complainant.
- Roll number and property address for property assessment complaints
- BID (Business identifier), business location and business name for business assessment complaints.
- Contact information including telephone number where you can be reached on weekdays.
- Payment of the required filing fee.
Filing fees are charged per roll number or BID (business identifier) for the filing of complaints to the Assessment Review Board.
Send a cheque or money order payable to the City of Calgary. The fee will be refunded if the Board makes a decision in your favour or the Assessment business unit reduces the assessment in consultation with you.
Attach a copy of the Assessment Notice to facilitate the process and ensure accuracy.
Mail the complaint form and required fee to:
Assessment Review Board (#222)
PO Box 2100, Station M
Calgary, AB T2P 2M5
Or deliver to:
Assessment Review Board
4th floor, 1212 – 31 Ave NE (DJ3 Building)
Calgary, AB T2E 7S8
3. Where can I get a complaint form?
Complaint forms are available from the Government of Alberta.
Assessment Review Board Complaint Form
4. Agents
An agent may not file a complaint or act for an assessed person or taxpayer at a hearing unless the assessed person or taxpayer has prepared and filed with the clerk or administrator an
Assessment Complaints Agent Authorization Form.
5. What is my filing fee?
Your filing fee is indicated on your Assessment Notice. Refer to New Complaint Filing Fee Information.
6. What is the deadline for filing a complaint?
The final date for complaint is indicated on the assessment notice. The complaint form and correct and entire filing fee received no later than this final date for the complaint or the complaint is not valid and the Board will not hear the complaint. Faxed complaints will not be accepted.
7. What happens after I file a complaint?
An Assessment representative may contact you to review your file and the reason for your complaint. If necessary, the representative may arrange to reinspect your property or business.
The City Clerk's Office will mail a Notice of Hearing to the complainant, the owner (if different than the complainant) and the City Assessor at least 35 days in advance of the scheduled hearing if your complaint will be heard by a local assessment review board ("LARB") or 70 days in advance if your complaint will be heard by a composite assessment review board ("CARB"). Please see Disclosure of Evidence and read your entire Notice of Hearing for important information regarding your hearing.
Local Assessment Review Board (LARB) – Members of this board are appointed by the municipality to hear assessment complaints about farmland and residential property with up to three dwelling units.
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.
