About the Calgary Assessment Review Board (ARB)

The Calgary ARB is a quasi-judicial tribunal established under Part 11 of the Municipal Government Act (MGA). Under s. 454 of the MGA, Council must establish by bylaw, a local assessment review board (LARB) and a composite assessment review board (CARB) (see below).

Members of the Calgary ARB are independent of the City of Calgary and the Assessment and Tax Business Unit (ATBU). They are remunerated for time spent on board matters, but they are not employees of the City of Calgary. Calgary ARB members are appointed by City Council following an open public recruitment drive.  Candidates must have the requisite training and experience in real estate, property management, property development, property appraisal, assessment, or law.

Practices and procedures for ARB members are set out in the Calgary ARB Procedural Rules and ARB Board Member Code of Conduct.  These policies recognize and promote the fundamental responsibility to maintain the integrity, competence, and effectiveness of the Calgary ARB.

ARB members must not participate in any hearing that relates to a matter in respect of which the member has a pecuniary interest, as determined in accordance with section 170 of the Municipal Government Act. Any concerns or objections of bias or conflict of interest on the part of a member hearing a complaint should be brought to the attention of the panel at the commencement of the hearing. The Calgary ARB Member Code of Conduct provides direction on issues of bias and conflict of interest in sections 12 through 24.

LARBs hear complaints about residential property with 3 or fewer dwellings, condominiums, farmland, or a tax notice other than a property tax issue. A LARB is a panel of three Calgary ARB members that hears and adjudicates a formal complaint regarding assessment amount or class, type or description of property or improvement, school support and whether the property is assessable.

CARBs hear complaints about residential properties with 4 or more dwellings and all non-residential properties.  A CARB is a panel of three members, with the presiding officer appointed by the provincial Land Property Rights Tribunal and two side panel members appointed from the Calgary ARB.  A CARB hears and adjudicates a formal complaint regarding assessment amount or class, type or description of property or improvement, school support, whether the property is assessable and certain exemptions and deferrals.

In addition to having experience in real estate, property management, property appraisal, assessment or law, ARB members receive training to ensure they have a sound knowledge of property valuation, assessment principles, administrative law, and applicable legislation. A member may not participate in a hearing related to assessment matters unless and until the member has successfully completed the training program approved by the Minister and must successfully complete a refresher training program every three years.

Members also receive ongoing training during their tenure. Members are appointed by Council for one- or two-year terms to a limit of 12 years.