Caution | Outdoor water restrictions in effect

Stage 1 Outdoor Water Restrictions are in effect. Learn more about what you can do during this stage.

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Appeals and tribunals

The Appeals and Tribunals service provides an impartial process for citizens to challenge:

  •  property and business assessments, 
  • decisions of the development and subdivision authorities, and 
  • certain other decisions made by The City of Calgary.​
  • Assessment Review Board (ARB)

    An impartial tribunal that hears formal complaints from property and business owners who disagree with the assessed values of their property and business

  • Licence & Community Standards Appeal Board (LCSAB)

    An independent tribunal hearing appeals of decisions made by City Administration, including decisions on licences issued under the Livery Transport Bylaw, remedial orders issued under the Community Standards Bylaw, business licences, alarm permits, pet ownership and others.

  • Subdivision & Development Appeal Board (SDAB)

    An independent board that hears appeals on development permits, subdivision decisions and enforcement orders issued by The City of Calgary.

  • Tax Incentive Appeal Board (TIAB)

    The tribunal hears appeals on decisions made under the Renewable Energy Non-Residential Tax Incentive Bylaw. Property owners can make appeals regarding denied or cancelled tax incentives. The Board provides an independent, fair, and impartial process for appeals.

Quasi-judicial boards


The above boards are quasi-judicial, which is a term that is applied to the action, discretion, etc. of a public administrative body, like the above groups, which are required to:

  •  investigate facts, 
  • hold hearings, 
  • weigh evidence, and 
  • draw conclusions as a basis for their decision on an appeal.

A quasi-judicial tribunal or board has a duty to act fairly, which brings into consideration the principles of natural justice and procedural fairness. These principles include:

  •  the right to a public hearing, 
  • a duty to be fair, 
  • the right for all affected parties to be heard, 
  • the right to an adjournment if the board determines it is merited, and 
  • the right to legal counsel, etc.
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