About the ARB

The Calgary Assessment Review Board (ARB) is an administrative tribunal that hears appeals from property assessments in Calgary under the Municipal Government Act (MGA) Part 11. Calgary ARB Members serve on two types of panels:

• Local Assessment Review Board (LARB) panels hear residential (up to 3 units), condominium and farm land appeals.  A LARB panel is made up of 3 local members.
• Composite Assessment Review Board (CARB) panels hear multi-residential (4 or more units), commercial and non-residential appeals. A CARB panel is made up of 2 local members and a chair appointed by the Province from the Land and Property Rights Tribunal.

Calgary ARB Members:

• Members are not City of Calgary employees but are paid for their time.
• Members are Calgary residents appointed by City Council through a public recruitment process. Members are appointed for one- or two-year terms, and may be renewed up to a maximum of 12 years.
• Members need to have experience in real estate, property management, property development, property appraisal, assessment, or law.
  
• Members must successfully complete a training program on property valuation, administrative law, and applicable legislation administered by the Alberta government before participating in hearings. Members must take a refresher course every three years.

Rules and Conduct:

• The Calgary ARB has specific rules and a Code of Conduct to ensure members act properly and fairly. The Code of Conduct provides direction on issues of bias, conflict of interest and fairness.
• Members must avoid any cases where they have a financial interest, as required by the MGA.
• Any concerns about bias or conflict of interest should be reported at the start of a hearing.