Step 1: File a complaint

The City of Calgary sends out yearly assessment notices in early January. After the notice is mailed, you have 60 days to talk to a City Assessor if you have questions about your assessed value. You can learn more about this assessment review period.  The Assessor may agree to make a change without the need for a hearing.

If you can’t solve your issue with the Assessor, you may file a formal complaint with the Calgary Assessment Review Board (ARB).  To be valid, a formal complaint with correct filing fee must be filed prior to the final date for complaint shown on your Assessment Notice. The ARB cannot hear a complaint that does meet these requirements, even if you are waiting to hear back from your Assessor.

A valid complaint must include:

• Reasons why you think the Assessment Notice is wrong, with enough detail for the ARB to understand the issues. Just saying the assessment is too high or wrong isn’t enough. You can gather information on similar properties and other evidence to support your case. You can also check and compare your assessment on The City’s Assessment Search site.
• Your contact information, including a phone number where you can be reached on weekdays. If you provide an email address on the Complaint Form, the ARB will use it to communicate with you.
• Roll number and property address.
• Payment of the required filing fee.
• If filed by a commercial agent, an Assessment Complaints Agent Authorization form.

The ARB must not hear any matter that is not identified on the Complaint Form. You cannot introduce new matters or issues at a hearing that have not been disclosed on your Complaint Form.  A Complaint Form may be filed online, in person or by mail.

Submitting a Complaint Online

Use the ePortal to file a complaint, manage and view the status of your complaint, access hearing information, request a postponement, submit a withdrawal, and access previous ARB decisions. The ePortal is open 24/7. Payments for filing fees are accepted online. You will need to estimate how much time you need to present your evidence and argument.

Submitting a Complaint in Person/By Mail

To file by paper, you must include a completed ARB Complaint Form - Fillable PDF (download and open in desktop PDF reader), the correct filing fee, and a copy of your assessment notice. Complaint Forms can’t be faxed or emailed. Acceptable payment methods are cash, cheque, or bank draft payable to “The City of Calgary.”

Your filing fee is shown on your Assessment Notice. The fee for residential properties with 3 or fewer dwellings and farm land is $50 (reduced to $40 if received before January 31). A residential condominium is considered a single residential property. The fee for residential properties with 4 or more dwellings and all non-residential properties is $650.

Filing fees are charged and payable for each roll number. The fee will be refunded if your appeal is successful or if you reach a settlement with the Assessment & Tax Business Unit.

The fee for a local improvement complaint is $20.