Calgary Assessment Review Board

The Calgary Assessment Review Board (ARB) is an appeal board set up by the Municipal Government Act and Calgary's Bylaw 15M2018 (as amended by 44M2019, 39M2022, 5M2023 and 45M2023). The ARB hears formal complaints about property assessments and local improvements.

The ARB is separate from the City of Calgary's Assessment & Tax Business Unit. It is made up of Calgary residents appointed by City Council who know about law, real estate, appraisal, and assessment. ARB panels follow the rules of natural justice and procedural fairness.

The ARB office is on the 4th Floor, 1212 31 Ave NE. It is open from 8:00 am to 4:30 pm, Monday to Friday, except on holidays.

ARB hearings are held by a panel of 3 members who hear evidence and arguments from both the taxpayer and the Assessment & Tax Business Unit. They then issue a written decision. Assessments can be lowered, raised, or stay the same. Either side can ask the Court of King’s Bench to review an ARB decision within 60 days of its release, but this happens in less than 1% of cases. Usually, the Court upholds the ARB decision or sends it back to the ARB for a rehearing.

ARB hearings are open to the public. They can be in-person, by video or phone, or through paper only submissions. To attend a hearing, contact the office at 403-268-5858 or email arb@calgaryarb.ca.

Complaints should be filed online through our ePortal. You can also deliver paper copies in person, by mail, or drop them in the black dropbox beside the building mailboxes in the west hall on the main floor of the ARB office building. Remember, there are deadlines and requirements that must be met, or your complaint will be rejected.

January:**  Annual Property Assessment Notices are mailed.

Next 60 days:** This is the Customer Review Period. During this time, you can review and attempt to resolve any concerns with an assessor. About 80% of complaints are resolved before a formal hearing.

March: The final date for filing a Notice of Complaint before the ARB (as shown on the Annual Property Assessment Notice).

2025
January 10, 2025: Annual Property Assessment Notices are mailed.
March 21, 2025: Last day for filing a Complaint Form with the Assessment Review Board.