Calgary Assessment Review Board

The Calgary Assessment Review Board (ARB) is a quasi-judicial board established in accordance with the Municipal Government Act and The City of Calgary Bylaws 15M2018 and 44M2019. It is an impartial tribunal that hears formal complaints against the assessment of properties and local improvements.

The ARB is independent of the City of Calgary Assessment & Tax Business Unit. It is comprised of Calgary residents appointed by City Council with knowledge and experience in the areas of law, real estate, appraisal, and assessment. ARB panels make decisions in accordance with the rules of natural justice and procedural fairness.

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

ARB hearings are conducted before a panel of 3 ARB members who hear evidence and argument from a taxpayer as complainant and the Assessment & Tax Business Unit as the taxing authority, and then render a written decision. Assessments may be lowered, raised, or remain the same. Either party may apply to the Court of King’s Bench for judicial review of an ARB decision, which typically happens in less than 1% of cases. The usual outcome for a successful application for judicial review is that the matter is sent back to the ARB for reconsideration as directed by the Court.

ARB hearings are open to the public. Hearings may be in-person, by videoconference or teleconference, or written submissions. To attend an ARB hearing in person or virtually, contact our office at 403-268-5858 or by email at arb@calgaryarb.ca for access information.

Complaints should be filed online through our ePortal. Alternatively, paper copies may be delivered in person or by mail to the ARB office or be dropped in the dropbox on the 1^st floor of the ARB office building (down the hall just west of the men’s room). Please note that statutory deadlines and filing requirements apply which may not be waived by the ARB. Submissions that are late or are missing required details or filing fee will be rejected.

Early January:  Annual Property Assessment Notices are mailed in early January.

Next 60 days:  This period is designated as the Customer Review Period by the Assessment & Tax Business Unit, during which time a taxpayer is encouraged to review and potentially resolve any concerns regarding the assessment with an assessor. Approximately 80% of all assessment complaints are resolved prior to a formal hearing before an ARB panel.

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

2024:  January 3, 2024: Annual Property Assessment Notices were mailed
            March 11, 2024: Last day for filing a Complaint Form with the ARB