What if I do not want to proceed with my complaint after filing?
Complaints can be withdrawn in writing (mail, fax, or e-mail) in advance to the Assessment Review Board.
Clerk of the Assessment Review Board
911-32 Ave NE
Calgary, AB T2E 6X6
What if my concerns are resolved before my hearing date?
If your concerns are taken care of by an assessor prior to the hearing, promptly notify the Board in writing of your intention to withdraw the complaint in advance of the hearing.
Where can I find information to prepare for the hearing?
Please see our Preparing for a Hearing page.
Do I have to attend my hearing?
While strongly recommended, attendance is not mandatory. Review the Hearing Process for more information.
What if I disagree with the Board's decision?
Both you and the County have the right to appeal a decision of the Assessment Review Board to the Court of Queen's Bench. An application for leave to appeal must be filed with the Court of Queen's Bench within 30 days after receiving the decision.
The Court of Queen's Bench
Calgary Courts Centre
601 – 5 Street SW
Calgary, AB T2P 5P7
What is the legislation governing the Assessment Review Board?
The legislation governing the Assessment Review Board is contained in the revised Part 11 of the Municipal Government Act and Alberta Regulation 310/2009 Matters Relating to Assessment Complaints Regulation, which legislates some of the procedures that complainants must adhere to after a complaint has been filed. Failure to comply with the governing legislation may result in a complaint being deemed invalid.
Copies of provincial acts and regulations are available from the Alberta Queen’s Printer Bookstore.
Should I pay my taxes even if I have filed a complaint?
Yes, to avoid penalties imposed for the non-payment of taxes, property owners must pay their taxes by the due date. Penalties will be applied against unpaid accounts in accordance with municipal bylaws and are not waived due to the filing of a complaint.
What is the difference between tax and assessment?
Often, the terms "assessment" and "taxation" are considered to be interchangeable. However, assessment and taxation are very different. While one does impact the other, each is a distinct and independent process.
- Assessment is the process of placing a dollar value on a property for taxation purposes. This value is used to calculate the taxes charged to the owner of the property.
- Taxation is the process of applying a tax rate to a property's assessed value to determine the taxes payable by the owner of the property. Property owners cannot file a complaint about their taxes, only their assessment. More on County taxes.