As the Complainant, you are obligated to provide the Assessment Review Board and Assessment Services with the evidence that you will present at the hearing. Assessment Services will also provide you with the evidence they will present at the hearing. This exchange of evidence is referred to as “disclosure”.
Alberta Municipal Affairs has created a guide to assist you with preparing for your evidence and disclosure process:
Important Dates
After you have submitted your appeal, the Assessment Review Board sends you a written Notice of Hearing that includes the disclosure deadlines to submit sufficient evidence to support the complaint. Disclosure dates are determined by Municipal Government Act and differ depending on the type of Assessment Review Board that hears the complaint.
Complaints about assessment notices for residential property with three or fewer dwellings, farmland, and some types of tax notices are heard by a Local Assessment Review Board. For a complaint to be heard by a Local Assessment Review Board:
- Complainant must provide full disclosure at least 21 days before the hearing.*
- Respondent (Assessment Services) must provide full disclosure at least 7 days before the hearing.*
- Complainant must provide rebuttal at least 3 calendar days before the hearing.*
Complaints about assessment notices that are not dealt with by a Local Assessment Review Board are heard by a Composite Assessment Review Board. For a complaint to be heard by a Composite Assessment Review Board:
- Complainant must provide full disclosure at least 42 days before the hearing.*
- Respondent (Assessment Services) must provide full disclosure at least 14 days before the hearing.*
- Complainant must provide rebuttal at least 7 days before the hearing.*
*These dates may change due to holidays and weekends.
For a complaint about any matter other than an assessment, the parties must provide full disclosure at least 7 days before the scheduled hearing date. An example of a non-assessment matter would be the name or mailing address of an assessed person or taxpayer being incorrect.
How to Submit Your Evidence
All evidence must be submitted to the Assessment Review Board and, separately, to Assessment Services:
Clerk of the Assessment Review Board
262075 Rocky View Point
Rocky View County, AB, T4A 0X2
legislativeservices@rockyview.ca
Assessment Services
262075 Rocky View Point
Rocky View County, AB, T4A 0X2
assessment@rockyview.ca
Failure to comply with the legislated disclosure process may result in a complaint being deemed invalid.
Next: Hearing Process