After you have submitted your appeal, the Assessment Review Board sends you a written Notice of Hearing advising of the date, time and location of hearing. Please plan to attend the hearing to present your case to the Board.

Hearing Process

The following outlines the general hearing process for complaints made to the Assessment Review Board:

  • Introduction: The Clerk will read aloud the complaint that has been filed with the Board. 
  • Presentation by the Complainant: The Presiding Officer, who chairs the hearing, will ask you, the Complainant, to explain your reasons for objecting to the assessment. Board members may ask you questions after your presentation.
  • Presentation by the Assessor: The Presiding Officer will ask the Assessor to explain the current assessment. The Assessor may also ask the complainant questions, and may dispute the evidence or arguments at this time. The Board may ask the Assessor questions.
  • Complainant’s Rebuttal: You may then ask the Assessor questions and dispute their evidence and arguments.
  • Decision: The Board members will meet in private to discuss the case among themselves and determine if they have heard sufficient evidence to reach a decision. The Board may close the hearing that day or leave it open to continue deliberating.

Board Decisions

The Assessment Review Board may make a change with respect to any matter within its jurisdiction or may decide that no change is required. The Assessment Review Board must not alter any assessment that is fair and equitable, taking into consideration assessments of similar properties in the municipality.

Decisions must be made within 30 days after the hearing is closed or before the end of the taxation year, whichever is earlier.

The Clerk must send the Assessment Review Board’s written decision and the reasons to the persons notified of the hearing. The fee paid by the complainant will be refunded if the decision is in favour of the complainant.

Next: Frequently Asked Questions


Legislative Services
262075 Rocky View Point
Rocky View County, AB
T4A 0X2
T: 403.230.1401
F: 403.520.1659

T: 403.230.1401
F: 403.276.2134

Alberta Municipal Affairs
Assessment Services Branch
15th Floor, Commerce Place
10155 - 102 Street
Edmonton, AB, T5J 4L4
T: 403.310.0000 (toll free)

Municipal Government Board
1229-91 Street SW
Edmonton, AB, T6X 1E9
T: 403.310.0000 (toll free)
T: 780.427.4864
F: 780.427.0986