Assessment Complaints

If you believe there is an error with your assessment, you can file a complaint with the Assessment Review Board. 

An assessment complaint does not exempt you from paying your taxes on time. To avoid late payment penalties, you must pay your taxes on or before the due date. If your complaint is successful, there will be an adjustment to the tax roll.

For guidance throughout the complaint and hearing process, the Alberta Municipal Affairs publications can help: 

• Alberta Municipal Affairs Guide to Filing a Property Assessment Complaint and Preparing for Your Hearing (PDF)

Filing a Complaint 

You can file an assessment complaint for any of the following items: 

• The description of a property or business *
• The name and mailing address of an assessed person or taxpayer *
• School support *
• An assessment class
• An assessment subclass
• The type of property
• The type of improvement
• Whether the property is assessable
• Whether the property is exempt from taxation

*You can make a correction to these items by calling assessment services at 403.230.1401.

Before filing your complaint, you may wish to speak with an assessor. They can provide information on how the assessment was prepared and help you determine whether their assessment is correct and equitable in relation to similar properties. The assessor can also make corrections to an assessment without a complaint being filed.

Complaints must be made in accordance to provincial legislation. To submit a complaint, you must complete the Complaint Form. If the complaint is submitted by a representative who is acting on your behalf, you will also need an Agent Authorization Form: 

• Assessment Review Board Complaint Form (PDF)
• Assessment Complaints Agent Authorization Form (PDF)

You must submit your complaint with the required complaint fees. Complaint fees are stated on the back of the assessment notice, or refer to the Current Fees & Charges. You can pay your fee by mailing or dropping off a cheque made out to Rocky View County, or by calling 403.230.1404 to pay by credit card.

• Email: legislativeservices@rockyview.ca
• Mail: 
  Rocky View County
  Assessment Review Board
  Attn: ARB Clerk
  262075 Rocky View Point
  Rocky View County, AB, T4A 0X2
• In person, or by delivering to the 24-hour drop box: 
  County Hall
  262075 Rocky View Point
  Rocky View County, AB, T4A 0X2

Once you submit your assessment, the Clerk of the Assessment Review Board verifies the complaint form and fee were submitted correctly. If all submission requirements are met, the Clerk will schedule a hearing. 

You will receive a Notice of Hearing with the date, time and location of the hearing. The Notice of Hearing will also include the deadlines to submit evidence to support the complaint. 

Submitting Evidence

Before your hearing, you will need to submit the evidence you will be presenting to the Assessment Review Board. Assessment Services will also provide you with the evidence they will be presenting at the hearing. This is called a disclosure. 

Disclosure submission deadlines are included in your Notice of Assessment. These dates are determined by the Municipal Government Act and depend on the type of review board that hears the complaint. 

Complaints about assessment notices for residential properties with three or fewer dwellings, farmland and some types of tax notices are heard by a Local Review Board and have the following deadlines: 

• 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 head by a Composite Assessment Review Board and have the following deadlines:

• 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.

All 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

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 

If you are unable to follow the disclosure process, you complaint may be deemed invalid. 

Hearings 

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.

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

1. Introduction: The Clerk will read aloud the complaint that has been filed with the Board.
2. 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.
3. 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.
4. Complainant’s Rebuttal: You may then ask the Assessor questions and dispute their evidence and arguments.
5. 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.

Decisions 

The Assessment Review Board may decide to adjust your assessment (for changes within their jurisdiction) or decide that no change is required. The Assessment Review Board may not change an assessment that is fair or equitable. 

Decisions should be made within 30 days of the hearing, or before the end of the taxation year, which ever 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. 

Postponing a Hearing 

Postponements are only granted for exceptional circumstances. Requests for postponements must be made in writing to the Clerk of the Assessment Review Board well in advance of the scheduled hearing. The Assessment Review Board will issue a written response indicating whether the postponement was granted or denied. Requests for postponement when the disclosure is due or on the hearing day will not be granted.