Complainants will receive written notice advising of the date, time and location of their scheduled hearing before the Assessment Review Board. The notice will also outline any deadlines to submit sufficient evidence to support the complaint.

The amount of time required for a hearing varies; therefore, specific start times are not assigned. Notices of Hearings indicate either a morning or afternoon session. Please plan to attend and check in upon arrival at the reception counter.

Hearing Process

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

  • Introduction: The board secretary will read aloud the complaint that has been filed with the Board. Complainants are entitled to see all documents and hear all other evidence the Board considers in reaching its decision.
  • Presentation by the complainant: The chairperson will ask the complainant to explain their reasons for objecting to their assessment. Board members may have questions after the presentation.
  • Presentation by the assessor: The chairperson will ask an 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.
  • Rebuttal: The complainant may ask the assessor questions, and may dispute the assessor's evidence and arguments at this time.
  • Decision: The Board members will meet in private to discuss the case among themselves, then reach a decision.


Complainants who have been given notice of a hearing and do not attend will have their presentation heard by the Board, and may have a decision on their complaint made in their absence.

If unable to attend, please ensure that all information submitted to the Board including written submissions and evidence clearly describes the reasons for disputing the assessment, to avoid the complaint being dismissed. An agent may be present to represent an appeal upon submission of a letter of authorization (PDF).

Board Decisions

The Board may make a change with respect to any matter within its jurisdiction or may decide that no change is required. The 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 from the last day of the hearing or before the end of the taxation year, whichever is earlier.

The board clerk must send the Board's written decision and the reasons to the persons notified of the hearing. If the Board makes a decision in favour of the complainant, the fee paid by the complainant will be refunded.


T: 403.230.1401
F: 403.276.2134

Appeals & Policy Coordinator
T: 403.520.1651
F: 403.520.1659

Alberta Municipal Affairs
Assessment Services Branch
15th Floor, Commerce Place
10155 - 102 Street
Edmonton, Alberta T5J 4L4