Second Step: Prepare and Submit Evidence

The Board staff will not act as an agent, counsel or advocate to any party, nor will they offer an opinion on the merit or lack of merit of any complaint. Information provided by the Board staff is for your assistance only, it cannot be construed as legal advice nor will it assure you of a favourable decision.

Hyperlinks to websites are not accepted. You must provide the specific information you wish the panel to consider. If uploading your evidence electronically please note that there is also a file size limitation of 20 megabytes.

Please note that the Panel will base its decision entirely on the written evidence submitted by the parties prior to the hearing. It relies on written evidence presented, as well as verbal submissions made at hearings. At the hearing the parties can explain their evidence and may be asked to respond to questions for clarity.

All documents filed in respect of a matter before an assessment review board must be placed on the public record.

Listed below are some ideas to think about when gathering information for your ARB hearing:

  • Sales data on properties similar to yours (size, age, location) that sold before July 1 of the previous year.
  • Estimates of your property’s value in the current market from a professional appraiser, assessor or realtor.
  • Repair estimates from a reputable contractor for physical problems (e.g., cracked foundation, roof leaks, etc.). Keep in mind not every defect will lower the value of your property, such as defects that result from normal wear and tear.
  • Appraisals or assessments of similar properties located in your neighbourhood. Assessment information is available at
  • In presenting comparisons between your property and other similar and/or comparison properties, compare features such as location, lot and building sizes, age, structure type and quality services, basement (finished or unfinished), garage/carports, outbuildings, repairs and environmental problems.
  • Photographs of your property or business and other properties or businesses you are using as comparisons can be useful to establish whether a comparable is similar (inferior or superior). This is especially important if condition or quality is an issue.
  • For apartment condominium units, compare additional features such as the floor your unit is on, view, corner, inside or end unit, floor plan, parking, elevators and building services.
  • In presenting comparisons between your business and other businesses in similar premises; describe the square footage, net rent, location, age, use and quality of the buildings where the businesses are located.
  • Maps are helpful to locate properties used in comparisons.
  • Use a computer spreadsheet program to create your comparison chart or prepare one by hand.
  • You may have witnesses appear on your behalf if you wish.

Hearings of the Assessment Review Board are open to the public and documents filed as evidence in respect of a complaint will form part of a public record.

Submitting your Disclosure of Evidence

The Calgary Assessment Review Board Policies and Procedural Rules numbers 47 through 54 provide direction regarding written submissions (evidence).

Prior to the hearing date, both the Complainant (the persons that filed the complaint) and the Respondent (the City assessor) must submit to each other and the Assessment Review Board (ARB) all evidence and information they wish to use to support their position.

By sharing information, both you and the assessor will have a better understanding of the opposing party’s case. Knowing the opposing party’s case may also encourage the assessor to resolve the issue before the hearing.

Both Complainant and Respondent must also submit their evidence and information by the legislated deadlines.

All documents submitted to the ARB will be placed on the public record.

You must submit your evidence to both the Assessment Review Board and to the Assessment business unit in one of the following ways:

Assessment Review Board

Online: ePortal


P.O. Box 2100, Station M, #222
Calgary, AB T2P 2M5 

In-person Delivery:
4th floor, 1212 - 31 Ave., N.E.
Deerfoot Junction 3 Building (DJ3 Bldg.)
Calgary, AB

Fax: 403-277-8421 

The City of Calgary Assessment Business Unit

Online: Assessment Search


P.O. Box 2100, Station M, #8002
Calgary, AB T2P 2M5 

In-person Delivery: 
2924 - 11 Street N.E. 
Ad Valorem Place 
Calgary, AB

Failure to comply with the rules governing disclosure due dates may result in your complaint being dismissed.

Evidence Disclosure: Parties may disclose to the ARB one electronic copy of their evidence through ePortal online, or by email. It must be received no later than 11:59 pm on the disclosure deadline indicated on the front of the Notice of Hearing. It's imperative to have the disclosure documents page numbered with no passwords or other security features enabled.

Alternatively, parties may otherwise disclose one hard copy of their evidence to the ARB no later than 4:30 p.m. on the disclosure deadline indicated on the Notice of Hearing. ARB administration will convert this hard copy into an electronic document for the board.

NEW: We are doing our part to help reduce paper waste. The ARB administration will no longer be printing out disclosure material for the hearings. Instead, an electronic version of all documentation will be given to the Board to review. Please remember to bring your own copy of evidence to the hearing as the board does not provide copies.

Click here to go to Third Step: Hearing

The information contained herein is intended for information purposes only and should not be construed as legal advice.
For certainty, you should consult the Municipal Government Act and other related statutes and regulations.