Calgary Assessment Review Board

First Step: File a Complaint

The Assessment Business Unit for The City of Calgary mails annual assessment notices each year in early January. Following the mailing of the assessment notices, there is a 60-day Customer Review Period, where you can arrange to speak with a City assessor regarding any disagreements you may have with your assessed value. To learn more about the Customer Review Period, click here.

If you still disagree with your assessed value, you may file a formal complaint with the Calgary Assessment Review Board (ARB). A formal complaint to review your case must be filed prior to the final date for complaint (shown on the Assessment Notice) even if you are waiting to hear back from your assessor.

Assessment complaints must be received by the final date for complaint indicated on your Assessment Notice. The complaint and correct filing fee must be received no later than this final date or the complaint is not valid and the Board will not hear the complaint.

A valid complaint must include:

  • The specific reasons why you think the information shown on the Assessment Notice is incorrect must be listed under Reason(s) for Complaint. Stating only that the assessment is too high or incorrect is not enough. You can gather information on comparable properties and other evidence to support your case, and check, review and compare your assessment at The City’s Assessment search site.
  • Your contact information including the telephone number where you can be reached on weekdays. If you choose to provide your email address on the complaint form, you will receive correspondence from the ARB via email.
  • Roll number and property address for property assessment complaints, or business identifier (BID), business location and business name for business assessment complaints.
  • Payment of the required filing fee.

The ARB must not hear any matter regarding an issue that is not identified on the complaint form. This means that you cannot introduce new matters or issues at the hearing that have not been disclosed in your complaint.

ARB complaints can be submitted in the following manner:

Submitting a Complaint Online

The Calgary ARB has a public online filing system called ePortal, where users can file complaints on their property or business assessment. Additionally, ePortal assists users to manage and view the up-to-date status of their assessment complaints, access hearing information, request postponements, submit withdrawals and access ARB decisions 24 hours a day, seven days a week. Credit payment are accepted online.

ePortal cannot be used for filing a complaint regarding local improvement or brownfield property exemptions and deferrals, as determined by The City of Calgary. Please see “submitting a complaint in person/by mail” to file a complaint.

When completing your complaint online you will be asked to give an estimate of the amount of time you expect to take to present your evidence and argument.

Submitting a Complaint in Person/By Mail

NOTE: The ARB office is currently closed to the public due to COVID-19 restrictions, but has a drop-box onsite if you still prefer in‑person submission. Please visit our main page for details.

To file by paper, you must include a completed Assessment Review Board Complaint form with the correct filing fee. The specified fee must accompany the completed complaint form; therefore, faxed and emailed complaints will not be accepted. Payment methods accepted are cash/cheque/money order payable to “The City of Calgary”. Complaint regarding local improvement assessment can only be filed in person or by mail. Currently, there is no City Bylaw established regarding brownfield property exemptions and deferrals; therefore, the ARB does not have jurisdiction to hear Complaint against matter 11-13 on the complaint form.

If submitting a complaint by mail or in person, please attach a copy of the Assessment Notice to the complaint form to facilitate the process and ensure accuracy.

Filing Fee

Your filing fee is indicated on your Assessment Notice. Complaint fees for all residential properties with 3 or fewer dwellings and farm land is $50. Complaint fees for all residential with 4 or more dwellings and non-residential properties is $650.

Fees are charged per roll number or business identifier (BID) for the filing of complaints. The exact filing fee is required for each property or business complaint.

NEW! Early Filing Fee

To serve the public better, residential owners now have a lower filing fee if they file their complaint on or before January 31 of each year. Properties that qualify for this early filing rate are residential dwellings with 3 or fewer units, and farm land. We encourage owners to continue to reach out to Assessment and discuss their concerns prior to filing a complaint.

When owners file complaints earlier in the season, this allows the ARB to schedule hearings earlier. We anticipate this will help owners get decisions from the ARB in the quickest possible time.

Changes to Fees

Prior to 2021, associated complaint fees varied and were based on a percent of the revenue neutral tax levy calculated from the current year’s assessment. Maximums were set at $50 and $650 based on the type of property. It was discovered that the majority of properties were already paying the maximum fees. Further, there was a discrepancy where the highest value properties benefited the most from the associated calculation and fee cap. Considering that every complaint filed receives the same benefit and service, it is reasonable to have all fees set at the same rate.

These rate changes bring Calgary in-line with other jurisdictions in the province including Edmonton, Lethbridge, Red Deer and Fort McMurray.

The filing fee will be refunded if the Board makes a decision in your favour or the Assessment business unit reduces the assessment in consultation with you.