Calgary Assessment Review Board

What Type of Information Should I Submit

When you file a complaint with the Assessment Review Board (ARB) you are required to provide evidence in advance of your hearing to support your claim. Board staff can provide information regarding the process to assist you, however they are unable to offer an opinion or advice regarding the merit of your complaint.

In written hearings, the Board will base its decision solely on its review of the written evidence and submissions provided by the parties.

In teleconference hearings, videoconference hearaings, and in-person hearings, the Board will base its decision on the written evidence as well as verbal submissions made by the parties. During the hearing, the parties can explain their evidence and may be asked to respond to questions for clarity.

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.

Hyperlinks to websites are not accepted. You must provide the specific information you wish the panel to consider.

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

Submitting Your Evidence

A new online tool, the Evidence Disclosure Portal (EDP), is now available to allow participants to upload their evidence and have it automatically shared with the ARB and the City of Calgary’s Assessment Business Unit (City) in one simple step. EDP eliminates the need to submit documents manually to multiple parties.

Users can upload their evidence to both parties simultaneously and view submissions from the City related to their complaint. It allows larger file sizes so parties can submit whole files without needing to divide their files to accommodate the upload limits of emails; and, once evidence is submitted to the EDP system by a complainant or by the City, users will receive an email confirmation or notification.

For parties with multiple complaints, the new portal provides features to help improve the user experience, like filtering entries, notification of upcoming deadlines, and notification of disclosures from the other parties. Additionally, users are able to group multiple complaints together, save these groups and submit common evidence to grouped files.

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 to the ARB, all evidence and information they wish to use to support their position. Both Complainant and Respondent must submit their evidence and information by the legislated deadlines.

Evidence must be received no later than 11:59 pm on the disclosure deadline indicated on the front of the Notice of Hearing (if filing in-person, evidence must be delivered during office hours). Disclosure documents should be page numbered and have no passwords or other security features enabled. Failure to comply with the rules governing disclosure due dates may result in your complaint being dismissed.

Submit Online to both ARB and to the City using the Evidence Disclosure Portal. The Evidence Disclosure Portal is an online tool which allows users to disclose evidence to the ARB and the City in one transaction.

OR submit your evidence (one copy each) to both the ARB and the City by mail or in-person to:

Assessment Review Board

Mailing: P.O. Box 2100, Station M, #222
Calgary, AB T2P 2M5
In-person Delivery: 1st Floor drop box, 1212 - 31 Ave., N.E.
Deerfoot Junction 3 Building (DJ3 Bldg.)
Calgary, AB

The City of Calgary Assessment Business Unit

Mailing: P.O. Box 2100, Station M, #8002
Calgary, AB T2P 2M5
*In-person Delivery: 2924 - 11 Street N.E. 
Ad Valorem Place 
Calgary, AB

*Please contact the Assessment Business Unit at 403-268-2888 or via to confirm the details about their mail/in-person delivery option during covid-19 Pandemic.

The Calgary Assessment Review Board 2019 Policies for Board Members and 2019 Procedural Rules numbers 47 through 54 provide direction regarding written submissions (evidence).