Frequently asked questions (FAQ)

Frequently asked questions about the Calgary Assessment Review Board (ARB) and property assessment appeals.

What is the difference between "assessment" and "property tax"?

Assessment estimates the market value of a property as of July 1 of the previous year based on the physical condition as of December 31.

The property tax you pay is set by multiplying the assessment by a “mill rate” (rate per $1,000 of value) set by City Council. Mill rates are higher for commercial properties than for residential properties.

You can only appeal your assessment, not your taxes.

Do I have to pay my taxes if I have filed a complaint?

Yes, you still have to pay your taxes, or you will get penalties for not paying.

How do I file a complaint online?

Use ePortal to file a complaint, check its status, get hearing information, ask for a postponement, withdraw a complaint, and see ARB decisions.

Where can I find information to prepare for the hearing?

Check the Complaint Process section on this website. Assessment information is available at http://assessmentsearch.calgary.ca.

Where can I get help regarding my assessment, tax, local improvement, mobile home inquiries, or name, address, and school support changes?

Contact the Assessment and Tax Business Unit’s customer service centre at (403) 268-CITY (2489)

What if I do not want to proceed with my submitted complaint?

You may withdraw your complaint by contacting the ARB in writing (via ePortal, email, or paper copy) at least 3 days in advance of the scheduled hearing.

Will my filing fee be refunded?

Your fee is refunded if the Board decides in your favor or if you reach an agreement with the Assessment and Tax Business Unit.

What if I need to reschedule my complaint?

If you need to change the hearing date, contact the ARB at (403) 268-5858 right away. If deadlines have passed, you may need to apply for a postponement through ePortal, email, or paper copy. The General Chair of the ARB can only grant a postponement if there are exceptional circumstances. You will get a written response about whether your request is approved or denied.

What if I disagree with the Board's decision?

You or the Assessment and Tax Business Unit can apply to the Court of King’s Bench for a judicial review of the ARB decision within 60 days. The court reviews ARB decisions based on reasonableness for facts and correctness for law and jurisdiction. You may have to pay costs if the application fails. No new evidence can be submitted in the review.

If you are considering this, it is recommended to consult legal counsel. ARB staff cannot give legal advice.

What is my filing fee?

Your fee is set by bylaw. For residential properties with 3 or fewer dwellings and farm land, it is $50 (or $40 if filed before January 31). For residential with 4 or more dwellings and non-residential properties, it is $650. Residential condominiums are treated as individual residential properties and pay the lower rate.

What if I receive a Notice of Rejection?

A Notice of Rejection means your complaint was not accepted because it didn’t meet the rules. Any documents you sent will be returned with the Notice of Rejection.

Common reasons for rejection are:

Filing a complaint after the deadline on your assessment notice.
Filing a complaint without the fee shown on your assessment notice.
Incomplete information on your Complaint Form.
If filed by a commercial agent, failing to include an Assessment Complaints Agent Authorization form (MRAC, s.55).

If you think the rejection is wrong, you can ask the ARB for a jurisdictional hearing in writing.

Filing fees paid before getting a Notice of Rejection will be refunded within 45 days. If you ask for a jurisdictional hearing, your fee will only be refunded if you win both the jurisdictional and assessment complaint hearings.

What is a jurisdictional hearing?

A jurisdictional hearing decides if the Board can hear your complaint. It only looks at whether the Notice of Rejection is correct, not the details of your complaint.

You will get a decision within 30 days of the jurisdictional hearing. If the Board agrees with you, a merit hearing will be scheduled, and you will get a new notice for your original complaint.

What if I cannot see my complaint when I log into the ePortal and check the Evidence Disclosure tab?

Make sure your myID account uses the same email address you used for ePortal. If the emails are different, go to the Account tab in myID, click “edit profile,” and change your email to match the ePortal email.

How do I get a myID account?

How do I know that my evidence is submitted successfully using the Evidence Disclosure tab on the ePortal?

You will get an email confirmation once your evidence is submitted.

What if I did not receive an email notification confirming receipt of my disclosure?

Check your spam email folder. You can also whitelist ARBEvidenceDisclosurePortal@services.calgary.ca

What should I do if I get an error saying my file is too large?

The maximum file size is 250MB. Compress your file or split it into smaller parts.

What file formants does the Evidence Disclosure tab support?

Bitmap Image File (.bmp)
Comma-Separated Values File (.csv)
Graphical Interchange Format File (.gif)
JPEG Image (.jpeg, .jpg)
Microsoft Excel Document (.xls, .xlsx)
Microsoft Word Document (.doc, .docx)
Plain Text File (.txt)
Portable Document Format File (.pdf)
Portable Network Graphic (.png)
PowerPoint Presentation (.ppt, .pptx)
Rich Text Format (.rtf)

Why do I get an error message when I am submitting evidence in ePortal?

Please review the preferred web browsers on the log in page and make sure you are using one of the preferred browsers.

I used the Evidence Disclosure tab to submit my evidence, do I need to submit it anywhere else?

No, if you submitted it via the portal, you don’t need to send it to anyone else.

Can I submit a link or URL as evidence?

No, links or URLs are not considered evidence. Put the content into a Word or PDF document.

Groups

Can my complaint be heard together with another complaint?

Yes. You can ask for your complaints to be grouped together when you file them through ePortal or attach the request to your Complaint Form. You can also email in the grouping request to info@calgaryarb.ca.

How do I save a group of complaints?

If you have more than one complaint, you can use the grouping function. Select all the complaints you want to group and click “Add to Group.” Then, save your group. To find your saved group, click on the “Groups” icon at the top menu..

How can I submit the same evidence to multiple complaints?

You need to create a group of complaints. On the main screen, select the complaints you want to group using the checkboxes and click “Add to Group.” Then, you can attach disclosures to the whole group. You can also save the group to use later.

I am trying to create a new group of complaints, but it keeps adding them to my existing group.

You need to close your current group before creating a new one. Click on the “Groups” icon at the top menu and select “Close Current Group.”

Once I have created a group, how do I add more complaints to this group?

While viewing a group, click on “Add more complaint(s)” and select more complaints, or use the “Add by” tool at the top of the screen.

When I export items to Microsoft Excel, why does it include all my complaints instead of just my selected complaints?

The export function exports all items to Excel.

Why do I keep getting an error when I try to add a complaint to a group?

You might be adding the same file number twice, making it a duplicate, or the complaint might be in “read-only” status.

What does the red box by the “Groups” icon denote?

The red box shows up when a group is open. The first number shows how many complaints are in the group. The second number shows how many disclosures are attached but not yet submitted.

For example, 5 | 2 means there are 5 complaints and 2 disclosures waiting to be submitted.

What does the read-only status mean?

Complaints are read-only if they have already been heard by the board and are waiting for a decision.

What does the update button do?

The update button lets you resubmit a document if you made changes. The original document stays in the board’s record, and any revised documents will be in an addendum.