Calgary Assessment Review Board

Step 2: Prepare and submit evidence

Once you file a Complaint Form, you’ll get a deadline for providing evidence to support your complaint:

A) For residential properties with 3 or fewer dwellings, and farm land:

  • The deadline is shown on your Notice of Hearing.
  • The Assessment & Tax Business Unit has until 7 days before the hearing to file their evidence.
  • You can file your rebuttal evidence at least 3 days before the hearing.

B) For residential properties with 4 or more dwellings and all non-residential properties:

  • The deadline is shown on your Notice of Hearing.
  • The Assessment & Tax Business Unit has until 14 days before the hearing to file their evidence.
  • You can file your rebuttal evidence at least 7 days before the hearing.

ARB staff can help you understand the process, but they can’t give opinions or advice about your complaint.

Types of hearings

  • Paper Only format: The Board makes its decision based only on paper evidence with no interaction between the parties or with the Board. Both parties must agree to this format. Studies suggest that chances of a good outcome may be up to 2.7 times better by not using a Paper Only format.
  • In-Person, Video (using Microsoft Teams), and Phone (audio only) Hearings: The Board considers both written evidence and verbal submissions. During the hearing, you can explain your evidence and answer questions.

Tips for gathering information for your ARB hearing

  • To support your requested value, select comparable sales of similar properties that represent market conditions as of July 1st of the previous year.
  • Recent sale of your property.
  • Estimates of your property’s value from a professional appraiser, assessor, or realtor.
  • Repair estimates from a reputable contractor for physical problems (e.g., cracked foundation, roof leaks). Not all defects and maintenance items will lower your property’s value.
  • Assessments of similar properties in your neighborhood. You can find this information at assessmentsearch.calgary.ca.
  • Compare features like location, lot and building sizes, age, structure type, quality of finishes, level of services, basement (finished or unfinished), garages, carports, outbuildings, level of renovation or repairs, and any detrimental conditions.
  • Photographs of your property and other properties you’re comparing it to.
  • For apartment condos compare features like: floor level, view, corner or end unit, floor plan, parking, elevators, and building amenities.
  • For businesses compare square footage, net rent, location, age, use, and quality of the buildings.
  • Maps to show the location of properties used in comparisons.
  • Use a computer spreadsheet or make a chart by hand for your comparisons.
  • You can have witnesses appear on your behalf.
  • Legal arguments based on legislation and case law, if applicable.

You can’t use hyperlinks to websites. You must provide the specific information you want the panel to consider.

ARB hearings are open to the public, and any documents you file as evidence will become part of the public record.

Legal resources

All Calgary ARB decisions since 2019, as well as provincial laws and legal cases, are available for free on The Canadian Legal Information Institute (CanLII) website.

Check out the summary of important case law provided by the ARB.

Submitting your evidence

Use the ePortal to upload your evidence and view the City’s evidence. The ePortal automatically shares evidence with the ARB and the City, so you don’t need to submit documents manually to multiple parties. It also allows for larger uploads than most email providers. You’ll get an email confirmation for each evidence disclosure filing in the ePortal.

For those with multiple complaints, the ePortal has group features to make things easier, like filtering entries, notifications of upcoming deadlines, and notifications of disclosures from other parties. You can also group multiple complaints together, save these groups, and submit common evidence to grouped files.

Evidence must be filed by the deadlines set by law. It must be received by 11:59 pm MT on the disclosure deadline shown on the front of the Notice of Hearing. If you’re filing in person, evidence must be delivered during office hours. Disclosure documents should be page-numbered and should not have passwords or other security features. If you don’t follow the rules for disclosure due dates, your complaint might be dismissed.

Paper evidence must be delivered 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: 4th floor, 1212 - 31 Ave N.E.
(in the black drop box beside the building mailboxes in the west hall on the main floor.)
Calgary, AB

The City of Calgary Assessment and Tax 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

Assessment and tax questions?

For questions about assessment and tax, contact:

City of Calgary, Assessment and Tax
Telephone: 403-268-2888
Email: asmt.tribunal@calgary.ca

For more information, see ARB Procedural Rules and Methods for Disclosure of Evidence.