Assessment Review Board (ARB)

The Calgary Assessment Review Board (ARB) is a quasi-judicial board established in accordance with the Municipal Government Act and The City of Calgary Bylaw 15M2018 (ARB Bylaw). It is an impartial tribunal that hears formal complaints against the assessment of properties, businesses, local improvements, and brownfield property exemptions and deferrals, as determined by The City of Calgary.

The Board is independent from The City of Calgary Assessment Business Unit and is comprised of citizen members appointed by City Council. The ARB makes decisions in an impartial manner and applies the principles of natural justice and procedural fairness, which includes but is not limited to: the right to a public hearing; a duty to be fair; the right for all affected parties to be heard; the right to an adjournment if the ARB determines it is merited; and the right to legal counsel.

Important Dates [UPDATED]

Thursday, January 3, 2019:

Annual Property Assessment Notices are mailed

Tuesday, March 12, 2019:

Final date for complaints on Annual Property Assessments to be received by the Assessment Review Board

Friday, March 22, 2019:

Final date for complaints on Annual Business Improvement Area Assessments to be received by the Assessment Review Board

[NEW!] Friday, July 12, 2019:

Deadline for withdrawal of 2019 Municipal Non-Residential Phased Tax Program (PTP)-eligible assessment complaints if complainants wish to have complaint filing fees refunded. The Clerk of the ARB will refund filing fees for non-residential assessment complaints if all of the following criteria are met:

  • the City of Calgary Assessment Business Unit has determined eligibility under the PTP program;
  • the ARB has not already heard the complaint;
  • the request(s) to withdraw complaint(s) is submitted in writing and is received by the Clerk of the ARB no later than July 12th at 4:30pm (withdrawals may be submitted by email to; and,
  • request(s) to withdraw complaint(s) must specify that the withdrawal is due to PTP eligibility.

For more information, please contact the Coordinator of the Calgary Assessment Review Board at (403) 268-5901, or by email at

Click on the steps in the interactive infographic to understand the complaint process

File a complaint File a Complaint Prepare and Submit Evidence Hearing Notification of Decision
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.