About the Calgary Assessment Review Board (ARB)

What is the ARB?

The Calgary ARB is an impartial Board that hears and adjudicates the formal complaints against the assessments of any property, business, local improvement, and a designated officer’s decision to refuse to grant a full or partial tax exemption or tax deferral for brownfield properties in the city of Calgary.

Board Composition

The ARB is appointed by City Council as set out in the Municipal Government Act. The members are not employees of The City of Calgary but are taxpayers, like you. They have a wide range of experience in property valuation, real estate, law, construction, property management and other fields. Their role is to adjudicate formal complaints in order to maintain assessment equity throughout the city.

To allow for a diversity of expertise and perspectives on the Board, there is a 12 year term limit for ARB members. This change will support continuity and succession planning for the Board.

If persons appearing before the Board object to a Board member sitting on a hearing, on the basis of bias, they should state their objection, and reasons for the objection, at the start of their presentation. The Board member will then respond to their objection. The presiding officer will consider the objection and the response of the Board member and will determine if the member should stand down from the hearing.

Board Policies and Procedural Rules

The Calgary Assessment Review Board Policies and Procedural Rules are currently under review by the ARB. The Province of Alberta enacted a new legislative framework for assessment review boards effective January 01, 2018. The proclamation of the Modernized Municipal Government Act requires the Calgary ARB’s Policies and Procedural Rules to align with the new requirements of the MGA. We anticipate posting the new Rules by May 01, 2018.

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.