Frequently Asked Questions
  1. What is ePortal and how do I file a complaint online?
  2. Should I pay my taxes even if I have filed a complaint?
  3. What if I want my complaint to be heard together with another complaint?
  4. Where can I find information to prepare for the hearing?
  5. Where can I get further assistance if I want to discuss my assessment, tax, local improvement, mobile home inquiries and/or name, address or school support changes?
  6. What if I need to reschedule my complaint?
  7. Do I have to attend my hearing?
  8. What if I do not want to proceed with my submitted complaint?
  9. Will my filing fee be refunded?
  10. What if I disagree with the Board's decision?
  11. What is the legislation governing the Assessment Review Board?
  12. What is the relationship between "tax" and "assessment"?
  13. What is the difference between the Assessment Review Board (ARB), Local Assessment Review Board (LARB) and Composite Assessment Review Board (CARB)?
  14. How are disclosure timelines determined?
  15. How is my filing fee determined?
  16. Where can I find information about property taxes?
  17. How do I pay my property taxes?
  18. Can I receive financial assistance in paying my property taxes?
  19. I received a Notice of Rejection, what steps can I take?
  20. What is a jurisdictional hearing?

  1. What is ePortal and how do I file a complaint online?

    ePortal is the public online filing system designed to help users manage and view the up-to-date status of their assessment complaints, access hearing information, submit evidence disclosures, request postponements, submit withdrawals, and access your Assessment Review Board decision.

    You can learn how to register for an ePortal account and how to file a complaint online by watching a quick series of ePortal training videos, available under ePortal for citizens or ePortal for agents.

  2. Should I pay my taxes even if I have filed a complaint?

    Yes, to avoid penalties imposed for the non-payment of taxes, you must pay by the due date. Penalties will be applied against unpaid accounts in accordance with municipal bylaws and are not waived due to the filing of a complaint.

  3. What if I want my complaint to be heard together with another complaint?

    Property owners may file multiple complaints and wish them to be heard together as a group. A request for grouping can be made in the Special Considerations section when filing a complaint through ePortal, or can be attached to the initial complaint form. Any request for grouping made after complaints have been submitted will require a completed Grouping Request Form along with a $10 administration fee per roll number or business identifier.

  4. Where can I find information to prepare for the hearing

    You may refer to information on Preparing for a Hearing on this website. Additional information is also available on the Assessment business unit’s website.

  5. Where can I get further assistance if I want to discuss my assessment, tax, local improvement, mobile home inquiries and/or name, address or school support changes?

    Questions on assessment should be forwarded to the Assessment business unit’s customer service centre. Tax questions on items such as local improvements, mobile home inquiries and/or name, address or school support changes should be directed to Tax Advisory Services.

  6. What if I need to reschedule my complaint?

    After submitting a complaint, you will receive a Notice of Hearing document that lists the hearing date and disclosure deadlines. If you need to reschedule due to exceptional circumstances, a postponement request can be made through ePortal, emailed to info@CalgaryARB.ca, or submitted by hard copy well in advance of the scheduled hearing. You will receive a written response from the general chairman of the Board indicating whether the request has been granted or denied.

  7. Do I have to attend my hearing?

    We urge you to attend your hearing so that you will be available to answer any questions the Board may have, but attendance is not mandatory. If you do not attend the hearing it will still take place and all the information you have submitted to the Board (i.e. written submission/evidence) will be read on your behalf.

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

    You may withdraw your complaint through ePortal or by contacting the Assessment Review Board in writing (via ePortal, email, or hard copy) at least three days in advance of the scheduled hearing.

  9. Will my filing fee be refunded?

    If you withdraw your complaint, the filing fee will not be refunded. Your filing fee is only refunded if the Board decides in your favour, or if you come to a signed agreement with the Assessment business unit regarding any changes to your assessment that will resolve your complaint.

  10. What if I disagree with the Board's decision?

    Both you and The City have the right to apply to the Court of Queen’s Bench for judicial review of the ARB decision. An application must be filed with the Court of Queen's Bench no more than 60 days after the date of the decision of the ARB. Judicial reviews of the Board’s decisions are governed by section 470 of the Municipal Government Act.

    If you are considering an application to the Court of Queen’s Bench it is recommended that you consult legal counsel. The ARB staff are not able to offer any legal advice, suggestions, or guidance with respect to such inquiries.

  11. What is the legislation governing the Assessment Review Board?

    The legislation governing the Assessment Review Board is contained in the revised Part 11 of the Municipal Government Act and Alberta Regulation 310/2009 – Matters Relating to Assessment Complaints Regulation, which legislates the procedures that complainants must adhere to after a complaint has been filed. Failure to comply with the legislation and related City bylaws may result in your complaint being deemed invalid.

    Copies of provincial acts and regulations are available from the Alberta Queen's Printer Bookstore.

  12. What is the relationship between "tax" and "assessment"?

    Too often, the terms "assessment" and "taxation" are considered to be interchangeable. However, assessment and taxation are very different. Although one impacts the other, each is a distinct and independent process. Assessment is the process of placing a dollar value on a property for taxation purposes. This value is used as the base for determining the distribution of taxes across both properties and businesses. Taxation is the process of applying a tax rate to a property's assessed value to determine the taxes payable by the owner of the property or business. That being said, you cannot file a complaint about your taxes, only your assessment.

  13. What is the difference between the Assessment Review Board (ARB), Local Assessment Review Board (LARB) and Composite Assessment Review Board (CARB)?

    All complaints submitted to the ARB will be heard by panel of board members, either a CARB or a LARB, as indicated on your Notice of Hearing document.

    The CARB boards have at least two members appointed by the municipality and one member is appointed by the Minister of Municipal Affairs. This board hears complaints about residential property with four or more dwelling units and non-residential property. The LARB board members are appointed by the municipality to hear assessment complaints about farmland, residential property with up to three dwelling units and business assessment complaints.

  14. How are disclosure timelines determined?

    Prior to the hearing date, both the Complainant (the persons that filed the complaint) and the Respondent (The City assessor) must submit to the Assessment Review Board (ARB) all evidence and information they wish to use to support their position. Legislated deadlines determine when this evidence must be disclosed, and any information received after these deadlines may be deemed inadmissible by the board and ignored.

    There are different disclosure deadlines depending on if your complaint is to be heard by a LARB or a CARB.

    For a complaint about an assessment to be heard by a LARB:

    For a complaint about an assessment to be heard by a CARB:

    Complainant must provide full disclosure at least
    21 days before the scheduled hearing date.

    Complainant must provide full disclosure at least
    42 days before the scheduled hearing date.

    Respondent must provide full disclosure at least
    7 days before the scheduled hearing date.

    Respondent must provide full disclosure at least
    14 days before the scheduled hearing date.

    Complainant must provide rebuttal at least
    3 days before the scheduled hearing date.

    Complainant must provide rebuttal at least
    7 days before the scheduled hearing date.

  15. How is my filing fee determined?

    Your filing fee is indicated on your Assessment Notice, and is equal to one per cent of the revenue neutral tax levy calculated from the current year assessment, rounded down to the nearest dollar with a minimum fee of $30.

    For complaints to be heard in front of a Composite Assessment Review Board (Non Residential, Multi-Residential - more than three dwelling units, and Machinery and Equipment) the maximum fee is $650. All other complaints have a maxmimun fee of $50.

    The entire fee must be paid on the filing of any complaint to the Assessment Review Board or the complaint is not valid as per Section 460 (2) of the Municipal Government Act.

  16. Where can I find information about property taxes?

    Please visit the City of Calgary Property Tax page for more information on property taxes.

  17. How do I pay my property taxes?

    The City of Calgary offers a variety of property tax payment options to pay directly to The City or through your bank. Please visit the City of Calgary Property Tax Payment page for more information.

  18. Can I receive financial assistance in paying my property taxes?

    If you are a residential property owner experiencing financial hardship, regardless of age, you may be eligible for a credit/grant of the increase on your property tax account. For more information, please visit the City of Calgary Property Tax Assistance Program page.

  19. I received a Notice of Rejection, what steps can I take?

    If you fail to meet any of the legislated requirements for submitting a formal complaint to the ARB, your complaint will be deemed invalid and rejected by the Board. As a result, copies of any previously submitted documents related to your complaint will be sent to you, along with a Notice of Rejection letter explaining why your complaint was rejected.

    The most commons reasons for rejection are:
    • filing a complaint after the complaint deadline shown on your assessment notice
    • filing a complaint without the filing fee amount shown on your assessment notice
    • Incomplete information on your complaint form
    If you receive a Notice of Rejection letter but still feel the ARB has jurisdiction and should hear your complaint, you may then submit a written request to the ARB for a jurisdictional hearing.

  20. What is a jurisdictional hearing?

    The purpose of a jurisdictional hearing is solely to determine if the Board was correct in their decision to reject your original assessment complaint. You will receive a Notice of Jurisdictional Hearing detailing the time and location of your hearing, along with your legislated evidence disclosure deadlines. At your jurisdictional hearing you will be expected to present your evidence and argue as to why the ARB should overturn their decision to reject your original complaint.

    It is important to note that you will not be permitted to speak to any concerns you may have about your assessment at this hearing.

    A decision will be rendered and sent to you within 30 days from your jurisdictional hearing date. If the Board deems your complaint as valid, you will receive an additional Notice of Hearing for your original assessment complaint.

    Any filing fees submitted to the ARB prior to rejection will be refunded to you 45 days after you receive your Notice of Rejection letter. However, if you make a request for jurisdictional hearing, your filing fee is forfeit and will only be returned if you have favourable outcomes in both your jurisdictional and subsequent assessment complaint hearings.

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.