First Step: File a Complaint

The Assessment Business Unit for The City of Calgary mails annual assessment notices each year in early January. Following the mailing of the assessment notices, there is a 60-day Customer Review Period, where you can arrange to speak with a City assessor regarding any disagreements you may have with your assessed value. To learn more about the Customer Review Period, click here.

If you still disagree with your assessed value, you may file a formal complaint with the Calgary Assessment Review Board (ARB). A formal complaint must be filed prior to the final date for complaint (shown on the Assessment Notice) in order for the Board to review your case, even if you are waiting to hear back from your assessor.

Assessment complaints must be received by the final date for complaint indicated on your Assessment Notice. The complaint and correct filing fee must be received no later than this final date or the complaint is not valid and the Board will not hear the complaint.

A valid complaint must include:

  • The specific reasons why you think the information shown on the Assessment Notice is incorrect must be listed on the Complaint form in Section 5 - Reason(s) for Complaint. Stating only that the assessment is too high or incorrect is not sufficient. You can gather information on comparable properties and other evidence to support your case, and check, review and compare your assessment at The City’s Assessment search site.
  • Your contact information including the telephone number where you can be reached on weekdays. If you choose to provide your email address on the complaint form, you will receive correspondence from the ARB via email (please print clearly).
  • Roll number and property address for property assessment complaints, or business identifier (BID), business location and business name for business assessment complaints.
  • Payment of the required filing fee.

The ARB must not hear any matter regarding an issue that is not identified on the complaint form. This means that you cannot introduce new matters or issues at the hearing that have not been disclosed in your complaint.

ARB complaints can be submitted in the following manner:

Submitting a complaint online

The Calgary ARB has a public online filing system called ePortal, where users can file complaints on their property or business assessment. Additionally, ePortal assists users to manage and view the up-to-date status of their assessment complaints, access hearing information, submit evidence disclosures, request postponements, submit withdrawals and access ARB decision 24 hours a day, seven days a week. Payment methods accepted online are debit or credit.

ePortal cannot be used for filing a complaint regarding local improvement or brownfield property exemptions and deferrals, as determined by The City of Calgary. Please see “submitting a complaint in person/mail” to file a complaint.

When completing your complaint online you will be asked to give an estimate of the amount of time you expect to take to present your evidence and argument.

Submitting a complaint in person/mail

To file by paper, you must include a completed Assessment Review Board Complaint form with the correct filing fee. Regardless of the method of submission, the complaint must be received, no later than the final date for a complaint, as shown on the Assessment Notice. The complaint is not valid and the Board will not hear the complaint if submitted later than the final date. The specified fee must accompany the completed complaint form, therefore, faxed and emailed complaints will not be accepted. Payment methods accepted are cash/cheque/money order payable to “The City of Calgary”. See Contact Us for submitting paper complaints.

If submitting a complaint by mail or in person, please attach a copy of the Assessment Notice to the complaint form to facilitate the process and ensure accuracy.

Filing Fee

Your filing fee is indicated on your Assessment Notice. Fees are charged per roll number or business identifier (BID) for the filing of complaints. The exact filing fee is required for each property or business complaint. Please see the FAQ for more information.

The filing fee will be refunded if the Board makes a decision in your favour or the Assessment business unit reduces the assessment in consultation with you.

Click here to go to Second Step: Prepare and Submit Evidence

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.