Third Step: Hearing

For the 2021 hearing season, we will offer parties the option of written hearings, videoconference hearings, or teleconference hearings. The Board is currently updating their policies and procedures for 2021; please check back at a later date for more details.


Assessment Review Board (ARB) hearings are open to the public. Teleconference and videoconference hearings are recorded. You may choose to have your complaint heard by one of the three following methods:

Option 1: WRITTEN HEARING

Where the parties agree to proceed by way of a Written Hearing, the ARB will adjudicate the complaint and issue a decision based solely on the written evidence and argument submitted by the parties in accordance with the regulated timelines set out on the Notice of Hearing.

There will be NO personal attendance before the ARB by either party. Parties will not make oral submissions to the ARB, and will not have the opportunity to ask questions of the other party.

If you would like your complaint to proceed by Written Hearing, you must send an e-mail to the ARB at info@CalgaryARB.ca referencing the property Roll Number(s) under complaint, and stating your election to have your complaint(s) proceed by Written Hearing. Please note, this option requires both parties’ consent (i.e. both the complainant and respondent).

Option 2: TELECONFERENCE HEARING

Parties will submit written evidence and argument in accordance with the regulated timelines set out on the Notice of Hearing.

Parties will appear before the ARB on the hearing date by telephone call. The Teleconference Hearing will be conducted in the same manner as an in-person hearing. Parties will present their evidence and argument orally to the ARB by telephone and will have the opportunity to ask questions of the other party.

Option 3: VIDEOCONFERENCE HEARING

Parties will submit written evidence and argument in accordance with the regulated timelines set out on the Notice of Hearing.

Parties will appear before the ARB on the hearing date by videoconference. The Videoconference Hearing will be conducted in the same manner as an in-person hearing. Parties will participate by appearing on-camera and will present their evidence and argument orally to the ARB, and will have the opportunity to ask questions of the other party.

To participate in a Videoconference Hearing below are the minimum requirements:

   ✓   Computer with a working web camera and microphone
   ✓   Reliable, high-speed internet connection

If you would like your complaint to proceed by Videoconference Hearing and your technology meets the minimum requirements, please send an e-mail to the ARB at info@CalgaryARB.ca referencing the property Roll Number(s) under complaint, and stating your election to have your complaint(s) proceed by Videoconference Hearing.

The ARB office will be emailing parties in late-March asking them of their preferred hearing format. All requests for a Written hearing or Videoconference hearing must be received on or before Monday April 5th 2021, otherwise your complaint will be scheduled for a Teleconference Hearing.

Board Policies and Procedural Rules: The Policies and Procedural Rules of the Calgary ARB set out procedures and policies with respect to ARB hearings. They are issued by the General Chair to establish various practices for the efficient administration of Board matters. These policies stipulate obligations and duties of the Board and procedures and policies that govern Board proceedings. They have been developed in recognition of the fundamental and overriding responsibility to maintain the integrity, competence and effectiveness of the Calgary ARB.

2021 Procedural Rules - Coming Soon

2020 Teleconference Hearings

2020 Addendum to Procedural Rules

2019 Policies for Board Members

2019 Procedural Rules

On the Hearing Date

Written Hearings: If parties have elected for a Written Hearing, they will not appear before the ARB. A Notice of Hearing will be issued with associated deadlines for evidence disclosure. Although a hearing date is set, parties will not attend the hearing. The ARB Panel assigned to hear your Complaint will convene to review all evidence and written presentations submitted by the parties, including your rebuttal submissions, if any, and will issue a Decision based solely on the Panel’s review and analysis of these submissions.

Teleconference Hearings: For complaints that proceed by way of a Teleconference Hearing, the ARB will issue a Notice of Hearing with a date and time for the proceeding. A phone number and access code for your hearing will be provided to you before the scheduled hearing date. Please plan to get all required technology ready 10 minutes before the time shown on your Notice of Hearing.

Videoconference Hearings: For complaints that proceed by way of a Videoconference Hearing, the ARB will issue a Notice of Hearing with a date and time for the proceeding. All Videoconference Hearings use MS Teams. You have the option to join via a browser or you can download the application. A link to access your hearing will be provided to you before the scheduled hearing date. Please plan to get all required technology ready 10 minutes before the time shown on your Notice of Hearing.

The hearings are open to the public and are recorded. For the ARB hearing calendar, please log into your ePortal account.

At the Hearing: Before the complaint is heard, the presiding officer will typically announce the procedure to be followed.

  1. As the complainant you will be asked to present your case first.
  2. You may then present your evidence. Be as specific as possible. Explain why you think the assessment is incorrect. Describe the evidence that supports your case. Make your comments to the presiding officer, not to other parties or the other Board members.
  3. Then the City assessor may question you and present information in defense of the assessment. You will also have a chance to ask questions of the assessor.
  4. When all the evidence has been presented, you and the assessor may present final arguments to the Board and summarize your positions.
  5. The Board members may ask questions at any time.

The Board will consider the evidence you submitted along with the evidence provided by the City assesor to decide if your current year assessment is fair and equitable compared to other similar properties or similar business premises in your neighbourhood/community.

The Board cannot make decisions concerning your rate of taxation, nor can it help you obtain City services.

Click here to go to Fourth Step: 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.