Third Step: Hearing


Your complaint is stronger if you attend the hearing and are present to answer any questions the Board may have. As the complainant making a presentation to the Board, you are responsible to substantiate your arguments with evidence. The onus of proof is on you to demonstrate your position. However, if you do not attend the hearing, it will still take place. The information you have submitted to the Board (i.e. written submission/evidence) will be read on your behalf.

If your information is not specific and detailed, the complaint may be dismissed. Therefore, it is important to make sure your written submission clearly and fully describes your reasons for disputing the assessment and includes supporting evidence. If information is provided, the Board will then hear the City assessor's presentation and make its decision based on all the information available.

Board Policies and Procedural Rules

The Policies and Procedural Rules of the Calgary Assessment Review Board 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.

All parties are advised to review the Calgary ARB Policies and Procedural Rules prior to their hearing.

On the Hearing Date

The amount of time required for each hearing will vary, so you will not be assigned a specific time for your hearing. Your Notice of Hearing will indicate the starting time of either a morning or afternoon session; please plan to arrive 10 minutes before the time shown on your Notice of Hearing.

Parking is free in the designated City of Calgary stalls. When you arrive in the building, check in at the reception counter on the fourth floor. You will be directed to the boardroom in which your hearing will take place.

The hearings are open to the public. For the ARB hearing calendar, please click here

At the Hearing

Before the first complaint is heard the presiding officer will typically announce the procedure to be followed.

  1. When your complaint is called, you will be invited to take a seat at the complainant’s table facing the Panel.
  2. As the complainant you will be asked to present your case first.
  3. 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.
  4. Then the assessor may question you and present information in defense of the assessment. You will also have a chance to ask questions of the assessor.
  5. When all the evidence has been presented, you and the assessor may present final arguments to the Board and summarize your positions.
  6. The Panel members may ask questions at any time.

The Panel will consider the evidence you submitted along with the evidence provided by the Assessment business unit 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.