Assessment Review Board (ARB)

The Calgary Assessment Review Board (ARB) is a quasi-judicial board established in accordance with the Municipal Government Act and The City of Calgary Bylaw 15M2018 (ARB Bylaw). It is an impartial tribunal that hears formal complaints against the assessment of properties, businesses, local improvements, and brownfield property exemptions and deferrals, as determined by The City of Calgary.

The Board is independent from The City of Calgary Assessment Business Unit and is comprised of citizen members appointed by City Council. The ARB makes decisions in an impartial manner and applies the principles of natural justice and procedural fairness, which includes but is not limited to: the right to a public hearing; a duty to be fair; the right for all affected parties to be heard; the right to an adjournment if the ARB determines it is merited; and the right to legal counsel.

Important Dates

Thursday, January 4, 2018:

Annual Assessment Notices are mailed

Monday, March 12, 2018:

Final date for complaints on Annual Assessment to be received by the Assessment Review Board

Late March:

Notices of Hearing are sent out


Single residential hearings begin

Click on the steps in the interactive infographic to understand the complaint process

File a complaint File a Complaint Prepare and Submit Evidence Hearing 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.