Second Step: Prepare and Submit Evidence

The Board staff will not act as an agent, counsel or advocate to any party, nor will they offer an opinion on the merit or lack of merit of any complaint. Information provided by the Board staff is for your assistance only, it cannot be construed as legal advice nor will it assure you of a favourable decision.

Please note that the Board is not an evidence seeking body. It relies on written evidence presented, as well as verbal submissions made at hearings, as the basis for its decisions. It is therefore critical that persons appearing before the Board ensure that sufficient evidence is presented to support their respective positions.

Listed below are some ideas to think about when gathering information for your ARB hearing:

  • Appraisals or assessments of similar properties located in your neighbourhood. Assessment information is available at
  • Repair estimates from a reputable contractor for physical problems (e.g., cracked foundation, roof leaks, etc.). Keep in mind not every defect will lower the value of your property, such as defects that result from normal wear and tear.
  • Estimates of your property’s value in the current market from a professional appraiser, assessor or realtor.
  • Look for sales data on properties similar to yours (size, age, location) that sold before July 1 of the previous year.
  • In presenting comparisons between your property and other similar and/or comparison properties, compare features such as services, landscaping, number and size of bathrooms, basement (finished or unfinished), fireplaces, garage/carports, outbuildings, repairs and environmental problems.
  • For apartment condominium units, compare features such as the floor your unit is on, view, corner, inside or end unit, floor plan, parking, elevators and building services.
  • In presenting comparisons between your business and other businesses in similar premises; describe the square footage, net rent, location, age and quality of the buildings where the businesses are located.
  • Photographs of your property or business and other properties or businesses you are using as comparisons provide valuable support for a verbal discussion.
  • Maps are helpful to locate properties used in comparisons.
  • Use a computer spreadsheet program to create your comparison chart or prepare one by hand.
  • You may have witnesses appear on your behalf if you wish.

Hearings of the Assessment Review Board are open to the public and documents filed as evidence in respect of a complaint will form part of a public record; however, the Freedom of Information and Protection of Privacy Act (FOIP) protects the confidentiality of information and therefore governs release of information. For more information, please click here.

Submitting your Disclosure of Evidence

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. Both Complainant and Respondent also submit to each other by the legislated deadlines, so all parties involved have the same information. By sharing information, both you and the assessor will have a better understanding of how to present your case to the Board. It is also another opportunity for you and the assessor to resolve the issue before the hearing.

You must submit your evidence to both the Assessment Review Board and to the Assessment business unit in one of the following ways:

Assessment Review Board

Online: ePortal


P.O. Box 2100, Station M, #222
Calgary, AB T2P 2M5 

In-person Delivery:
4th floor, 1212 - 31 Ave., N.E.
Deerfoot Junction 3 Building (DJ3 Bldg.)
Calgary, AB

Fax: 403-277-8421 

The City of Calgary Assessment Business Unit

Online: Assessment Search


P.O. Box 2100, Station M, #8002
Calgary, AB T2P 2M5 

In-person Delivery: 
2924 - 11 Street N.E. 
Ad Valorem Place 
Calgary, AB

Failure to comply with the rules governing disclosure due dates may result in your complaint being dismissed.

Electronic Disclosure: Parties may disclose to the ARB one electronic copy of their evidence through ePortal online, or by email, no later than the disclosure deadline indicated on the front of the Notice of Hearing. ARB administration will provide three black and white paper copies to the Board for the hearing.

Paper Disclosure: Parties may disclose four hard copies of their evidence to the ARB no later than 4:30 p.m. on the disclosure deadline indicated on the Notice of Hearing. ARB administration will provide three hard copies to the Board for the hearing, and will keep the remaining one hard copy on file for ARB records.

Click here to go to Third Step: Hearing

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.