Filing a Complaint
Please review the information on your Assessment and Tax Notice carefully. You will receive a single notice for each property that you own. If you have any questions, please contact the Assessor at 1-403-867-3530.
If your concerns about your assessment are not satisfied after reviewing it with the Assessor, you may file a complaint against your assessment to the Assessment Review Board. An Assessment Review Board Complaint form is provided along with your Tax Assessment Notice.
The complaint must:
- be sent to the clerk of the Assessment review Board using the Government of Alberta “Assessment Review Board Complaint Form” (number LGS1402). You have 60 days from the date your Tax Assessment Notice was sent to you. The mailing date is shown on your Tax Assessment Notice.
- be filed against assessments – not taxes
- explain why the complainant believes the information shown on the Assessment and Tax Notice is incorrect
The Assessment Review Board does not have the jurisdiction to hear a complaint if any one of these conditions are not met.
Provincial regulations regarding Assessment Review Board hearings came into effect for the 2010 taxation year. It is now a requirement that full disclosure of evidence to be presented at the hearing be exchanged between the complainant and the respondent (an assessor) within a reasonable period of time prior to the hearing date. It is also required that this exchange of evidence be provided to the clerk of the court prior to the hearing. Failure to disclose evidence to be presented can result in the board not allowing any new evidence.
Tip: To avoid penalties, taxes must be paid on or before the deadline specified on the tax notice even if a complaint is filed.
The requirements for non-residential properties, with assessed values of at least $250,000 are:
- the complainant is to provide an issue statement and full disclosure of evidence (to the clerk of the court and the respondent) 21 days prior to the hearing
- the respondent is to provide full disclosure of evidence (to the clerk of the court and the complainant) 7 days prior to the hearing date
- if the complainant wishes to rebut, it must be 3 days prior to the hearing.
For further information see Alberta Municipal Affairs website, and refer to ALBERTA REGULATION 238/2000.