To ensure property owners have a voice in the property assessment system, the Municipal Government Act has set out a complaints and appeals system for property owners who have concerns about their assessment.

The process involves filing a complaint with your municipality's assessment review board. The type of property the complaint is about will determine the type of assessment review board that will hear your complaint.

Residential property with three or fewer dwelling units, farmland, or a tax notice, other than a property tax notice, will be heard by a Local Assessment Review Board (LARB). Residential property with four or more dwelling units or non-residential property will be heard by a Composite Assessment Review Board (CARB).

If you believe that an error in law or jurisdiction has been made by the assessment review board, you may appeal that decision to the Court of Queen's Bench of Alberta (CQB).

To obtain information on your property assessment or on filing a complaint, contact your municipality at the address or telephone number printed on your assessment notice or tax notice. Your municipality may also provide detailed information on their website.

Assessment review board members and clerks are required to complete the training program approved by the Minister of Municipal Affairs. For more information, click here .


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For further information consult Part 11 of the Municipal Government Act (MGA) and the Matters Relating to Assessment Complaints Regulation (MRAC).

Assessment Complaints and Appeals Process

For more information regarding the Assessment Complaints and Appeals process, please contact Municipal Affairs at:

Assessment Services Branch
15th Floor, Commerce Place
10155  102 Street
Edmonton, Alberta  T5J 4L4

Phone: 780-422-1377
Toll free: 310-0000 before the phone number (in Alberta)
Fax: 780 422-3110

Email: lgsmail@gov.ab.ca
Website: Property Assessment and Taxation