Composite Assessment Review Boards

The Land and Property Rights Tribunal provides presiding officers for Composite Assessment Review Board hearings.

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Property assessment complaints are heard by the municipally administered Assessment Review Boards (ARBs).

The Land and Property Rights Tribunal (formerly Municipal Government Board) provides the presiding officer for the Composite Assessment Review Board (CARB) hearings. CARBs hear all property assessment complaints except for:

  • residential properties with 3 or fewer dwelling units
  • farm land

Consult your assessment notice and municipality for information on complaint deadlines. Also see Property assessment complaints and appeals.

For further information, consult Part 11 of the Municipal Government Act and the Matters Relating to Assessment Complaints Regulation, 2018 (MRAC).

For parties to CARB hearings

  • Assessment Complaint forms and Agent Authorization forms are available through municipal offices in the formats preferred by each municipality.
  • Electronic copies of the forms are also available through Municipal Affairs, Assessment Services Branch.
  • CARB Decisions may be found by selecting Board Order Search and using the search tools listed.
  • Lawyers may provide information on judicial reviews of CARB decisions.

Fees and refunds

  • Complaint fees must be received by the municipality at the time the complaint is filed. See section 12 of the MRAC Regulation for details.
  • Fees must be refunded if the ARB panel changes an assessment in favour of the complainant or if the assessor makes a correction to the assessment roll.

For CARB administrators

The Tribunal appoints its members to CARB panels and provides advice on technical and procedural matters to CARB administrators.

Requesting a presiding officer from the Tribunal

Contact the Tribunal by email at [email protected], indicating the requested date and time for a hearing.

Before confirming dates with parties, please contact the Tribunal to determine member availability.

  • Upon receiving confirmation of availability from the Tribunal, provide the Tribunal with an email confirming the date(s), time and place of the hearing.
  • Prior to the hearing, the Tribunal will advise the CARB which member has been appointed as the presiding officer for the CARB hearing. The Tribunal member will advise the CARB what information the Tribunal member requires prior to the hearing. This information is sent directly to the Tribunal member.

If a judicial review is being filed on a CARB decision

  • Consult with your own legal counsel.
  • The Tribunal can answer procedural questions that CARB administrators may have.


Connect with the Land and Property Rights Tribunal:

Hours: 8:15 am – 4:30 pm (closed 12 pm to 1 pm)
Phone: 780-427-2444
Toll free: 310-0000 before the phone number (in Alberta)
Fax: 780-427-0986
Email: [email protected]

Land and Property Rights Tribunal
2nd Floor, Summerside Business Centre
1229 91 Street SW
Edmonton Alberta  T6X 1E9