Overview

Property assessment complaints are heard by the municipally administered assessment review boards (ARBs).

The Municipal Government Board (MGB) 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 MGB 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 MGB appoints MGB members to CARB panels and provides advice on technical and procedural matters to CARB administrators.

Requesting a presiding officer from the MGB

Contact the MGB by email at mgbmail@gov.ab.ca, indicating the requested date and time for a hearing.

Note: Before confirming dates with parties, please contact the MGB to determine MGB member availability.

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

If a judicial review is being filed on a CARB decision

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

ARB member and clerk training

ARB Certification

Newly appointed ARB members and clerks are required to complete a training program provided by the MGB.

After successful completion of the training program, the member or clerk will receive their ARB certification.

ARB certification is valid for 3 years from the date the training program is completed.

Certified members and clerks must complete a 'refresher' training program every 3 years to maintain their ARB certification.

Training requirements for ARB clerks and board members (Ministerial Order No. M:001/14)

Courses

New Member Course

This course is for newly appointed ARB members and covers:

  • Administrative Law
  • Principles of Assessment

This course is 3 days in length. Successful completion of an online exam within 7 days of the course date is required to obtain certification.

To register for the New Member Course fill out the registration form and please see instructions for submission on the bottom of the form:

Member Refresher Course

This is a more condensed course for ARB members who need to recertify, and reviews:

  • Administrative Law
  • Principles of Assessment

This course is 2 days in length. Successful completion of an online exam within 7 days of the course date is required to obtain certification.

To register for the Member Refresher Course fill out the registration form and please see instructions for submission on the bottom of the form:

Member Refresher Advanced Course

This is a self-study course for experienced ARB members who need to recertify, and covers:

  • Administrative Law
  • Principles of Assessment

The course involves:

  • receiving training manuals via mail
  • self-study of online modules
  • participation in an online seminar (to discuss updates and have the ability to ask questions of an instructor)
  • completion of the required exam online

As an advanced member, there would be no additional requirement to attend an in-person session.

To be considered for the advanced member course, please submit the Application Form for Advanced Member Refresher Course (PDF, 396 KB). Once received, you will be contacted. If approved, you will be provided with further information about the online training session.

New Clerk/Clerk Refresher Course

This course is for newly appointed ARB clerks, as well as ARB clerks who need to recertify.

The course covers the area of administrative law, specific to the ARB complaint process.

This course is one day in length. Successful completion of an online exam within 7 days of the course date is required to obtain certification.

To register for the New Clerk/Clerk Refresher Course fill out the registration form and please see instructions for submission on the bottom of the form:

Clerk Refresher Advanced Course

This is a self-study course for ARB clerks who need to recertify. The course covers the area of administrative law, specific to the ARB complaint process.

ARB clerks may have the option of advanced clerk standing, which involves the following:

  • receiving training manuals via mail
  • self-study of online modules
  • completion of the required exam online

Optional participation in an online seminar to receive updates and have the ability to ask questions of an instructor is available. As an advanced clerk, there would be no additional requirement to attend an in-person session.

To be considered for the advanced clerk course, please submit the Application Form for Advanced Clerk Refresher Course (PDF, 396 KB). Once received, you will be contacted. If approved, you will be provided with further information about the online training session.

Resources

Legislative framework for Alberta ARBs

The MGB has worked with Alberta Queen's Printer to develop a 6x9 coil bound booklet, which contains:

  • Municipal Government Act
  • MRAC
  • Matters Relating to Assessment and Taxation Regulation
  • Community Organization Property Tax Exemption Regulation
  • Minister’s Guidelines
  • Interpretation Act

Order a copy of the Legislative Framework for Alberta Assessment Review Boards from Queen’s Printer.  The legislation in this booklet is effective June 2019.