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.

Once certified, ARB members and clerks have access to various resources through the Contact Web Portal.

Please call the MGB office at 780-427-4864 if you have any questions about accessing the portal.

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.

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.

Member Refresher Advanced Course

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

  • Administrative Law
  • Principles of Assessment

ARB Members may have the option of advanced member standing, which 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, 373 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.

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, 372 KB). Once received, you will be contacted. If approved, you will be provided with further information about the online training session.

  • 2020 training dates will be released early November 2019.

Training sessions run annually from February to May.

How to register

Please review the 2 options below.

If you are already ARB certified

If you have previously been ARB certified, you already have an online account.

If you need to get authorized to register

  1. Log in to the Contact Web Portal to verify your information.
    • Your username is typically: firstname.lastname
    • If you do not remember your password, click on ‘forgot password’ to reset it. If you do not receive an email within one hour, check to see if it is in your junk folder or garbage bin. If you did not receive an email, we may have the wrong email listed on your account. Please call our office for assistance at 780-427-4864.
  2. Send an email to arbadmin@gov.ab.ca or call the MGB office at 780-427-4864 to request authorization to register for 2020 courses. MGB will then send an email to the Chief Administration Officer/ARB for confirmation and provide you with access to the available sessions.
  3. Create an account/login
    • Complete the online form, agree to Terms of Use, and submit your request.
      • For the Employer/Organization field, please list the municipality or organization with which you have been appointed to an ARB.
  4. Confirm account
    • Once you have created an account, you will receive an email from ‘contact-elearn@noverant.com’ confirming that the account has been created. If you do not see this email in your inbox, please check your ‘junk’ folder. You will not see any training materials in the account, until your account has been authorized.
  5. Receive authorization
    • Authorization of your request can take up to 5 business days. A representative from MGB will confirm that you have been appointed to an ARB with the municipality or organization you listed, when you created your account. Once you have been approved, you will receive an email with confirmation.
  6. Register for a session
    • After you have received confirmation that your account is authorized, you must log in to the Contact Web Portal and register for a session. You will be given a document that shows you how to register in one of the available sessions for the certification you have been approved to attend.

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.