The Municipal Government Board (MGB) is an independent and impartial quasi-judicial board established under the Municipal Government Act to make decisions about land planning and assessment matters.



  • Under some circumstances, municipalities apply to incorporate lands into their boundaries from other municipalities. The MGB makes recommendations to the Minister.

Subdivision Appeals

  • The MGB hears appeals of subdivision authority decisions when the land being subdivided is near bodies of water, highways, historical resources or sites, landfills, waste treatment or storage sites or is in the Green Area.

Intermunicipal Disputes

  • Disputes between municipalities, where one or more municipalities believe that the adoption or amendment of a statutory plan or a land use bylaw by an adjacent municipality will cause detriment.

Linear Property Assessment Complaints

  • Linear property includes pipelines, wells, telecommunication systems and electrical power systems. Assessed persons or municipalities may file complaints with the MGB about linear property assessments.

Equalized Assessment Complaints

  • Municipalities may appeal equalized assessments to the MGB. An equalized assessment aims to make sure that municipal assessments across Alberta are calculated consistently for the purposes of requisitioning taxes and calculating grants.

Composite Assessment Review Board

  • MGB members also act as presiding officers for municipally administered Composite Assessment Review Board (CARB) panels.

MGB also administers the provincial Assessment Review Board Member and Clerk Training Program.

Other MGB appeals and recommendations

  • Disaster Recovery Program Referrals
  • Conflicts between municipalities and housing management bodies
  • Regional Service Commission Disputes
  • Disputes involving municipal planning rules and authorizations from:
    • Natural Resources Conservation Board (NRCB)
    • Energy Resources Conservation Board (ERCB)
    • Alberta Energy and Utilities Board (AEUB)
    • Alberta Energy Regulator (AER)
    • Alberta Utilities Commission (AUC)
    • For these disputes, use the S. 619 Notice of Appeal form (PDF, 412 KB)
  • Disputes involving municipal planning decisions and authorizations and approvals by the Alberta Energy Regulator (or the Energy Resources Conservation Board and Energy and Utilities Board) Alberta Utilities Commission, or the Natural Resources Conservation Board
  • Any other matters referred to the MGB by the Minister or the Lieutenant Governor

Rules of procedure

The following rules are effective June 1, 2018 and replace the former MGB Procedure Guide.

Additional resources

Board Order search

The MGB Board Order search allows users to search for decisions within the MGB's database.

Board members

The Municipal Government Board is currently made up of a Chair and 50 board members. All board members are appointed by Order in Council on the basis of their experience and knowledge of assessment, taxation, planning, development and quasi-judicial processes. The MGB is not currently recruiting new board members. New Board member recruitment is posted on current public agency board opportunities.

MGB hearing panels consist of a Presiding Officer and two members, or a single member where legislation allows. Composite Assessment Review Boards (CARBs) sit with one MGB Member as a Presiding Officer and two municipally appointed non-MGB members.

Mission, vision, values and goals


The Municipal Government Board shall provide timely, independent, quasi-judicial appeal adjudication to all parties in the areas of assessment matters, planning, subdivision appeals, inter-municipal disputes and annexation recommendations, that yields fairness and equity consistent with the authority of the Municipal Government Act.


The Alberta Municipal Government Board will be a leader among tribunals with a reputation for excellence in adjudication.

All Albertans shall have access to a fair and independent process with strict adherence to the principles of natural justice and in which all individuals are treated fairly and without bias in an open, orderly and impartial manner.

This vision will be attained by:

  1. Providing benchmark decisions.
  2. Advocating excellence and providing guidance in decision making to stakeholders.
  3. Demonstrating efficiency, effectiveness and timeliness in the appeal process.
  4. Respecting rights of individuals, businesses, corporations and municipalities.
  5. Ensuring that all property assessments are equitable, fair and correct in accordance with legislation.
  6. Striving for consistency and predictability based on evidence presented.


In service to stakeholders the Municipal Government Board values:

  1. Our strength through the diversity of our members and the quality of our staff.
  2. The right to natural justice and timeliness in the adjudication process.
  3. Respect for and responsiveness to our stakeholders.
  4. Provision of quality service to stakeholders.
  5. Consistent interpretation of legislation.
  6. Commitment to the Code of Ethics and Conduct.
  7. Organizational alignment and a team approach to problem-solving.
  8. Innovative use of automated information services.
  9. Continuous organizational development, self-improvement and self-evaluation.
  10. Enriched and rewarding work environment which recognizes productivity.


Organizational Effectiveness: The Municipal Government Board will be an effective organization, roles and accountabilities will be clear and understood, and processes and relationships will be purposely aligned.

  1. Processes: The Municipal Government Board will reflect accessibility, efficient scheduling, timely decisions and fair hearing procedures consistent with the principles of natural justice.
  2. Quality Decisions: Municipal Government Board decisions will be legislatively correct, well reasoned, consistent with evidence and relevant case law and will be issued on a timely basis.
  3. Stakeholder Satisfaction: The Municipal Government Board will be proactive and responsive to stakeholder feedback and satisfaction. A stakeholder is defined as all people who have a vested interest in the outcomes of the Municipal Government Board. This would include Board members, staff, and all external parties who come before the MGB, the department and the Minister.
  4. Budget Plan: The Municipal Government Board budget will reflect the business plan and will provide for effective and efficient use of financial resources to support MGB priorities.

Forms and reports

Designated Industrial Property Assessment Complaint/Equalized Assessment Appeal Forms

Make sure the Macros on the downloaded forms are Enabled. Do not complete the forms by hand.

Trouble opening or completing PDF forms?

Fillable forms do not open properly on some mobile devices and web browsers. To fill in and save this form:

  1. Click on the PDF link to save it on your computer.
  2. Launch Adobe Reader.
  3. Open the PDF from within Adobe Reader. You can now fill and save your form.



Compensation transparency

Newsletters and reports



To connect with the Municipal Government Board:

Hours: 8:15 am to Noon and 1:00 pm to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-4864
Toll free: 310-0000 before the phone number (in Alberta)
Fax: 780-427-0986
Email: mgbmail@gov.ab.ca

Municipal Government Board
2nd Floor, Summerside Business Centre
1229 91 Street SW
Edmonton Alberta  T6X 1E9