To ensure property owners have a voice in the property assessment system, the Municipal Government Act allows property owners to submit complaints and appeals when they have concerns about their assessment.
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 boards
Assessment complaints involve 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.
Assessment review board members and clerks must complete the approved training program.
Local Assessment Review Board
Hear complaints for residential property with:
- 3 or fewer dwelling units
- a tax notice other than a property tax notice
Composite Assessment Review Board
Hear complaints for property with:
- 4 or more dwelling units
- non-residential property
You may file an application for judicial review with the Alberta Court of King's Bench to determine if the assessment review board has acted in a fair, reasonable and lawful manner.
For further information, consult Part 11 of the Municipal Government Act and the Matters Relating to Assessment Complaints Regulation.
- Assessment notice – Date by which a complaint must be made (IB Bulletin No. 10-05)
- Assessment Complaints and Appeals System (IB Bulletin No. 08-01)
- Amendment to the Assessment Complaints and Appeals Regulation (AR 238/2000) (IB Bulletin No. 07-07)
Assessment Services Branch