As of January 1, 2018, the Municipal Government Act creates a right to appeal off-site levy bylaws for items under section 648(2.1) to the Municipal Government Board (MGB). These items include the capital cost for appurtenances related to and any land required for or in connection with:

  • new or expanded community recreation facilities
  • new or expanded fire hall facilities
  • new or expanded police station facilities
  • new or expanded libraries

For Residual Procedure Rules for matters under subsections 488(1) (D, E, E.1, G, H, and K) see MGB Residual Procedure Rules.


There is no cost to file an appeal.


Any person directly affected by a bylaw imposing a levy for a purpose listed in section 648(2.1) (see above) may submit a notice of appeal.

How to file an appeal

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.

You may use the Notice of Appeal form (PDF, 329 KB) available on this website or submit a written letter.

Either way, your notice must be received by the MGB within 30 days of the date that the levy bylaw (or amendment) was passed. It must also include the information in section 12(1) of the Off-site Levies Regulation AR 187/2017.

According to this provision, the notice must:

  • identify the municipality or municipalities that passed the bylaw
  • identify how the appellant is directly affected by the bylaw
  • set out the grounds on which the appeal is made
  • contain a description of the relief requested by the appellant
  • where the appellant is an individual, be signed by the appellant or their lawyer
  • where the appellant is a corporation, be signed by an authorized director or officer of the corporation or by the corporation's lawyer
  • contain an address for the appellant

Please note that failure to meet these requirements may result in dismissal of your appeal.

After you submit your notice of appeal

Under section 14 of the Off-site Levies Regulation, the municipality may still impose and collect the levy if an appeal under section 10 is filed.

However, if a levy is collected during an appeal, the funds must be held in a separate account for each type of facility.

The municipality cannot use the levy funds until the appeal has been determined by the MGB.


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: [email protected]

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