To ensure property owners have a voice in the property assessment system, the Municipal Government Act has set out a complaints and appeals system for property owners who 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 complaints and appeals process

The assessment complaints and appeals process involves 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.

A Local Assessment Review Board will hear complaints for residential property with:

  • 3 or fewer dwelling units
  • farmland
  • a tax notice other than a property tax notice

A Composite Assessment Review Board will hear complaints for residential property with:

  • 4 or more dwelling units
  • non-residential property

If you believe that the assessment review board has made an error in law or jurisdiction, you may appeal the decision to the Court of Queen's Bench of Alberta.

Assessment review board members and clerks are required to complete the training program approved by the minister of Municipal Affairs.


For further information, consult Part 11 of the Municipal Government Act and the Matters Relating to Assessment Complaints Regulation.


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The following assessment bulletins are available on the open government portal:

  • 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)


Connect with the Assessment Services Branch:

Phone: 780-422-1377
Toll free: 310-0000 before the phone number (in Alberta)
Fax: 780-422-3110
Email: lgsmail@gov.ab.ca

15th Floor, Commerce Place
10155 102 Street
Edmonton, Alberta T5J 4L4