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Assessment Review Board Governance

The Assessment Review Board is a quasi-judicial board with citizen board members appointed by City Council as set out in the Municipal Government Act. The Board is administered by the Legislative and Legal Services Department allowing the Boards to be kept separate and apart from the Assessment and Taxation Department.


Board Members must complete mandatory training offered by the Government of Alberta. They have a wide range of experience and are citizens at large. Assessment Review Boards consist of two to three members at one time.
They are established to adjudicate disputes between the City and you, as a resident. The role of an Appeal Board is to determine whether the grounds for an appeal can be substantiated.
The Assessment Review Board determines if the information found on a Notice of Assessment or Tax Notice is correct and that the assessment is fair and equitable, taking into consideration assessments of similar properties or businesses in the same municipality.
The Board is responsible to ensure that residents have access to a fair and impartial hearing. The Appeal Board hears evidence from the parties involved and has the authority to confirm, reverse or vary a decision.
Assessment Review Board Hearing Levels


In 2010, the Municipal Government Act was amended and Regulation 238/2000 was replaced by Alberta Regulations – Matters Relating to Assessment Complaints Regulation. The result was the establishment of a Local Assessment Review Board (LARB) and a Composite Assessment Review Board (CARB).
Local Assessment Review Board (LARB) – Members of this board are appointed by the municipality to hear assessment complaints about residential property with up to three dwelling units or farmland.


Composite Assessment Review Board (CARB) – Two members of this board are appointed by the municipality and one member is appointed by the Minister of Municipal Affairs. This board hears complaints about non-residential (commercial) and residential property with four or more dwelling units. 
Legislation Governing the Assessment Review Board

The legislation governing the Assessment Review Board is contained in revised Part 11 of the Municipal Government Act and Alberta Regulations – Matters Relating to Assessment Complaints Regulation, which legislates some of the procedures that complainants must adhere to after a complaint has been filed. 


Failure to comply with the legislation and related City bylaws may result in your complaint being invalid. 
Contact Information:
Wendy Smith, ARB Clerk
Telephone:  403 320 3030