In short · September 28, 2026
As of September 28, 2026, you appeal an Alberta property assessment by filing a complaint with your municipality’s Assessment Review Board no later than 60 days after the notice of assessment date printed on your notice, which was March 23, 2026 in both Calgary and Edmonton this year, with a $50 fee for a house.
The rules at a glance
| Who assesses | Municipalities: the municipal assessor assesses all property except designated industrial property, which the provincial assessor assesses (MGA, s. 289). |
|---|---|
| Cycle | Every year. “All property assessments are prepared annually,” says alberta.ca. |
| Valuation date | Market value on July 1 of the previous year (MRAT, s. 6) and physical condition on December 31 of the previous year (MGA, s. 289(2)). For 2026 notices: July 1, 2025 and December 31, 2025. |
| Notices | The assessor sets a notice of assessment date between January 1 and July 1; the notice is sent at least 7 days before it (MGA, ss. 308.1 and 310). Calgary and Edmonton send their notices in January (January 12, 2026 in Edmonton). |
| Deadline to challenge | The complaint must be filed no later than 60 days after the notice of assessment date printed on the notice (MGA, s. 284(4)). In 2026, that was March 23 in both Calgary and Edmonton. |
| First step | Contact the municipal assessor during the review period (the Customer Review Period in Calgary and Edmonton); the assessor can correct an error without a formal complaint. This step does not extend the complaint deadline. |
| Appeal | Complaint to the municipality’s Assessment Review Board (ARB): LARB for 3 or fewer dwellings and farm land, CARB for 4 or more dwellings and non-residential property. Then judicial review at the Court of King’s Bench within 60 days of the decision (MGA, s. 470). |
| Fees | Set by council, capped by MRAC (Schedule 2): up to $50 (3 or fewer dwellings, farm land), up to $650 (4 or more dwellings, non-residential). Calgary and Edmonton: $50 and $650. Refunded if the decision is favourable or the assessor corrects the roll. |
| Can the value go up? | Yes. The MGA (s. 467(1.1)) states that the ARB’s power includes the power to increase or decrease an assessed value, and the Calgary ARB notes that it “can lower, raise or not change your assessment.” |
The guides
- How to appeal your property assessment in Alberta: the complete guide
Complaint to the Assessment Review Board, the 60-day deadline, fees, evidence, hearing and recourse: how to appeal an Alberta property assessment, step by step.
- Alberta property assessment appeal deadline
Complaints are due 60 days after the notice of assessment date, not after receipt. Calgary and Edmonton 2026 dates, July 1 and December 31 explained.
- Evidence that works at the Assessment Review Board
Comparable sales as of July 1, errors in property details, repair estimates: the evidence the Calgary ARB and the law point to, and what does not count.
- What a complaint costs, and what you can save
Fees of $50 to $650 capped by regulation, Calgary and Edmonton fees, refunds, and the method to estimate the tax saving from a lower assessed value.
- After you appeal: hearing, decision and recourse
The ARB hearing, a written decision within 30 days, judicial review at the Court of King’s Bench within 60 days, and when an AACI or CRA appraiser really helps.
Talk to a professional appraiser in your area
These guides help you understand your assessment and spot a problem. For an income property, a high value or a file headed to the appeal board, a professional appraiser (AACI or CRA) is the right person. Payotte has verified 13 in Alberta, one per sector.
Find the verified appraiser in my areaGeneral information based on public sources. This is neither legal advice nor a certified appraisal. A review request can also lead to a higher value.
Frequently asked questions
What is the deadline to appeal a property assessment in Alberta?
60 days after the notice of assessment date set by the assessor and printed on your notice (Municipal Government Act, s. 284(4)). It is not 60 days after you receive it. In 2026, the deadline was March 23 in Calgary and Edmonton.
How much does an assessment complaint cost in Alberta?
The regulation caps fees at $50 for residential property with 3 or fewer dwellings and $650 for 4 or more dwellings and non-residential property. Calgary and Edmonton charge those amounts. Fees are refunded if the assessment is changed in your favour.
Can I appeal my property taxes?
No. The Municipal Government Act says there is no right to make a complaint about any tax rate (s. 460(8)). A complaint is about the value or about wrong information on the notice.
Can my assessment go up if I appeal?
Yes. The law states that the Assessment Review Board can increase or decrease an assessed value (MGA, s. 467(1.1)), and the Calgary ARB says so on its filing page.
Official sources
- Municipal Government Act, RSA 2000, c. M-26 (Alberta King’s Printer, PDF)
- Matters Relating to Assessment Complaints Regulation, 2018, AR 201/2017 (Alberta King’s Printer, PDF)
- Matters Relating to Assessment and Taxation Regulation, 2018, AR 203/2017 (Alberta King’s Printer, PDF)
- Alberta.ca: Property assessment
- Alberta.ca: Property assessment complaints and appeals
- Alberta.ca: Composite Assessment Review Boards (Land and Property Rights Tribunal)
- City of Calgary Newsroom, January 15, 2026: 2026 property assessment notices have been sent
- Calgary Assessment Review Board: Step 1, File a complaint (fees)
- City of Edmonton: Assessment of Properties (key dates 2026)
- Edmonton Tribunals, Assessment Review Board: Filing a Complaint (deadline and fees)