After you appeal: hearing, decision and recourse

Before the hearing: the Notice of Hearing and evidence

After you file, the board clerk schedules a hearing. For a LARB, the clerk must notify the parties of the date and the disclosure timelines at least 35 days before the hearing; for a CARB, at least 70 days before (MRAC, ss. 4 and 8). The exact dates are on your Notice of Hearing.

The complainant then discloses evidence, the municipality responds, and the complainant may file a rebuttal, on the regulation’s timelines: 21, 7 and 3 days before the hearing at a LARB; 42, 14 and 7 days at a CARB. The Calgary board advises checking the City’s evidence the day after it is due, to decide on a rebuttal.

A settlement is possible right up to the end. If the assessor corrects the assessment, Edmonton says the hearing is cancelled, an amended notice is issued and the fee is refunded.

The hearing

The ARB is a quasi-judicial body: the Municipal Affairs guide compares it to a court that can order a change to an assessment. A panel usually has three members. At a CARB, the presiding officer comes from the Land and Property Rights Tribunal.

Edmonton holds hearings by video conference, teleconference, in writing or in person; most residential hearings last 60 to 90 minutes. In Calgary, the board notes that a paper-only hearing requires both parties to agree, and that at an oral hearing you can explain your evidence and answer questions.

The complainant presents their evidence, then the assessor presents the municipality’s. The board hears only the issues identified on the complaint and evidence disclosed on time (MRAC, s. 6).

The decision

The board must issue a written decision with reasons within 30 days of the last day of the hearing, or before the end of the taxation year if that is earlier (MGA, s. 468). The clerk sends it to the parties within 7 days (s. 469).

It can lower the value, keep it or raise it: the law says its power includes the power to “increase or decrease an assessed value” (s. 467(1.1)). If your tax goes down, Calgary and Edmonton credit the overpayment to your account. If you sell during the complaint, Calgary says the refund goes to the new owner unless there is a written agreement.

The decision applies to that year only. For the next notice, the municipality starts again from market data, and a new complaint is needed if you still disagree.

The next step: judicial review

There is no second appeal on value. The MGA provides for an application for judicial review, filed with the Court of King’s Bench and served “not more than 60 days after the date of the decision” (s. 470(1)).

Alberta.ca describes this recourse as a review of whether the board “has acted in a fair, reasonable and lawful manner.” The court reviews the board’s decision. It is a court proceeding, and alberta.ca points to lawyers for information on judicial review.

When a professional appraiser helps

No one has to hire a professional: an owner can file alone, and Calgary lists an appraiser’s estimate as one piece of evidence among others. An appraisal report is most useful in three cases.

• An income or non-residential property heard by a CARB, where value often rests on rents and expenses (the income approach).
• An unusual property with few comparable sales: a large lot, a luxury home, an older or mixed-use building.
• A large gap between your estimate and the assessed value, which justifies an independent report dated July 1 of the previous year.

Choosing and checking an appraiser

In Canada, the AACI (Accredited Appraiser Canadian Institute) and CRA (Canadian Residential Appraiser) designations are granted by the Appraisal Institute of Canada. Ask for a report effective July 1 of the previous year, the date that matters to the board.

Payotte presents one verified appraiser per area; always check the designation with the Institute. See find a designated appraiser and how much a home appraisal costs. To review the whole process, see the complete guide and the Alberta property assessment page, or all provinces at property assessment in Canada.

Frequently asked questions