Alberta property assessment appeal deadline

The rule: 60 days after a date the assessor sets

The Municipal Government Act (MGA) defines the complaint deadline as “60 days after the notice of assessment date” (s. 284(4)). The Municipal Affairs guide puts it from the owner’s side: “Municipalities must give the assessed person 60 days from the notice of assessment date to file a complaint.”

The assessor chooses the notice of assessment date each year. It must fall between January 1 and July 1 (s. 308.1). The notice must show that date and the complaint deadline (s. 309). Read your notice: it is the document that counts for your property.

Why the clock does not start on receipt

The notice must be sent at least 7 days before the notice of assessment date (s. 310(3)). The 60 days start on that date, not on the day the envelope arrives. If the mail is slow, the deadline does not move.

The law also requires the municipality to publish a public notice that assessment notices have been sent. Through that publication, every assessed person is “deemed” to have received their notice (s. 311(2)). If nothing has arrived by February, call your municipality right away.

The ministry’s 2026 schedule adds a counting rule: a deadline that falls on a Saturday, Sunday or holiday moves to the next business day. That is guidance to municipalities; the date printed on your notice remains the reference.

Calgary in 2026

On January 15, 2026, the City of Calgary announced that more than 600,000 notices had been sent and that its Customer Review Period had opened, “which runs until March 23, 2026.” The City says the period lasts 67 days after the notice is mailed and that “formal assessment complaints must be submitted within the 67-day review period.”

Calgary also says changes can only be made during that period, which ends at the same time as the complaint deadline. After that, you can flag an error for next year, but this year’s value will not change. The 2027 dates had not been published as of September 28, 2026.

Edmonton in 2026

The City of Edmonton mailed its notices on January 12, 2026. Its review period ran from January 12 to March 23, 2026, and March 23, 2026 was the last day to file “on most 2026 property assessment notices,” according to Edmonton’s Assessment Review Board.

Online, the complaint and fee had to be submitted by 11:59 p.m. on the deadline; by mail or in person, by 4 p.m. Mailed documents must be received by that day. For an amended assessment notice, Edmonton says owners have 60 days from mailing to review it. The 2027 dates had not been published as of September 28, 2026.

The two dates that set the value: July 1 and December 31

Your assessment estimates market value on July 1 of the previous year (MRAT, s. 6). For a 2026 notice, that is July 1, 2025. Calgary puts it this way: the 2026 notice “is an estimate of a property’s market value on July 1, 2025.” Market moves after that date do not count.

The physical condition used is the one on December 31 of the previous year (MGA, s. 289(2)). The Municipal Affairs guide uses the example of a garage: built during the year, it appears in the next assessment, valued at July 1 prices. Damage that happens after December 31 is not in that year’s notice.

What this means for your evidence: your comparable sales should be close to July 1 of the previous year. See evidence that works and the complete guide.

Other deadlines not to confuse

• Talking to the assessor pauses nothing. The Calgary ARB says it cannot hear a late complaint “even if you are waiting to hear back from your Assessor.”
• Answering information requests. Anyone who fails to provide information the assessor requested within 60 days cannot file a complaint the following year (MGA, s. 295(4)).
• After the ARB decision. Judicial review must be filed within 60 days of the decision (MGA, s. 470). See after you appeal.

Frequently asked questions