Evidence that works at the Assessment Review Board

The burden is on you

The Municipal Affairs guide says it simply: “Complainants must demonstrate that the assessment of their property is not correct.” The board starts from the assessed value. It is up to you to show it is wrong and to propose another value, which the law requires you to state on the complaint (MGA, s. 460(9)).

The law also sets a limit: the board must not alter an assessment that is “fair and equitable,” taking into account the valuation standards and the assessments of similar property in the same municipality (s. 467(3)). Good evidence shows that your value is out of line with the market or with comparable properties.

What the Calgary board recommends

The Calgary Assessment Review Board publishes tips for preparing a hearing. Here are the essentials, in its words:

• Comparable sales: “select comparable sales of similar properties that represent market conditions as of July 1st of the previous year.”
• A recent sale of your property, if it happened close to the valuation date.
• An estimate of value from a professional appraiser, assessor or realtor.
• Repair estimates from a contractor for physical problems (cracked foundation, roof leaks). The board adds: “Not all defects and maintenance items will lower your property’s value.”
• Assessments of similar properties in your neighbourhood, available in myTax.
• Photos, maps and a comparison chart: location, lot, size, age, finish, basement, garage, renovations.

How to choose good comparable sales

A comparable sale is only as good as its similarity and its date. Aim for properties of the same type, in the same area, of similar size and age, sold close to July 1 of the previous year. For a condo, the Calgary board lists floor level, view, corner or end unit, floor plan, parking and building amenities.

The Municipal Affairs guide warns that a sale price is not always market value: a sale outside the period, a motivated seller (job transfer, divorce), a trade or special financing. Leave those sales out or explain them. Three to five good sales beat a long, mixed list.

Where to find the information: Calgary offers sales search and community summary tools in myTax. Edmonton offers MyProperty and an assessment map. Both cities also publish assessments as open data (Current Year Property Assessments on data.calgary.ca, Property Assessment Data on data.edmonton.ca), under their own terms of use.

Errors in property details: the simplest ground

A wrong floor area, a basement listed as finished when it is not, a garage that does not exist: these errors can be proven with a plan, photos or a certificate. Edmonton lists what its assessors look at: style of home, lot size, home size, year built, basement finish, garage, building condition, fireplaces and air conditioning.

You have the right to see how your assessment was prepared (MGA, s. 299) and to get a summary of another property’s assessment (s. 300). Edmonton provides forms for both requests. Ask early: once you file a complaint, the municipality does not have to answer your s. 299 request until the complaint is decided.

What does not work

• The amount of your taxes. “There is no right to make a complaint about any tax rate” (MGA, s. 460(8)).
• Today’s market. A price drop after July 1 of the previous year does not count for this year’s notice.
• Last year’s decision. Each year starts over, and a decision applies only to the year in question.
• A link to a website. The Calgary board refuses hyperlinks: “You can’t use hyperlinks to websites.” Print the information.
• An issue left off the form. The board cannot hear a matter not identified on the complaint (MRAC, s. 6).

Evidence disclosure deadlines

The regulation sets strict deadlines (MRAC, ss. 5 and 9). Evidence not disclosed on time cannot be heard. The exact dates are on your Notice of Hearing. Calgary hearings are open to the public, and the documents you file become part of the public record.

Frequently asked questions