How to appeal your property assessment in Alberta: the complete guide

Who assesses your property, and when

In Alberta, the municipality assesses. The municipal assessor prepares assessments for all property except designated industrial property, which the provincial assessor handles (Municipal Government Act, or MGA, s. 289). The province puts it plainly: “All property assessments are prepared annually.” There is no multi-year roll: every year brings a new notice and a new chance to challenge it.

An assessment estimates market value on July 1 of the previous year (Matters Relating to Assessment and Taxation Regulation, or MRAT, s. 6). It reflects the physical condition of the property on December 31 of that same year (MGA, s. 289(2)). For 2026 notices, those dates were July 1, 2025 and December 31, 2025. Your assessed value does not follow today’s market. See the dates that matter.

Most properties are valued by mass appraisal: groups of similar properties are analyzed together using sales. The Municipal Affairs guide notes that market value “is the most probable price, not the highest, lowest, or average price.” To understand the gap between assessed value and sale price, read municipal assessment vs market value.

How long do you have to file?

The law defines the complaint deadline as “60 days after the notice of assessment date” (MGA, s. 284(4)). The assessor sets the notice of assessment date each year, between January 1 and July 1 (s. 308.1). It is printed on your notice, along with the complaint deadline (s. 309).

The key point: the clock does not start when you receive the notice. The notice must be sent at least 7 days before the notice of assessment date (s. 310(3)), and once the municipality publishes a public notice, every owner is deemed to have received it (s. 311(2)). In practice, Calgary says its review period lasts 67 days after the notice is mailed.

In 2026, the deadline was March 23, 2026 in both Calgary and Edmonton. Edmonton specifies that online complaints and fees had to be in by 11:59 p.m. that day, and by 4 p.m. by mail or in person. A late complaint, or one without the fee, is invalid: the law requires the ARB to dismiss it (MGA, s. 467(2)).

The steps, in order

A simple complaint takes a few hours to prepare. The most important thing is not to let the deadline pass while waiting for an answer.

• Read your notice. Note the value, the assessment class, the property description, the notice of assessment date and the complaint deadline.
• Check the property details. Area, year built, basement, garage: Calgary shows them in myTax, Edmonton in MyProperty. You can also ask in writing how your assessment was prepared (MGA, s. 299).
• Talk to the assessor. Alberta.ca recommends contacting the assessor first. Calgary and Edmonton both say they correct errors without a formal complaint.
• Gather your evidence, above all comparable sales close to July 1 of the previous year. See evidence that works.
• File the complaint before the deadline, on the prescribed form, with the fee. Online, by mail or in person, depending on the city.
• Disclose your evidence within the regulation’s timelines, then present it at the hearing.

What the complaint must contain

The MGA requires a complaint to indicate what information on the notice is incorrect, explain in what respect it is incorrect, give the correct information and, for an assessment, identify the requested assessed value (s. 460(9)). Saying the assessment is “too high” is not enough: the Calgary ARB says so directly.

A complaint can cover several items on the notice: the assessment, the property description, the assessment class, the type of property, school support or tax exemption (s. 460(5)). Check every box that applies: the regulation bars the board from hearing any issue not identified on the complaint form (Matters Relating to Assessment Complaints Regulation, or MRAC, s. 6).

Which board hears your complaint

Complaints go to your municipality’s Assessment Review Board (ARB). There are two kinds. The Local Assessment Review Board (LARB) hears residential property with 3 or fewer dwelling units and farm land. The Composite Assessment Review Board (CARB) hears property with 4 or more dwelling units and non-residential property (MGA, s. 460.1; alberta.ca).

At a CARB, the presiding officer is provided by the Land and Property Rights Tribunal, a provincial tribunal. That tribunal also hears complaints on designated industrial property directly, such as pipelines and major plants. For a house or condo, it is almost always the LARB.

What it costs

Council may set complaint fees (MGA, s. 481). The regulation caps them at $50 for residential property with 3 or fewer dwellings or farm land, and $650 for 4 or more dwellings and non-residential property (MRAC, Schedule 2). Calgary and Edmonton charge these maximums. Calgary reduces its residential fee to $40 if the complaint is received before January 31.

Fees are refunded if the board rules in your favour or the assessor corrects the roll (alberta.ca). How to estimate the potential saving is covered in cost and savings.

What does not work

The amount of your taxes is not a ground. The MGA is clear: “There is no right to make a complaint about any tax rate” (s. 460(8)). The City of Calgary adds: “You cannot appeal your taxes.” The board rules on value and on the information on the notice, not on the municipal budget.

A reduction won last year does not carry over either. “The assessment complaint process resets annually,” says Calgary: if you disagree with the new value, you need a new complaint.

The risk to know: your value can go up

The MGA states that the board’s power includes the power to “increase or decrease an assessed value” (s. 467(1.1)). The Calgary ARB reminds filers that it “can lower, raise or not change your assessment.” A poorly supported complaint can backfire.

The law also bars the board from altering an assessment that is “fair and equitable,” taking into account assessments of similar property in the same municipality (s. 467(3)). The complainant must show the value is wrong. The hearing and further recourse are explained in after you appeal.

Frequently asked questions