Assessment Appeals

Assessment Review Board

Parkland County annual Property Assessment and Taxation Notices are sent to property and business owners in May of each year.

If you disagree with your assessment, you have a 60-day period to speak to an assessor and resolve your concerns. You may call the County office at 780-968-8888 and ask to speak to an assessor.

If you still disagree with your assessment after speaking with an assessor, you may file a complaint to the Clerk of the Assessment Review Board. Your formal complaint must be filed prior to the deadline date noted on your Property Assessment and Taxation Notice. For more information, visit the Government of Alberta, Municipal Property Assessment Publications page, and also view the 2024 Assessment Information for Residential Property Owners brochure.

The Tax Assessment appeal deadline is July 23, 2024.

A complaint against your assessed property value does not exempt you from paying taxes on time or from late payment penalties. If a complaint is successful, a tax adjustment will be applied to the tax roll. Tax refund requests must be made in writing. 

Assessment Review Complaint Process

PDF Version

How do I file a complaint?

A complaint must be submitted in accordance with Section 460 of the Municipal Government Act. 

Complete the Complaint Form and submit it to the Clerk of the Assessment Review Board in person, by email or fax. Please allow time for delivery if filing by mail. 

An Assessment Review Board (ARB) must not hear any matter in support of an issue that is not identified on the complaint form. The reasons for a complaint must indicate the following:

• What information shown on an assessment notice or tax notice is incorrect;
• In what respect the information is incorrect, including identifying the specific issues related to the incorrect information that are to be decided by the ARB, and the grounds in support of these issues;
• Provide the information you believe to be correct;
• If the complaint relates to an assessment, the requested assessed value.

An agent making a complaint on behalf of an assessed person must also file a completed Agent Authorization Form. An agent means a person or company who for a fee or potential fee acts for an assessed person or taxpayer during the assessment complaint process or at a hearing before an Assessment Review Board or the Municipal Government Board. Both the Complaint Form and Agent Authorization Forms are also available at Parkland County Centre. 

Parkland County Assessment complaints are managed through the Capital Region Assessment Services Commission (CRASC). This regional assessment authority assembles trained ARB panelists and when a complaint is filed facilitates the necessary complaint hearing.

Forms

Assessment Review Board Complaint Form 

Assessment Complaints Agent Authorization Form 

Withdrawal of Assessment Complaint Form

Withdrawal of Assessment Complaint and Correction Form

2024 Assessment Information Brochure

Required fees

Complaints will not be filed and will be returned to you if the required complaint fee is not enclosed.

If the Local Assessment Review Board or Composite Assessment Review Board makes a decision in favour of the complainant, the fees paid by the complainant must be refunded, as per Municipal Government Act Section 481(2-3). 

If an appeal is withdrawn, fees will be refunded only if the withdrawal is received, in writing, no fewer than 14 days before the scheduled Assessment Review Board hearing.

Assessment Review Board FAQ's

What is a disclosure package?

A disclosure package is your evidence and it contains all of the documents that you are going to use at the hearing to prove your case.

What is evidence?

Evidence is whatever you will use to prove your case.  Several kinds of evidence can be presented.  Here are some examples: Documents - sales data, repair estimates, assessments and information from other similar properties, appraisals, etc. Oral testimony - a witness provides information and answers questions in person. Visuals - photographs (inside and out) and maps Chart that compares characteristics and values from your property with the other properties Any other documents, pictures, or maps (for example, a signed witness statement) that support your position. Affidavits or other statements - a witness's evidence given to the board in writing. Letters or a statement made under oath or solemn affirmation (affidavit) Expert evidence - experts have specialized knowledge because of their education or experience.  You will need enough evidence to convince the Board that your assessment is not a fair estimate of the market value of your property. Your assessment should reflect: What your property may have sold for in an open market on July 1 of the previous year (valuation date) The condition of your property on December 31 of the previous year (condition date)

When do I have to provide my disclosure package?

You must provide your disclosure package to the ASSESSMENT REVIEW BOARD and the RESPONDENT by the disclosure deadline. You can find the deadline on the Notice of Hearing document that we will mail to you. If you miss the disclosure deadline, then the Board may not allow you to present your evidence.

Do I have to give my assessor (the “Respondent”) a copy of my disclosure package?

Yes, you must provide copies to the ASSESSMENT REVIEW BOARD and to the RESPONDENT by the disclosure deadline. When making its decision, the Board must disregard any materials that were not disclosed to all parties.

What happens if I miss the deadline?

The Board may not allow you to use any of your evidence.

Do I have to bring paper copies of my disclosure package to the hearing?

You are required to bring 7 copies of your evidence to the hearing.

How can I prove the market value of my property?

The market value of your property comes from sales of comparable properties in your neighbourhood. Comparable properties are those that are similar to your house in size, age, house type and other characteristics and are based on the market value as of July 1 of the previous year.