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Please call or visit Assessment on or before the date noted on your assessment notice as the final date for complaint for an explanation and comparison with similar properties. If the assessor's explanation does not assure you that your assessment is fair, a written complaint to the Assessment Review Board (ARB) may be made. The Assessment Review Board has the authority to review your assessment and direct the assessor to make amendments. Its function is to hear evidence as to whether or not your property is assessed on an equitable basis with similar properties.

Complaint Registration Fee 
There is a registration fee for filing complaints to the Assessment Review Board. The fees are as follows:

Property Category Complaint Fee: 

  • Single Family = $30.00
  • Vacant Residential = $30.00 
  • Farmland = $30.00 
  • All other properties if assessed value is: 
    • less than $500,000 = $100.00 
    • greater than $500,000 but less than $5,000,000 = $200.00
    • greater than $5,000,000 but less than $10,000,000 = $300.00
    • greater than $10,000,000 = $500.00

The registration fee will be refunded if the Assessment Review Board makes a decision in favour of the complainant.

Grounds for Complaints
A person whose name appears on the Assessment Roll may complain to the Assessment Review Board in respect of:

  • the description of the property
  • the name and mailing address of an assessed person or taxpayer 
  • an assessment 
  • an assessment class 
  • an assessment sub-class 
  • the type of property 
  • the type of improvement 
  • school support 
  • whether the property is assessable 
  • whether the property or business is exempt from taxation 

*** There is no right to make a complaint about any tax rate. ***

To File a Complaint
To file a complaint with the Assessment Review Board, the following must be done as Provincial Legislation outlines the process: 

  • You must complete and submit the Assessment Review Board Complaint Form to the Clerk of the Assessment Review Board on or before the date noted on the front of your Assessment Notice.
  • An agent may file a complaint on your behalf if you, the assessed owner, complete an Assessment Complaint Agent Authorization form and include it with the complaint.
  • Your complaint must include the following:
    • Indicate what information shown on an assessment notice or tax notice is incorrect 
    • Explain in what respect that information is incorrect 
    • Indicate what the correct information is 
    • Identify the requested assessed value, if the complaint relates to an assessment 

Note: Please ensure your complaint form includes all reasons for appealing. The Assessment Review Board cannot consider matters not included on your form.

  • Your complaint must include the appropriate filing fee.
  • If you are appealing more than one property a separate complaint form and registration fee is required.

We encourage everyone to speak to an assessor before filing a complaint. Assessors are able to give you an explanation and review your comparables with you and may possibly make a change in the assessment without filing a complaint.

Note: The filing of a complaint does not extend the tax payment deadline nor waive the addition of penalties to unpaid taxes.

The Government of Alberta has introduced a single system of assessment complaints for the entire province starting in 2010. This means the 2010 complaint process has changed as a result of amendments to the Municipal Government Act, R.S.A. 2000, c. M-26 and Matters Relating to Assessment Complaints Regulation AR 310/09.

Highlights of the New Legislation
All property complaints have to be made within 60 days from the day the notice was mailed.

Complaint forms and agent authorization forms must be used and filled out completely. Please ensure your complaint form includes all reasons for appealing. The Assessment Review Board cannot consider matters not included on your form.

Local Assessment Review Board (LARB) - will hear matters that are shown on an assessment notice for residential property with three or fewer dwelling units and farmland.

Composite Assessment Review Board (CARB) - will hear complaints regarding residential property with 4 or more dwelling units or non-residential property.

Decision requirements of both the Local Assessment Review Board and Composite Assessment Review Board are specifically set out in the legislation.

Appeals of decisions of both boards are now only to the Alberta Court of Queen’s Bench. There is no longer a right to appeal to another Assessment Review Board.

NOTE: You cannot appeal the decision of an Assessment Review Board simply because you do not agree with the decision. An appeal can only be made if you believe that the board made an error on a question of law or jurisdiction.

Legislation outlines new timelines for scheduling hearings and disclosing requirements. 

Timelines for Disclosure of Evidence 

   Complainant Disclosure    Respondent Disclosure  Complainant Rebuttal 

LARB
MRACR Section 4 (2)

At least 21 days before the hearing date
At least 7 days before the hearing date
At least 3 days before the hearing date
CARB
MRACR Section 8(2)
At least 42 days before the hearing date
At least 14 days before the hearing date
At least 7 days before the hearing date
One-Member LARB MRACR Section 33(2)
At least 7 days before the hearing date
At least 7 days before the hearing date
 
One Member CARB MRACR Section 39(2)
At least 7 days before the hearing date
At least 7 days before the hearing date
 

What do I Disclose?
The complainant must disclose to both the respondent and the Assessment Review Board: 

  • The documentary evidence 
  • A summary of testimonial evidence, including any signed witness reports 
  • Any written argument that the party intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing

Failure to Disclose
The disclosure of evidence must be submitted prior to the hearing. A Local and Composite Assessment Review Board cannot: 

  • Hear any matter in support of an issue that is not identified on the complaint form 
  • Hear any evidence that has not been properly disclosed 
  • Hear any evidence relating to information requested but not provided to the other party 

More Information
For more information, click the links below:

If you require any other information on the appeal process please contact the City Clerk Department at City Hall, third floor, or phone 403.529.8220.

Or, to discuss your assessment contact Assessment at City Hall, main floor, or phone 403.529.8114.

 

Mail Complaints to:
City of Medicine Hat
Attention: Clerk of Assessment Review Board
580 1 Street SE
Medicine Hat, AB T1A 8E6

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Last updated: 2/21/2017 11:43:30 AM