How to Appeal a Commercial Property Assessment Value in Calgary?

Every year, the City of Calgary mails out property assessment notices which form the basis of your commercial property taxes. 🏢 If the city overestimates the market value of your building, you could end up paying thousands of dollars in unfair taxes. Fortunately, under Alberta’s Municipal Government Act, property owners have a legal right to challenge these assessments if they believe the valuation is inaccurate.

Appealing a commercial assessment is a formal legal process that requires solid evidence, such as independent appraisals or rent rolls. 🔍 This guide outlines how you can effectively dispute your assessment in Calgary to ensure you are only paying your fair share of municipal taxes.

Step-by-Step Process in Calgary, Alberta

Whether you own a retail plaza in the Beltline, an office tower in downtown Calgary, or a suburban industrial facility, the appeal process is governed by strict municipal timelines. 📍 Missing a deadline means you lose your right to appeal for the entire tax year.

Step 1: The Customer Review Period

Assessment notices are typically mailed out in early January. Once received, the City of Calgary offers a “Customer Review Period.” During this time, you should contact the city assessor assigned to your property to discuss how they arrived at their valuation. 📞 Sometimes, minor factual errors (like the square footage of the building) can be corrected informally without a hearing.

Step 2: File a Formal Complaint with the ARB

If speaking with the assessor does not resolve the issue, you must file a formal complaint with the Calgary Assessment Review Board (ARB). You must complete the official complaint form, state the specific reasons why the assessment is incorrect, and pay the required filing fee before the deadline specified on your notice.

Step 3: Prepare Evidence and Attend the Hearing

Once your complaint is accepted, a hearing date will be scheduled. 📁 You must submit your evidence (such as lease agreements, income statements, or a professional appraisal) well in advance of the hearing. During the hearing, you or your lawyer will present your case to the ARB panel, who will then issue a binding written decision. If you disagree with the Composite Assessment Review Board (CARB) decision, it cannot be appealed to another administrative board; your only legal recourse is to apply for judicial review at the Court of King’s Bench of Alberta within 60 days of receiving the decision.

How Much Does it Cost in Calgary?

Appealing a commercial assessment involves upfront municipal filing fees and potential professional costs. 💰 Here is a breakdown of the typical expenses in CAD as of May 2026:

• ARB Filing Fee: The City of Calgary charges a non-refundable filing fee of $650 CAD for most commercial properties. If the ARB decides fully in your favour, this fee is usually refunded.
• Appraisal Costs: Hiring an AACI-certified appraiser to provide evidence of market value typically costs between $2,500 and $5,000 CAD.
• Professional Representation: Many property tax agents and commercial lawyers work on a contingency basis (taking 20% to 50% of the first year’s tax savings) or charge hourly rates around $350 to $600 CAD.

How Long Does the Process Take?

Timelines for property tax appeals in Alberta are extremely strict. ⏱ You generally have exactly 67 days from the mailing date printed on your assessment notice to file your formal complaint. Once filed, it may take 3 to 6 months for the ARB to schedule your hearing, depending on the volume of complaints that year. Decisions are usually mailed out within 30 days after the hearing concludes.

Frequently Asked Questions (FAQ)

Author: lawyerinfo.ca