It is strongly recommended to arrange a meeting with the City assessor if you have any questions regarding your assessment before submitting a complaint.
To contact the City to speak with an assessor, please email: assessment@lethbridge.ca
The Assessment Review Board (ARB) was established for the purpose of hearing complaints against assessments. These complaints are received by the ARB Clerk. Board members are appointed by City of Lethbridge Council.
1. Filing an assessment complaint
Assessment Review Board Complaint Form Agent Authorization For Assessment Correction Of Assessment Form Withdraw Property Assessment Appeal
What if I do not agree with the assessment amount?
It is strongly recommended to arrange a meeting with the City assessor if you have any questions regarding your assessment before submitting a complaint.
To contact the City to speak with an assessor, please email: assessment@lethbridge.ca
What forms do I need to fill out?
You can download the forms above or pick up paper copies from the ARB Office (City Clerk's Office) on the second floor at City Hall.
If you hire someone to represent you during the appeal process such as a tax agent or lawyer, the Agent Authorization Form above must be filed with the ARB Clerk:
If you decide to withdraw your complaint, you must notify the ARB Clerk of your intention to withdraw by completing the Withdrawal Form above.
Notice of withdrawal must be received three (3) business days prior to the hearing date in order to receive a refund on your complaint fees.
Is there a deadline to file an assessment complaint?
Your completed Complaint Form(s) and required fee must be received by the ARB Clerk no later than 4:30 p.m. on the deadline date indicated on the front of the Assessment Notice.
You have 60 days to review your assessment. All complaints must be filed during this time period. See your assessment Notice for deadline dates.
If filing your complaint by mail, please allow time for delivery.
The complaint will be deemed invalid if received late. Complaints must be processed on or before the "Final Complaint Date" as indicated on the front of the assessment notice.
The ARB has no jurisdiction to extend a complaint deadline for any reason.
If filing your complaint by mail, please allow time for delivery.
What do I include in a written complaint?
If you fail to meet any of the legislated requirements for submitting a complaint to the ARB, your complaint will be deemed invalid and rejected by the Board.
Do I have to file a separate complaint form for each assessment?
Yes, you must file a separate complaint form and pay the required fee for each assessment in dispute.
Who can file an Assessment Complaint?
Any person whose name appears on the Assessment Roll may file a complaint.
Or
A Tax Agent may file a complaint on your behalf if an Agent Authorization Form is completed and included with your complaint.
What if I have someone representing me (Tax Agent/Lawyer)?
You can hire someone to represent you during the appeal process such as a tax agent or lawyer.
A tax agent/lawyer may not file a complaint or act for the assessed person during the appeal process unless the person/taxpayer has filed an Agent Authorization Form with the ARB Clerk.
Should I pay my taxes if I have filed a complaint?
Yes, to avoid penalties for the non-payment of taxes, you must pay by the due date. Penalties are applied against unpaid accounts in accordance with municipal bylaws and are not waived due to the filing of a complaint.
Filing fees are also listed on the back of the Assessment Notice.
Fees must be paid in full when filing a complaint to the Assessment Review Board, or the complaint will be deemed invalid.
What types of payment are accepted?
Credit card payments are not accepted.
How do I file an assessment complaint?
All complaints must be made through the ARB Clerk.
An Assessment Review Board Complaint Form must be completed in full.
The ARB will not hear any matters or reasons that are not clearly described on the Complaint Form.
A separate Complaint Form and fee is required for each assessment in dispute.
Incomplete complaint forms, complaints submitted after the deadline or complaints without the required filing fee will be deemed invalid.
Where do I file/submit an assessment complaint?
Deliver or mail your completed complaint form(s) and filing fee(s) to:
Assessment Review Board Clerk
2nd floor, City Clerk's Office
910 4 Avenue South
Lethbridge, AB T1J 0P6
Completed complaint forms must be received by the ARB Clerk no later than 4:30 p.m. on the deadline date indicated on the front of your Assessment Notice.
Your complaint will not be filed unless the required fee is attached.
If filing your complaint by mail, please allow time for delivery.
Cash, cheque or debit are accepted. Credit card payments are not accepted.
2. Preparing for your hearing
Which Assessment Review Board will hear my complaint?
There are two types of Assessment Review Boards. After the complaint has been filed, the ARB clerk will determine which Board will hear the complaint.
What happens after I file a complaint?
A Notice of Hearing letter will be emailed/mailed to you which will include:
Please read your entire Notice of Hearing letter for important information regarding your hearing.
What information do I submit in the disclosures?
Any or all of the following:
You will need enough evidence to prove that your assessment is not a fair estimate.
NOTE: You are required to provide five (5) hard copies of any written evidence/information.
The board will not hear evidence that had not been properly disclosed.
Where can I find additional information in preparation for a hearing?
The Government of Alberta, Municipal Affairs, publishes the following brochures:
Are there deadlines to exchange information (Disclosure/Evidence)?
Your Notice of Hearing letter shows the deadlines dates for disclosure.
If filing your disclosure by mail, please allow time for delivery.
All evidence must be provided by the deadline dates. No new evidence can be introduced after the deadline dates.
Please read your entire Notice of Hearing letter for important information regarding your hearing.
Do I have to provide paper copies?
Yes, five (5) hard copies of any written evidence/information must be provided to the ARB Clerk.
Where do I submit the disclosure of evidence?
Deliver your evidence in person, by mail or electronically to:
Assessment Review Board Clerk
2nd floor, City Clerk's Office
910 4 Avenue South
Lethbridge, AB T1J 0P6
arb@lethbridge.ca
NOTE: If submitting electronically – five (5) hard copies of any written evidence/information must be delivered to the ARB office within three (3) business days.
Deadline dates are included in the Notice of Hearing Letter.
What happens if I do not submit any disclosure evidence?
The Board must disregard any evidence not disclosed when making a final decision. Disclosure is part of the openness and fairness policies the board follows. It is helpful to everyone involved to review the other parties' evidence to better prepare for the hearing.
Can more than one complaint be heard at the same time?
Yes, property owners may file multiple complaints and request them to be heard together as a group.
Can complaint hearings be postponed or rescheduled?
Postponements will only be granted for exceptional circumstances and must be requested in writing (not verbally or by phone) to the ARB office well in advance of the scheduled hearing.
Postponement requests submitted on disclosure deadline dates or on the hearing day (or within a close timeframe) will not be granted.
What if I reconcile before the hearing date?
To withdraw your complaint the Withdrawal of a Complaint Form must be completed and submitted to the ARB Clerk as soon as possible.
The withdrawal of complaint must be received at least three (3) business days prior to your hearing date in order for the ARB Clerk to refund complaint fees.
"If a complainant withdraws their complaint on agreement with the Assessor, the complainant must notify the ARB Clerk of their intention to withdraw by completing the Withdrawal Form. Notice of withdrawal must be received three (3) business days prior to the hearing date in order for the ARB Clerk to refund complaint fees." – As stated on your Receipt of Payment
3. Day of Hearing
Do I have to attend the hearing?
You are encouraged to attend as your complaint can be stronger if you are present. However, if you do not attend, the hearing will still take place. All disclosed evidence will be read by the board on your behalf.
or
You may hire someone to represent you (ex. a tax agent/lawyer) or you may bring a friend or family member to assist you. If you have someone appearing on your behalf, an Agent Authorization Form is required.
Postponements will only be granted for exceptional circumstances and must be requested in writing (not verbally or by phone) to the ARB office well in advance of the scheduled hearing. Requests when the disclosure is due or on the hearing day (or within a close timeframe) will not be granted.
If you withdraw your complaint the "Withdrawal of a Complaint" form must be completed and submitted to the ARB Clerk as soon as possible.
The withdrawal of complaint must be received at least three (3) business days prior to the hearing date in order to have your fees returned.
"If a complainant withdraws their complaint on agreement with the Assessor, the complainant must notify the ARB Clerk of their intention to withdraw by completing the Withdrawal Form. Notice of withdrawal must be received three (3) business days prior to the hearing date in order for the ARB Clerk to refund complaint fees." As stated on your Receipt of Payment
Will my appeal fee be returned?
Yes, in the following instances:
4. Decision
When will I receive the ARB decision?
A decision will be made within 30 days from your CARB/LARB Hearing date and a written decision will be emailed/mailed to you.
The board will base its decision on the evidence presented by the Complainant and the Respondent at the hearing.
If you are successful in your appeal, your assessment complaint fee will be refunded.
What if I disagree with the ARB’s decision?
Both the Complainant and Respondent have the right to apply to the Court of King's Bench for judicial review of the ARB decision. An application must be filed with the Court of King's Bench within 60 days after the date of the decision of the ARB. Judicial reviews of the Board's decisions are governed by section 470 of the Municipal Government Act.
You cannot appeal the decision of an ARB 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.
If you are considering an application to the Court of King's Bench, it is recommended that you consult legal counsel. The ARB is not able to offer any advice, suggestions or guidance.
5. More Information
What is the legislation governing the Assessment Review Board?
Legislation governing the Assessment Review Board is contained in the revised Part 11 of the Municipal Government Act (MGA), Alberta Regulation 201/2017-Matters Relating to Assessment Complaints Regulation; 2018, Alberta Regulation 203/2017-Matters Relating to Assessment and Taxation Regulation; 2018 which legislates the procedures that complainants must adhere to after a complaint has been filed. Failure to comply with the legislation and related City Bylaw may result in your complaint being deemed invalid.
Assessment Review Board Clerk
2nd floor, City Clerk's Office
910 4 Avenue South
Lethbridge, AB T1J 0P6
arb@lethbridge.ca
Contact Us
City Hall
910 4 Avenue South
Lethbridge, AB T1J 0P6
Phone: 311
or 403-320-3111 (if outside of Lethbridge)
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