The two-stage Calgary appeal process
Stage 1 (recommended first): the customer review with the City assessor. Contact the assessor directly using the details on the notice, explain the specific reason you believe the assessment is wrong, and provide supporting evidence (comparable recent sales, condition issues, incorrect square footage, etc.). Roughly 80 percent of complaints are resolved at this stage. Stage 2: the formal Notice of Complaint filed with the Calgary Assessment Review Board (ARB) before the March 23, 2026 deadline. The ARB schedules a hearing before a panel of three members and issues a written decision.
What evidence supports a successful assessment appeal?
- Sales prices of 3 to 5 comparable properties in the same neighbourhood that sold in the year before the assessment date (July 1 of the preceding year).
- Documentation of physical condition issues affecting the property's market value (foundation damage, water damage, needed major repairs).
- Corrections to physical characteristics recorded incorrectly on the assessment (wrong square footage, wrong lot size, wrong number of bedrooms).
- Rental income statements for income-generating properties where the income approach is relevant.
- A professional appraisal, if you are willing to invest in one.
- Photos and inspection reports supporting condition claims.
What if I miss the March 23, 2026 deadline?
The 2026 assessment stands and becomes the basis for property tax billing for that year. Your next opportunity to challenge is the 2027 assessment cycle, with a fresh notice in January 2027 and a fresh 60-day complaint window. The prior-year assessment cannot generally be reopened outside the statutory complaint window.
How is a Calgary property tax bill calculated?
The City calculates property tax by multiplying the assessed value by the annual mill rate (set by City Council each year, then differentiated between the City portion and the provincial education portion). Reducing the assessed value through a successful complaint reduces the tax bill proportionally for that year. Property tax is due June 30 or through the Tax Installment Payment Plan (TIPP) monthly.
Sources
- Calgary Assessment Review Board (calgaryarb.ca) 2026 dates.
- Alberta.ca Municipal Property Assessment complaints and appeals page.
- City of Calgary Property Tax and Assessment (calgary.ca).
- Municipal Government Act, RSA 2000, c. M-26 (assessment complaint framework).