Assessment Review Boards

Property assessment complaints are heard by municipally administered assessment review boards. The Municipal Government Board provides members to be presiding officers for Composite Assessment Review Boards (CARBs). CARBs hear all property assessment complaints except for 1) residential properties with three or fewer dwelling units and 2) farm land. Consult your assessment form and municipality for information on deadlines. Also view Municipal Affairs web site - Assessment Complaints and Appeals

For further information consult Part 11 of the Municipal Government Act and the Matters Relating to Assessment Complaints Regulation (MRAC).

For Parties to CARB Hearings:

  • Assessment Complaint forms and Agent Authorization forms are available through municipal offices in the formats preferred by each municipality.
  • Electronic copies of the forms are also available through Municipal Affairs, Assessment Services Branch.
  • CARB Decisions may be found by selecting MGB Board Order Search and using the search tools listed.
  • Lawyers or the Law Information Centre may provide information on potential appeals of CARB decisions.

Fees and Refunds

  • Application fees must be received by the municipality at the time of the filing of the complaint application. See section 3 of the Matters Relating to Assessment Complaints Regulation for details.
  • Fees must be refunded if the ARB panel changes an assessment or if the assessor corrects it with an amended assessment. .

Assessment Review Board Member and Clerk Training Program

For CARB Administrators:

The MGB schedules MGB members and provides expertise to CARB administrations.

Requesting a Presiding Officer from the MGB

Contact the MGB by e-mail at, indicating the requested date and time for a hearing. Note: Before confirming dates with parties, please contact the MGB to determine MGB member availability.

  • Upon receiving confirmation of availability from the MGB, provide the MGB with an email confirming the date(s), time and place of the hearing.
  • Prior to the hearing, the MGB will advise the CARB which MGB member has been appointed as the presiding officer for the CARB hearing. The MGB member will advise the CARB what information the MGB member requires prior to the hearing. This information is sent directly to the MGB member.

In the Event of a Court Appeal Being Filed from a CARB Decision

  • No panel members from the CARB panel that decided the matter under appeal are involved.
  • Consult with your own legal counsel.
  • The MGB can answer procedural questions that CARB administrators may have.

MGB Contact Information:

MGB CARB Appeals Administrator
Phone: 780-427-4864
Fax: 780-427-0986

  • Date modified: 2018-06-04