Challenge Your Assessment

Prior to filing a complaint, property owners are encouraged to contact the assessment office to resolve any concerns and possibly avoid a formal complaint to the Assessment Review Board. Please be sure you call or visit before the final date for complaint noted on your assessment notice. An assessor will be happy to explain your assessment and provide comparisons to similar properties. 

If you are still unsatisfied, you can make a written complaint to the Assessment Review Board (ARB). The ARB has the authority to amend your assessment after reviewing the evidence presented. They have the responsibility to hear evidence and determine whether or not your property is assessed on an equitable basis with similar properties.

The deadline to appeal the 2021 tax year assessment was July 19, 2021.

Grounds for complaints

Your name must appear on the assessment roll to make a complaint.

You may file a complaint to the ARB regarding: 

  • 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 the tax rate.

To file a complaint

To file a complaint with the ARB, you must follow the process defined in provincial legislation.

  • 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

Complaint and Appeal Forms

Please ensure:

  • your complaint form includes all reasons for appealing, as the ARB cannot consider matters not included on your form
  • you include the appropriate filing fee
  • you file a separate complaint form and registration fee if you are appealing more than one property

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

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

Mail complaint forms with the applicable fee to:

City of Medicine Hat
Attention: Clerk of Assessment Review Board
580 1 Street SE
Medicine Hat, AB  T1A 8E6
Phone: 403-529-8382
Email appeals


Complaint registration fee

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

 Residential (3 or fewer units), vacant residential land, farmlandAll other properties (including commercial)
If the complaint is filed within 30 days after the Notice of Assessment date $40.00 $520
If the complaint is not filed within 30 days after the Notice of Assessment date $50.00 $650

Effective January 2021. As per Bylaw No. 4640. The registration fee will be refunded if the Assessment Review Board makes a decision in favor of the complainant.


Timelines for disclosure of evidence

The Local Assessment Review Board (LARB) will hear matters for residential property with three or fewer dwelling units and farmland.

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

 Complainant deadline for disclosureRespondent deadline for disclosureComplainant deadline for rebuttal
LARB

At least 21 days before the hearing date

At least seven days before the hearing date

At least three days before the hearing date

CARB

At least 42 days before the hearing date

At least 14 days before the hearing date

At least seven days before the hearing date

One-member LARB

At least seven days before the hearing date

At least seven days before the hearing date

 
One-member CARB

At least seven days before the hearing date

At least seven days before the hearing date

 

Decision requirements of both the Local Assessment Review Board and Composite Assessment Review Board are specifically set out in provincial legislation. Appeals of decisions of both boards are directed to the Alberta Court of Queen's Bench.

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.


What do I disclose?

The complainant must disclose to both the respondent and the ARB: 

  • 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 time to respond to or rebut the evidence at the hearing

Be sure to meet all the disclosure requirements 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 or any evidence that has not been properly disclosed 

For more information, please visit Alberta property assessments complaints and appeals.

You can access forms to appeal your assessment at Alberta property assessments complaints and appeals.

Withdrawal Complaint