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Introduction
Property assessment is the method used to distribute the tax burden among property owners in a municipality.
There are two levels of property assessment in Alberta. The Land and Property Rights Tribunal (LPRT) hear all complaints on Designated Industrial Property assessments. Municipal assessors assess all other property types, and the municipal Assessment Review Board (ARB) hears complaints on those assessments.
All property assessments are prepared annually. It is recommended that property owners first contact the assessor if they believe their assessment is unfair or inaccurate. If the assessor and the property owner cannot come to an agreement, the property owner may begin the formal complaint process.
In focus
File a complaint on a Designated Industrial Property assessment or appeal an Equalized Assessment.
The Land and Property Rights Tribunal provides presiding officers for Composite Assessment Review Board hearings.