Skip to Content
Close Alert Banner

RMWB Logo RMWB Logo

  • Contact Pulse
  • Business and Development
    • Procurement
    • Business Services and Support
    • Development and Planning
    • Downtown Fort McMurray
    • Flood Mitigation
    • Maps
    • Permits and Resources
    • Safety Codes Permits
    • Waterfront Park Revitalization
  • Bylaw and Animal Services
    • Animal Services
    • Backyard Hens Pilot Project
    • Bylaws
    • Community Standards
    • Parking
    • Report an Issue
    • Automated Traffic Enforcement
    • Vehicle for Hire
  • Community Services and Social Support
    • Equity and Inclusion
    • Grants and Funding
    • Homelessness and Housing
    • Seniors' Services and Programs
    • Social Support Services
    • Victim Services
  • Employment
    • Current Opportunities
    • Firefighter and Paramedic Recruitment
    • Human Resources
  • Events and Involvement
    • All That & More Podcast
    • Event Permits
    • Events
    • MACOY
    • Participate Wood Buffalo
    • Santa Claus Parade 2022
    • Townhalls
    • Wood Buffalo Volunteers
  • Fire, Police and Emergency Services
    • 9-1-1
    • Fire Updates
    • Emergency Alerts
    • Emergency Medical Services
    • Emergency Preparedness
    • Fire Codes and Permits
    • Fire Departments
    • Fire Prevention and Safety
    • FireSmart
    • Royal Canadian Mounted Police
    • Vulnerable Persons Registry
  • Garbage, Recycling and Disposal
    • Garbage & Recycling Services
    • Landfill
    • Soil Disposal
  • Indigenous and Rural Communities
    • Anzac
    • Conklin
    • Draper
    • Fort Chipewyan
    • Fort Fitzgerald
    • Fort McKay
    • Fort McMurray
    • Gregoire Lake Estates
    • Janvier
    • Saprae Creek Estates
    • Rural Bus Schedules and Fees
  • Mayor, Council and Administration
    • Accountability and Transparency
    • Boards and Committees
    • Bylaws
    • Contact Us
    • Council
    • Elections
    • Mayor
    • Plans, Reports and Studies
    • Policies
  • Parks, Recreation and Heritage
    • Parks and Facilities Map
    • BearSmart
    • Cemeteries
    • Communities in Bloom
    • Community Cleanup
    • Community Gardens
    • Community Rinks
    • Culture, Heritage & Public Art
    • Facility Rentals
    • Off-Highway Vehicles
    • Parks, Trails and Green Spaces
    • Trees
  • Property Taxes
    • Assessments
    • Change of Address Form
    • Frequently Asked Questions
    • Non-Profit Organization Tax Exemptions
    • Paying Property Taxes
    • Property Tax Sale
    • Rural Small Business Tax Class
    • School Support
    • Tax Rates
    • Tax Refund Requests
  • Roads and Construction
    • Automated Traffic Enforcement
    • Construction Map
    • Construction Projects
    • Draper Slope Stability Reports
    • Parking
    • Route/Haul Permits
    • Snow Plowing and Removal
    • Street Sweeping
    • Winter Roads
  • Transit
    • Advertising
    • Bike and Ride
    • Fares and Passes
    • Routes and Schedules
    • Rural Bus Schedules and Fees
    • Safety and Etiquette
    • School Transit Service
    • Specialized Transit
    • Statutory Holidays Schedule
    • Transit News and Alerts
    • Transit Data Feed
  • Truth and Reconciliation
    • Learn
    • Act
    • Calls to Action
  • Utilities and Water
    • Billing
    • Bulk Water
    • Change of Address Form
    • Commercial Services
    • Fat, Oil and Grease
    • Open or Close a Utility Account
    • Responsible Sewer Use
    • Rural Water & Sewer Service
    • Sewer Backups
    • Water Conservation
    • Water Metering
    • Water Quality
Home...Boards and CommitteesAssessment Review BoardsHearing Process
  • Open new window to share this page via Facebook Facebook
  • Open new window to share this page via Twitter Twitter
  • Open new window to share this page via LinkedIn Pinterest
  • Open new window to share this page via LinkedIn LinkedIn
  • Email this page Email

Assessment Review Board Hearing Process

Hearing process

Your Notice of Hearing will provide you with the date and time of the hearing. When you arrive, check in with the Clerk so the Board is aware that you are present. The hearing will begin at the time noted and will start even if the parties are not present.

The Presiding Officer will commence the hearing and give a brief overview of what will occur: 

  1. You will make your presentation to the Board, including calling any witnesses that you my have.  Once all of your evidence is presented the Board may ask questions for clarification.
  2. Next the Respondent will present their evidence, including calling any witnesses, and the Board may ask questions for clarification of points. 
  3. Then you are given a chance to disprove any evidence provided by the Respondent.
  4. You will present your closing summary.
  5. The Respondent will present their closing summary.
  6. The Presiding Officer will confirm that both parties have presented their cases and will adjourn the hearing.

After the hearing is complete the Board will discuss all evidence presented and will make a decision regarding your complaint.  The Board will not present any decision on the day of the hearing; you will receive written notification within 30 days of the Board’s decision and the reasons forming that decision. 

The current legislation governing the Assessment Review Boards is contained in Part 11 of the Municipal Government Act  and Matters Relating to Assessment Complaints Regulation, 2018. This legislation sets out procedures and timelines that complainants must follow when submitting a complaint. 

If you do not adhere to these procedures and guidelines, the result may be that your complaint is invalid.

Preparing for the hearing

Once you have submitted your complaint, the Clerk will determine which Board will hear your complaint. There are two types of Assessment Review Boards. The Local Assessment Review Board (LARB) hears complaints about farmland and residential property with up to three dwelling units, and the Composite Assessment Review Board (CARB) hears complaints about residential property with four or more dwelling units and non-residential property i.e. Business, Commercial and Industrial.

Following the filing of your complaint, the Clerk will notify you of your hearing date along with the disclosure dates to submit your evidence. The hearing is your chance to prove that your assessment is incorrect or unfair.

Disclosure of Evidence

Once the hearing date has been set, you will need to pay strict attention to the disclosure dates identified in your hearing notice. Any information that has not been provided to the Board and the opposing party will not be heard by the Assessment Review Board, therefore, you must be aware of the following timelines:

For a complaint to be heard by a LARB:

  • Complainant1 MUST submit their evidence 21 days before the hearing date;
  • Respondent2 MUST submit their evidence 7 days before the hearing date; and
  • Complainant MUST submit their rebuttal 3 days before the hearing.

For a complaint to be heard by a CARB:

  • Complainant MUST submit their evidence 42 days before the hearing date,
  • Respondent MUST submit their evidence 14 days before the hearing date, and
  • Complainant MUST submit their rebuttal 7 days before the hearing.

Parties are obligated to and MUST ensure the opposing party has received their evidence.

Evidence – What is Evidence?

Evidence is the information you will use to prove your assessment is incorrect or unfair. You are responsible for gathering all the information that will demonstrate your case. Your evidence MUST include:

  • All relevant facts supporting the matters of complaint described on the complaint form;
  • All documentary evidence to be presented at the hearing;
  • A list of witnesses who will give evidence at the heating;
  • A summary of testimonial evidence;
  • The legislative grounds and reason for the complaint; and
  • Relevant case law and any other information that the complainant considers relevant.

Types of Evidence:

  • A written submission, notes taken from viewing the assessment roll.
  • Documents – registry searches, sales data, MLS listings, repair estimates, appraisals etc.
  • Photographs and maps.
  • Written views of a realtor or appraiser.
Submitting your Disclosure of Evidence

Assessment Review Board

Email: arb@rmwb.ca

Mail:
Clerk, Assessment Review Board 9909 Franklin Avenue, Fort McMurray AB T9H 2K4

In-person Delivery:
7th Floor, Jubilee Centre
9909 Franklin Avenue, Fort McMurray AB

Fax: 780-743-7028

Assessment Services Branch

Email: assessment.taxation@rmwb.ca

Mail: Assessment Services Branch
Regional Municipality of Wood Buffalo
9909 Franklin Avenue, Fort McMurray AB T9H 2K4

In-person Delivery: 1st Floor, Jubilee Centre
9909 Franklin Avenue, Fort McMurray AB

Fax: 780-743-7050

Paper Copies

For the hearing, the parties MUST bring five paper copies of their evidence to the hearing; three hard copies for the board, one hard copy for the opposing party and one hard copy for the record. These copies must be handed in to the Clerk at the commencement of the hearing.

Procedures followed at the public hearing
  • Parties must check in with the Clerk upon arrival at the hearing.
  • The hearing is called to order and board members are introduced.
  • The parties introduce themselves.
  • The presiding officer outlines the hearing process.
  • The Clerk introduces the assessment complaint.
  • The complainant presents his/her case.
  • The respondent/assessor and board members may ask questions to the complainant.
  • The respondent presents his/her case.
  • The complainant and the board members may ask questions to the respondent.
  • The complainant presents the rebuttal evidence, followed by questions if any.
  • Summaries from the parties.
  • Closing instructions from the Board, a written decision will be issued 30 days following the close of the hearing.

Virtual Participation Protocol

Attendance

Whilst attendance at the hearing is not required, we recommend that you do attend your hearing, parties may have someone (an agent, friend or family member) to speak on their behalf. If you choose to have someone appear on your behalf, you must complete the Agent Authorization Form. If you do not attend the hearing, the hearing will still continue as scheduled, the Board will consider the complaint based on the information (evidence filed) that was submitted.

Tax Consultants – Please note if a number of complaints are filed on similar property types, and you wish for them to be heard consecutively, you must notify the Clerk as soon as possible.

Request for postponement
A request to reschedule must be made by completing the “Request for Postponement” form. Your request must contain reasons for the postponement. If granted by the Board, the Clerk will schedule a new hearing date. If denied, the hearing will proceed as scheduled.
Withdrawal of a complaint
If you wish to withdraw your complaint the “Withdrawal of a Complaint” form must be submitted to the Clerk as soon as possible.
Refunds
If the assessment review board makes a decision in favour of the complainant, or if all issues under complaint are corrected by agreement between the complainant and the assessor and the complaint is withdrawn prior to the hearing, the filing fee will be refunded.

Forms

  • Agent Authorization Form
  • Complaint Form
  • Compliance Review
  • Request for Postponement
  • Withdrawal of Complaint Form

Frequently asked questions about evidence

What is evidence? 
Your evidence is a written submission of the facts to support your case and prove your assessment is incorrect (too low or too high). You are responsible for gathering all the information needed to demonstrate your case.

Evidence can include documents like sales data, MLS listings and appraisals. It can also include photographs, maps and the written views of a realtor or appraiser.

How do I prove the market value of my property?

Look at the recent sale prices of properties that sold close to July 1 in the previous year that are comparable to yours in terms of the following characteristics or features:

  • location (neighbourhood, access to transportation, open space, etc.)
  • services (near schools, recreation facilities, shopping, etc.)
  • size of lot
  • size and age of house
  • landscaping
  • number and size of bedrooms/bathrooms
  • basement (finished or unfinished)
  • fireplaces
  • garage/carport, outbuildings
  • major or minor repairs needed
  • environmental problems (odours, high traffic, etc.)

If you own a condominium unit, you might also want to compare features such as:

  • the floor the unit is on
  • view
  • floor plan and type of unit (corner/inside/end)
  • parking (underground/street)
  • elevators
  • other features (health club, party room, swimming pool, etc.)

If you live in a rural area, you may have to look further than your neighbours to find comparable properties. If this is the case, remember that market conditions and selling prices may vary significantly in different locations and regions. If you own property in a rural setting, consider the following when looking for properties that are comparable to yours:

  • land area or dimensions
  • site improvements
  • non-assessable improvements
  • services (garbage, water, sewer, etc.)
  • location

Develop a comparison chart of comparable properties that are located in your neighbourhood. If possible, take photographs of the outside of comparable properties and of your own. Contact the Municipality to get a map of the neighbourhood and mark the locations of the comparable properties.

Make sure that you have enough information to demonstrate that your property is similar to those that you have selected as comparable properties, and that the assessed value of your property differs significantly from those properties.

How do I find sales information on properties comparable to mine?

Search the Multiple Listing Service (MLS) database on the Internet. Search for properties with characteristics and in neighbourhoods that are similar to yours.

Go to your local registry office to search for recent sale prices. There will likely be a fee for this service.

What can the Municipality provide?

The Municipality can provide a summary of information on similar properties to yours, such as:

  • A description of the parcel of land and any improvements
  • The size of the parcel of land
  • The age and size or measurements of any improvements
  • The key factors, components and variables of the valuation model applied in preparing the assessment of the property
Subscribe to page updates
Mayor, Council and Administration
  • Accountability and Transparency
    Toggle Section Accountability and Transparency Menu
    • Access to Information and Privacy
    • Directory of Personal Information Banks
    • Integrity Commissioner
    • Whistleblower Program
  • Boards and Committees
    Toggle Section Boards and Committees Menu
    • Assessment Review Boards
      Toggle Section Assessment Review Boards Menu
      • Decisions
      • Filing a Complaint
      • Hearing Process
    • Community Standards Appeal Committee
    • Subdivision and Development Appeal Board
    • Wood Buffalo Tribunals Calendar
  • Bylaws
  • Contact Us
  • Council
    Toggle Section Council Menu
    • Councillors
    • Participate Wood Buffalo
    • Search For Past Meetings
  • Elections
    Toggle Section Elections Menu
    • 2021 Election Results
    • Past Election Results
  • Mayor
    Toggle Section Mayor Menu
    • Proclamations
  • Plans, Reports and Studies
    Toggle Section Plans, Reports and Studies Menu
    • Area Redevelopment and Area Structure Plans
    • Art and Culture Plans
    • Budget and Financial Reports
      Toggle Section Budget and Financial Reports Menu
      • Budget Dollars at Work
    • Commercial and Industrial Land Use Study
    • Diversity and Inclusion Community Plan
    • Financial Reports
    • Fiscal Management Strategy
    • Fort McMurray and Wood Buffalo Sport Strategic Plan
    • Municipal Development Plan
    • Outline Plans
    • Parks Master Plan
    • Regional Indoor Recreation and Community Facilities Master Plan
    • Strategic Plan
    • User Fees, Rates and Charges
    • Water and Wastewater Master Plans
  • Policies

Contact us

Services
  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • H
  • I
  • J
  • K
  • L
  • M
  • N
  • O
  • P
  • Q
  • R
  • S
  • T
  • U
  • V
  • W
  • X
  • Y
  • Z

Regional Municipality of Wood Buffalo footer logo

Regional Municipality of Wood Buffalo
9909 Franklin Avenue
Fort McMurray Alberta T9H 2K4

Phone: 780-743-7000
Toll free: 1-800-973-9663

Subscribe to News

Stay up to date on RMWB news,
programs and operations
by subscribing to our news categories.

Subscribe

Social Media

  • Facebook
  • Twitter
  • YouTube
  • Instagram
  • LinkedIn

Website Resources

  • Access to Information and Privacy
  • Pay Bills Online
  • Sitemap
  • Social Media
  • Website Feedback

Copyright © .

By GHD Digital

Close Old Browser Notification
Browser Compatibility Notification
It appears you are trying to access this site using an outdated browser. As a result, parts of the site may not function properly for you. We recommend updating your browser to its most recent version at your earliest convenience.