Assessment Review Board Hearing Process

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.

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.

• 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.

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.

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.

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.

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.

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