Matters Relating to Assessment Complaints Regulation, 2018

(Consolidated up to 172/2026) ALBERTA REGULATION 201/2017 Municipal Government Act MATTERS RELATING TO ASSESSMENT COMPLAINTS REGULATION, 2018 Table of Contents 1 Definitions 2 Application Part 1 Matters before Assessment Review Board Panel 3 Documents to be filed by complainant Division 1 Hearing before Local Assessment Review Board Panel 4 Scheduling and notice of hearing 5 Disclosure of evidence 6 Issues and evidence before panel 7 Abridgment or expansion of time Division 2 Hearing before Composite Assessment Review Board Panel 8 Scheduling and notice of hearing 9 Disclosure of evidence 10 Issues and evidence before panel 11 Abridgment or expansion of time Division 3 General Procedural Matters 12 Complaint fees 13 Joint jurisdiction 14 Copy of amended assessment notice 15 Decision of assessment review board panel 16 Record of hearing 17 Form of undertaking respecting private hearing 18 Postponement or adjournment of hearing 19 Personal attendance not required 20 Independent legal advice Part 2 Matters before Land and Property Rights Tribunal 21 Documents to be filed by complainant 22 Form of complaint Division 1 Hearing before Land and Property Rights Tribunal 23 Scheduling and notice of hearing 24 Disclosure of evidence 25 Issues and evidence before the Board 26 Abridgment or expansion of time Division 2 General Procedural Matters 27 Complaint fees 28 Decision of Land and Property Rights Tribunal 29 Record of hearing 30 Form of undertaking respecting private hearing 31 Postponement or adjournment of hearing 32 Personal attendance not required 33 Independent legal advice Part 3 One‑member Panels Division 1 One‑member Local Assessment Review Board Panel 34 One‑member local assessment review board panel 35 Part 1 applies 36 Notice of hearing before one‑member panel 37 Disclosure of evidence 38 Issues and evidence before one‑member panel 39 Abridgment or expansion of time Division 2 One‑member Composite Assessment Review Board Panel 40 One‑member composite assessment review board panel 41 Part 1 applies 42 Notice of hearing before one‑member panel 43 Disclosure of evidence 44 Issues and evidence before one‑member panel 45 Abridgment or expansion of time Division 3 One‑member Land and Property Rights Tribunal Panel 46 One‑member Land and Property Rights Tribunal panel 47 Part 2 applies 48 Notice of hearing before one‑member panel 49 Disclosure of evidence 50 Issues and evidence before one‑member panel 51 Abridgment or expansion of time Part 4 Provincial Member 52 Appointment of provincial member Part 5 Training and Qualifications 53 Training requirements 54 Ineligibility Part 6 General Matters 55 Agent authorization 56 Costs 57 Supplementary assessment notice, amended assessment notice or any amended tax notice other than a property tax notice 58 Complaint form must be available Part 7 Transitional Provisions and Coming into Force 59 Transitional 60 Coming into force Schedules Definitions 1 (1) In this Regulation, (a) “Act” means the Municipal Government Act ; (b) “agent” means a person who, for a fee or potential fee, acts for an assessed person or a taxpayer during the assessment complaint process or at a hearing before a panel of an assessment review board or the Land and Property Rights Tribunal; (c) “complaint” means a complaint under Part 11 or 12 of the Act; (d) “complaint form” means, (i) in the case of a complaint to be heard by a panel of an assessment review board, the form set out in Schedule 1; (ii) in the case of a complaint to be heard by the Land and Property Rights Tribunal, the form containing the information referred to in section 22; (e) “presiding officer” (i) in respect of a local assessment review board panel, means the presiding officer referred to in section 454.11(4) or (5) of the Act, as the case may be, or (ii) in respect of a composite assessment review board panel, means the presiding officer referred to in section 454.21(5) of the Act; (2) In this Regulation, a reference to the Land and Property Rights Tribunal includes any panel of the Tribunal. (3) A term that is defined in Part 9, 10, 11 or 12 of the Act has the same meaning when used in this Regulation. AR 201/2017 s1;258/2022 Application 2 This Regulation applies in respect of every municipality. AR 201/2017 s2; 258/2022 Part 1 Matters before Assessment Review Board Panel Documents to be filed by complainant 3 (1) If a complaint is to be heard by a panel of an assessment review board, the complainant must (a) complete and file with the clerk a complaint in the form set out in Schedule 1, and (b) pay the appropriate complaint fee set out in Schedule 2 at the time the complaint is filed if, in accordance with section 481 of the Act, a fee is required by the council. (2) If a complainant does not comply with subsection (1), (a) the complaint is invalid, and (b) the panel must dismiss the complaint. Division 1 Hearing before Local Assessment Review Board Panel Scheduling and notice of hearing 4 If a complaint is to be heard by a local assessment review board panel, the clerk must (a) provide, no later than the date the notice of hearing is provided to the complainant, written acknowledgement to the complainant that the complaint has been received, (b) schedule a hearing date, and (c) after a copy of the complaint form has been provided to the municipality in accordance with section 462(1) of the Act, notify the municipality, the complainant and any assessed person or taxpayer other than the complainant who is affected by the complaint of the date, time and location of the hearing and the requirements and timelines for disclosure of evidence not less than 35 days before the hearing date. Disclosure of evidence 5 (1) In this section, “complainant” includes an assessed person or taxpayer who is affected by a complaint who wishes to be heard at the hearing. (2) If a complaint is to be heard by a local assessment review board panel, the following rules apply with respect to the disclosure of evidence: (a) the complainant must, at least 21 days before the hearing date, (i) disclose to the respondent and the local assessment review board the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing, and (ii) provide to the respondent and the local assessment review board an estimate of the amount of time necessary to present the complainant’s evidence; (b) the respondent must, at least 7 days before the hearing date, (i) disclose to the complainant and the local assessment review board the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing, and (ii) provide to the complainant and the local assessment review board an estimate of the amount of time necessary to present the respondent’s evidence; (c) the complainant must, at least 3 days before the hearing date, disclose to the respondent and the local assessment review board the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the complainant intends to present at the hearing in rebuttal to the disclosure made under clause (b) in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing. Issues and evidence before panel 6 A local assessment review board panel must not hear (a) any matter in support of an issue that is not identified on the complaint form, or (b) any evidence that has not been disclosed in accordance with section 5. Abridgment or expansion of time 7 (1) A local assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 4(c). (2) Subject to the timelines specified in section 468 of the Act, a local assessment review board panel may at any time by written order expand the time specified in section 5(2)(a), (b) or (c). (3) A time specified in section 5(2)(a), (b) or (c) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents. Division 2 Hearing before Composite Assessment Review Board Panel Scheduling and notice of hearing 8 If a complaint is to be heard by a composite assessment review board panel, the clerk must (a) provide, no later than the date the notice of hearing is provided to the complainant, written acknowledgement to the complainant that the complaint has been received, (b) provide the Minister with a copy of the complaint form at the same time that the municipality is provided with a copy, (c) schedule a hearing date, and (d) after a copy of the complaint form has been provided to the municipality in accordance with section 462(2) of the Act and to the Minister in accordance with clause (b), notify the municipality, the complainant and any assessed person other than the complainant who is affected by the complaint of the date, time and location of the hearing and the requirements and timelines for disclosure of evidence not less than 70 days before the hearing date. Disclosure of evidence 9 (1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing. (2) If a complaint is to be heard by a composite assessment review board panel, the following rules apply with respect to the disclosure of evidence: (a) the complainant must, at least 42 days before the hearing date, (i) disclose to the respondent and the composite assessment review board the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing, and (ii) provide to the respondent and the composite assessment review board an estimate of the amount of time necessary to present the complainant’s evidence; (b) the respondent must, at least 14 days before the hearing date, (i) disclose to the complainant and the composite assessment review board the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing, and (ii) provide to the complainant and the composite assessment review board an estimate of the amount of time necessary to present the respondent’s evidence; (c) the complainant must, at least 7 days before the hearing date, disclose to the respondent and the composite assessment review board the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the complainant intends to present at the hearing in rebuttal to the disclosure made under clause (b) in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing. Issues and evidence before panel 10 A composite assessment review board panel must not hear (a) any matter in support of an issue that is not identified on the complaint form, or (b) any evidence that has not been disclosed in accordance with section 9. Abridgment or expansion of time 11 (1) A composite assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 8(d). (2) Subject to the timelines specified in section 468 of the Act, a composite assessment review board panel may at any time by written order expand the time specified in section 9(2)(a), (b) or (c). (3) A time specified in section 9(2)(a), (b) or (c) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents. Division 3 General Procedural Matters Complaint fees 12 (1) The fees payable by persons wishing to make a complaint or be involved as a party in a hearing by a panel of an assessment review board are those fees set out in Schedule 2. (2) If a complainant withdraws a complaint on agreement with the assessor to correct any matter or issue under complaint, any complaint filing fee must be refunded to the complainant. Joint jurisdiction 13 If a property is used or designated for multiple purposes in circumstances where both a local assessment review board and a composite assessment review board have jurisdiction to hear a complaint with respect to the property, the complaint must be heard by the composite assessment review board. Copy of amended assessment notice 14 Where, under section 305(1.1) of the Act, an assessor is required to send a copy of an amended assessment notice and a statement to an assessment review board or the Land and Property Rights Tribunal, the assessor must send the copy and statement no later than one day after the amended assessment notice is sent to the assessed person. AR 201/2017 s14;258/2022 Decision of assessment review board panel 15 (1) For the purposes of section 468 of the Act, a decision of a panel of an assessment review board must include (a) a brief summary of the matters or issues contained on the complaint form, (b) the panel’s decision in respect of each matter or issue, (c) the reasons for the decision, including any dissenting reasons, and (d) any procedural or jurisdictional matters that arose during the hearing, and the panel’s decision in respect of those matters. (2) The clerk of composite assessment review board must, within 7 days of a composite assessment review board panel rendering a decision, provide the Minister with a copy of that decision. (3) A municipality must retain a record of all decisions of a local assessment review board panel for at least 5 years. Record of hearing 16 (1) A clerk of an assessment review board must make and keep a record of each hearing in accordance with subsection (2). (2) Subject to section 464.1 of the Act, a record of a hearing must include (a) the complaint form, (b) all documentary evidence filed in the matter, (c) a list of witnesses who gave evidence at the hearing, (d) a transcript or recording of the hearing or, in the absence of a transcript or recording, a summary of all testimonial evidence given at the hearing, (e) all written arguments presented at the hearing, (f) a written list that is prepared at the end of the hearing that identifies those matters or issues from the complaint form about which evidence was given or argument was made at the hearing, and (g) the decision of the panel of the assessment review board referred to in section 15. (3) If evidence given at a hearing is recorded by means of a sound‑recording machine, a party to a hearing may request a copy of the sound recording or the transcript of the sound recording if the party pays for the cost of preparing the copy or transcript. (4) Subsection (3) does not apply in respect of (a) a sound recording or transcript, or any part of a sound recording or transcript, from a private hearing conducted under section 464.1 of the Act, or (b) a transcript, or any part of a transcript, that is excluded from the public record under section 464.1 of the Act. Form of undertaking respecting private hearing 17 An undertaking under section 464.1(3) of the Act must be given in a form acceptable to the presiding officer. Postponement or adjournment of hearing 18 (1) Except in exceptional circumstances as determined by a panel of an assessment review board, the panel may not grant a postponement or adjournment of a hearing. (2) A request for a postponement or an adjournment must be in writing and contain reasons for the postponement or adjournment, as the case may be. (3) Subject to the timelines specified in section 468 of the Act, if a panel of an assessment review board grants a postponement or adjournment of a hearing, the panel must schedule the date, time and location for the hearing at the time the postponement or adjournment is granted. Personal attendance not required 19 (1) Parties to a hearing before a panel of an assessment review board may attend the hearing in person or may, instead of attending in person, file a written presentation with the clerk. (2) A party who files a written presentation under subsection (1) must provide a copy of it to the other parties, (a) in the case of a hearing before a local assessment review board panel, at least 3 days before the hearing; (b) in the case of a hearing before a composite assessment review board panel, at least 7 days before the hearing. Independent legal advice 20 A panel of an assessment review board may seek legal advice only from a lawyer who is independent from the parties to a hearing. Part 2 Matters before Land and Property Rights Tribunal Documents to be filed by complainant 21 (1) If a complaint is to be heard by the Land and Property Rights Tribunal, the complainant must (a) complete and file with the chair a complaint containing the information set out in section 22, and (b) pay the appropriate complaint fee set out in Schedule 2 at the time the complaint is filed. (2) If a complainant does not comply with subsection (1), (a) the complaint is invalid, and (b) the Land and Property Rights Tribunal must dismiss the complaint. AR 201/2017 s21;258/2022 Form of complaint 22 For the purposes of section 491(1) of the Act, the form of complaint must be in writing and contain the information described in section 491(2) of the Act and, (a) in respect of a complaint about linear property, (i) the name of the assessed person as shown on the assessment notice, (ii) the complainant’s name if different from the assessed person, (iii) the contact information for the complainant, (iv) the Designated Industrial Property Assessment Unit Identification number for the designated industrial property under complaint, (v) the municipality in which the designated industrial property under complaint is located, (vi) the matter for complaint as described in section 492(1) of the Act, (vii) what information used in the designated industrial property assessment calculation process prescribed by the Minister’s Guidelines is incorrect, (viii) in what respect that information is incorrect, (ix) what the correct information is to be used in the designated industrial property assessment calculation process, (x) the source of that information, (xi) the requested assessed value, if the complaint relates to an assessment, and (xii) the specific issues related to the incorrect information that are to be decided by the Land and Property Rights Tribunal, and the reasons in support of the complainant’s position on those issues, and (b) in respect of a complaint about the amount of an equalized assessment, (i) the information described in section 491(4) of the Act, and (ii) the specific issues related to the incorrect information that are to be decided by the Land and Property Rights Tribunal, and the reasons in support of the complainant’s position on those issues. AR 201/2017 s22;258/2022 Division 1 Hearing before Land and Property Rights Tribunal Scheduling and notice of hearing 23 If a complaint is to be heard by the Land and Property Rights Tribunal, the chair must (a) within 7 days of receiving a complaint, provide the provincial assessor with a copy of the complaint form, (b) schedule a hearing date, and (c) not less than 70 days before the scheduled hearing date, give the notifications required by section 494(1)(b) of the Act. AR 201/2017 s23;258/2022 Disclosure of evidence 24 (1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing. (2) If a complaint is to be heard by the Land and Property Rights Tribunal, the following rules apply with respect to the disclosure of evidence: (a) the complainant must, at least 42 days before the hearing date, (i) disclose to the respondent and the Land and Property Rights Tribunal the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing, and (ii) provide to the respondent and the Land and Property Rights Tribunal an estimate of the amount of time necessary to present the complainant’s evidence; (b) the respondent must, at least 14 days before the hearing date, (i) disclose to the complainant and the Land and Property Rights Tribunal the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing, and (ii) provide to the complainant and the Land and Property Rights Tribunal an estimate of the amount of time necessary to present the respondent’s evidence; (c) the complainant must, at least 7 days before the hearing date, disclose to the respondent and the Land and Property Rights Tribunal the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the complainant intends to present at the hearing in rebuttal to the disclosure made under clause (b) in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing. AR 201/2017 s24;258/2022 Issues and evidence before the Board 25 The Land and Property Rights Tribunal must not hear (a) any matter in support of an issue that is not identified on the complaint form, (b) any evidence that has not been disclosed in accordance with section 24, (c) evidence from a complainant relating to information that was requested by the Minister under section 319 of the Act or required to be reported under the Minister’s Guidelines but was not provided or reported to the Minister. AR 201/2022 s25;258/2022 Abridgment or expansion of time 26 (1) The Land and Property Rights Tribunal may at any time, with the consent of all parties, abridge the time specified in section 23(c). (2) Subject to the timelines specified in section 500 of the Act, the Land and Property Rights Tribunal may at any time by written order expand the time specified in section 24(2)(a), (b) or (c). (3) A time specified in section 24(2)(a), (b) or (c) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to that evidence or documents. AR 201/2017 s26;258/2022 Division 2 General Procedural Matters Complaint fees 27 (1) The fees payable by a person wishing to make a complaint or to be involved as a party or intervener in a hearing by the Land and Property Rights Tribunal in respect of designated industrial property or an equalized assessment are those fees set out in Schedule 2. (2) If (a) a complainant withdraws a complaint on agreement with the provincial assessor or the Minister, as the case may be, to correct any matter or issue under complaint, (b) the Land and Property Rights Tribunal makes a decision in favour of the complainant, or (c) the Land and Property Rights Tribunal makes a decision that is not in favour of the complainant, but on appeal the Court of King’s Bench makes a decision in favour of the complainant, any complaint filing fee must be refunded to the complainant. AR 201/2017 s27;218/2022;258/2022 Decision of Land and Property Rights Tribunal 28 For the purposes of section 500 of the Act, a decision of the Land and Property Rights Tribunal must include (a) a brief summary of the matters and issues contained on the complaint form, (b) the Land and Property Rights Tribunal’s decision in respect of each matter or issue, (c) the reasons for the decision, including any dissenting reasons, and (d) any procedural or jurisdictional matters that arose during the hearing, and the Land and Property Rights Tribunal’s decision in respect of those matters. AR 201/2017 s28;258/2022 Record of hearing 29 (1) The Land and Property Rights Tribunal must make and keep a record of each hearing in accordance with subsection (2). (2) Subject to section 525.1 of the Act, a record of a hearing must include (a) the complaint form, (b) all documentary evidence filed in the matter, (c) a list of witnesses who gave evidence at the hearing, (d) a transcript or recording of the hearing or, in the absence of a transcript or recording, a summary of all testimonial evidence given at the hearing, (e) all written arguments presented at the hearing, (f) a written list that is prepared at the end of the hearing that identifies those matters or issues from the complaint form about which evidence was given or argument was made at the hearing, and (g) the decision of the Land and Property Rights Tribunal referred to in section 28. (3) If evidence given at a hearing is recorded by means of a sound‑recording machine, a party to a hearing may request a copy of the sound recording or the transcript of the sound recording, if the party pays for the cost of preparing the copy or transcript. (4) Subsection (3) does not apply in respect of (a) a sound recording or transcript, or any part of a sound recording or transcript, from a private hearing conducted under section 525.1 of the Act, or (b) a transcript, or any part of a transcript, that is excluded from the public record under section 525.1 of the Act. AR 201/2017 s29;258/2022 Form of undertaking respecting private hearing 30 An undertaking under section 525.1(3) of the Act must be given in a form acceptable to the chair. Postponement or adjournment of hearing 31 (1) Except in exceptional circumstances as determined by the Land and Property Rights Tribunal, the Land and Property Rights Tribunal may not grant a postponement or adjournment of a hearing. (2) A request for a postponement or an adjournment must be in writing and contain reasons for the postponement or adjournment, as the case may be. (3) Subject to the timelines specified in section 500 of the Act, if the Land and Property Rights Tribunal grants a postponement or adjournment, the Land and Property Rights Tribunal must schedule the date, time and location for the hearing at the time the postponement or adjournment is granted. AR 201/2017 s31;258/2022 Personal attendance not required 32 (1) Parties to a hearing before the Land and Property Rights Tribunal may attend the hearing in person or may, instead of attending in person, file a written presentation with the chair. (2) A party who files a written presentation under subsection (1) must provide a copy of it to the other parties at least 7 days before the hearing. AR 201/2017 s32;258/2022 Independent legal advice 33 The Land and Property Rights Tribunal may seek legal advice only from a lawyer who is independent from the parties to a hearing. AR 201/2017 s33;258/2022 Part 3 One‑member Panels Division 1 One‑member Local Assessment Review Board Panel One‑member local assessment review board panel 34 A one‑member local assessment review board panel may hear and decide one or more of the following matters but no other matter: (a) a complaint about a matter shown on a tax notice, other than a property tax notice; (b) a complaint about a matter shown on an assessment notice, other than an assessment; (c) a procedural matter, including, without limitation, the scheduling of a hearing, the granting or refusal of a postponement or adjournment, an expansion of time and an issue involving the disclosure of evidence; (d) an administrative matter, including, without limitation, an invalid complaint; (e) any matter, other than an assessment, where all of the parties consent to a hearing before a one‑member local assessment review board panel. Part 1 applies 35 Subject to this Division, Part 1 applies to a one‑member local assessment review board panel. Notice of hearing before one‑member panel 36 If a complaint is to be heard by a one‑member local assessment review board panel, the clerk must give the notifications required by section 462(1) of the Act not less than 15 days before the hearing date that is scheduled under section 4. Disclosure of evidence 37 (1) In this section, “complainant” includes an assessed person or taxpayer who is affected by a complaint who wishes to be heard at the hearing. (2) If a complaint is to be heard by a one‑member local assessment review board panel, the following rules apply with respect to the disclosure of evidence: (a) the complainant must, at least 7 days before the hearing date, (i) disclose to the respondent and the one‑member local assessment review board the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing, and (ii) provide to the respondent and the one‑member local assessment review board an estimate of the amount of time necessary to present the complainant’s evidence; (b) the respondent must, at least 7 days before the hearing date, (i) disclose to the complainant and the one‑member local assessment review board the documentary evidence, a summary of the testimonial evidence, including any signed witness reports, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing, and (ii) provide to the complainant and the one‑member local assessment review board an estimate of the amount of time necessary to present the respondent’s evidence. Issues and evidence before one‑member panel 38 A one‑member local assessment review board panel must not hear (a) any matter in support of an issue that is not identified on the complaint form, or (b) any evidence that has not been disclosed in accordance with section 37. Abridgment or expansion of time 39 (1) A one‑member local assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 36. (2) Subject to the timelines specified in section 468 of the Act, a one‑member local assessment review board panel may at any time by written order expand the time specified in section 37(2)(a) or (b). (3) A time specified in section 37(2)(a) or (b) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents. Division 2 One‑member Composite Assessment Review Board Panel One‑member composite assessment review board panel 40 A one‑member composite assessment review board panel may hear and decide one or more of the following matters but no other matter: (a) a complaint about a matter shown on an assessment notice, other than an assessment; (b) a procedural matter, including, without limitation, the scheduling of a hearing, the granting or refusal of a postponement or adjournment, an expansion of time and an issue involving the disclosure of evidence; (c) an administrative matter, including, without limitation, an invalid complaint; (d) any matter, other than an assessment, where all of the parties consent to a hearing before a one‑member composite assessment review board panel. Part 1 applies 41 Subject to this Division, Part 1 applies to a one‑member composite assessment review board panel. Notice of hearing before one‑member panel 42 If a complaint is to be heard by a one‑member composite assessment review board panel, the clerk must give the notifications required by section 462(2) of the Act not less than 15 days before the hearing date that is scheduled under section 8. Disclosure of evidence 43 (1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing. (2) If a complaint is to be heard by a one‑member composite assessment review board panel, the following rules apply with respect to the disclosure of evidence: (a) the complainant must, at least 7 days before the hearing date, (i) disclose to the respondent and the one‑member composite assessment review board the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing, and (ii) provide to the respondent and the one‑member composite assessment review board an estimate of the amount of time necessary to present the complainant’s evidence; (b) the respondent must, at least 7 days before the hearing date, (i) disclose to the complainant and the one‑member composite assessment review board the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing, and (ii) provide to the complainant and the one‑member composite assessment review board an estimate of the amount of time necessary to present the complainant’s evidence. Issues and evidence before one‑member panel 44 A one‑member composite assessment review board panel must not hear (a) any matter in support of an issue that is not identified on the complaint form, or (b) any evidence that has not been disclosed in accordance with section 43. Abridgment or expansion of time 45 (1) A one‑member composite assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 42. (2) Subject to the timelines specified in section 468 of the Act, a one‑member composite assessment review board panel may at any time by written order expand the time specified in section 43(2)(a) or (b). (3) A time specified in section 43(2)(a) or (b) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents. Division 3 One‑member Land and Property Rights Tribunal Panel One‑member Land and Property Rights Tribunal panel 46 One member of the Land and Property Rights Tribunal may sit as a panel of the Land and Property Rights Tribunal to hear and decide on one or more of the following matters but no other matter: (a) a complaint about a matter shown on an assessment notice, other than an assessment; (b) a procedural matter, including, without limitation, the scheduling of a hearing, the granting or refusal of a postponement or adjournment, an expansion of time and an issue involving the disclosure of evidence; (c) an administrative matter, including, without limitation, an invalid complaint; (d) any matter where all of the parties consent to a hearing before a one‑member Land and Property Rights Tribunal panel. AR 201/2017 s46;258/2022 Part 2 applies 47 Subject to this Division, Part 2 applies to a one‑member Land and Property Rights Tribunal panel. AR 201/2017 s47;258/2022 Notice of hearing before one‑member panel 48 If a complaint is to be heard before a one‑member Land and Property Rights Tribunal panel, the chair must give the notifications required by section 494(1)(b) of the Act not less than 15 days before the date that is scheduled under section 23. AR 201/2017 s48;258/2022 Disclosure of evidence 49 (1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing. (2) If a complaint is to be heard by a one‑member Land and Property Rights Tribunal panel, the following rules apply with respect to the disclosure of evidence: (a) the complainant must, at least 7 days before the hearing date, (i) disclose to the respondent and the one‑member Land and Property Rights Tribunal panel the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the complainant intends to present at the hearing in sufficient detail to allow the respondent to respond to or rebut the evidence at the hearing, and (ii) provide to the respondent and the one‑member Land and Property Rights Tribunal panel an estimate of the amount of time necessary to present the complainant’s evidence; (b) the respondent must, at least 7 days before the hearing date, (i) disclose to the complainant and the one‑member Land and Property Rights Tribunal panel the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, and any written argument that the respondent intends to present at the hearing in sufficient detail to allow the complainant to respond to or rebut the evidence at the hearing, and (ii) provide to the complainant and the one‑member Land and Property Rights Tribunal panel an estimate of the amount of time necessary to present the respondent’s evidence. AR 201/2017 s49;258/2022 Issues and evidence before one‑member panel 50 A one‑member Land and Property Rights Tribunal panel must not hear (a) any matter in support of an issue that is not identified on the complaint form, or (b) any evidence that has not been disclosed in accordance with section 49. AR 201/2017 s50;258/2022 Abridgment or expansion of time 51 (1) A one‑member Land and Property Rights Tribunal panel may at any time, with the consent of all parties, abridge the time specified in section 48. (2) Subject to the timelines specified in section 500 of the Act, a one‑member Land and Property Rights Tribunal panel may at any time by written order expand the time specified in section 49(2)(a) or (b). (3) A time specified in section 49(2)(a) or (b) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents. AR 201/2017 s51;258/2022 Part 4 Provincial Member Appointment of provincial member 52 (1) When a council has established a composite assessment review board, the municipality must, within 30 days, provide written notice of that fact to the Minister. (2) The Minister must, after receiving written notice from the municipality that the council has established a composite assessment review board, appoint a provincial member to the composite assessment review board. (3) The Minister may only appoint as a provincial member a current member of the Land and Property Rights Tribunal. AR 201/2017 s52;258/2022 Part 5 Training and Qualifications Training requirements 53 (1) Every clerk must (a) successfully complete a training program set or approved by the Minister, and (b) every 3 years successfully complete a refresher training program set by the Minister. (2) The chair of the Land and Property Rights Tribunal and any delegate of the chair must (a) successfully complete a training program set or approved by the Minister, and (b) periodically, as required by the Minister, successfully complete a refresher training program set by the Minister. (3) In order for a member of a panel of an assessment review board or of the Land and Property Rights Tribunal to be qualified to participate in a hearing, the member must (a) successfully complete a training program set or approved by the Minister, and (b) every 3 years successfully complete a refresher training program set by the Minister. AR 201/2017 s53;258/2022 Ineligibility 54 A person may not be a member of a panel of an assessment review board or the Land and Property Rights Tribunal if the person (a) is an assessor, (b) is an employee of the municipality for which the assessment review board is established, or (c) is an agent. AR 201/2017 s54;258/2022 Part 6 General Matters Agent authorization 55 An agent may not file a complaint or act for an assessed person or taxpayer at a hearing unless the assessed person or taxpayer has prepared and filed an assessment complaints agent authorization form set out in Schedule 4 with the clerk of the assessment review board or the chair of the Land and Property Rights Tribunal, as the case may be. AR 201/2017 s55;258/2022 Costs 56 (1) Any party to a hearing before a composite assessment review board panel or the Land and Property Rights Tribunal may make an application to the composite assessment review board panel or the Land and Property Rights Tribunal, as the case may be, at any time, but no later than 30 days after the conclusion of the hearing, for an award of costs in an amount set out in Schedule 3 that are directly and primarily related to matters contained in the complaint and the preparation of the party’s submission. (2) In deciding whether to grant an application for the award of costs, in whole or in part, the composite assessment review board panel or the Land and Property Rights Tribunal may consider the following: (a) whether there was an abuse of the complaint process; (b) whether the party applying for costs incurred additional or unnecessary expenses as a result of an abuse of the complaint process. (3) A composite assessment review board panel or the Land and Property Rights Tribunal may on its own initiative and at any time award costs. (4) Any costs that the composite assessment review board panel or the Land and Property Rights Tribunal awards are those set out in Schedule 3. (5) If the complainant is (a) the assessed person or the taxpayer of the property under complaint, (b) an employee or representative of that assessed person or taxpayer, or (c) an agent for that assessed person or taxpayer, the assessed person or the taxpayer is responsible for any costs awarded by a composite assessment review board panel. (6) If the complainant is (a) the assessed person or the taxpayer of property other than the property under complaint, (b) an employee or representative of that assessed person or taxpayer, or (c) an agent for that assessed person or taxpayer, the complainant is responsible for any costs awarded by a composite assessment review board panel. (7) If the complainant is (a) the assessed person in respect of designated industrial property under complaint, (b) an employee or representative of that assessed person, or (c) an agent for that assessed person, the assessed person is responsible for any costs awarded by the Land and Property Rights Tribunal. (8) The municipality in which the property under complaint is located is responsible for any costs awarded by a composite assessment review board panel against an employee or representative of the municipality. (9) The municipality that files a complaint about an equalized assessment or designated industrial property is responsible for any costs awarded by the Land and Property Rights Tribunal against an employee or representative of the municipality. (10) The Minister is responsible for any costs awarded by the Land and Property Rights Tribunal against an employee or representative of the Minister. AR 201/2017 s56;258/2022 Supplementary assessment notice, amended assessment notice or any amended tax notice other than a property tax notice 57 For the purposes of section 468(2) of the Act, a panel of an assessment review board must render its decision and provide reasons for that decision, including any dissenting reasons, (a) in the case of a hearing before a local assessment review board panel (i) within 160 days from the date that a complaint was filed, or (ii) before the end of the taxation year to which the complaint that is the subject of the hearing applies, whichever is later, (b) in the case of a hearing before a composite assessment review board panel, (i) within 210 days from the date that a complaint was filed, or (ii) before the end of the taxation year to which the complaint that is the subject of the hearing applies, whichever is later, or (c) in the case of a hearing before a one‑member panel of an assessment review board, (i) within 110 days from the date that a complaint was filed, or (ii) before the end of the taxation year to which the complaint that is the subject of the hearing applies, whichever is later. Complaint form must be available 58 A municipality must ensure that copies of the complaint form set out in Schedule 1 and the assessment complaints agent authorization form set out in Schedule 4 are readily available to the public. Part 7 Transitional Provisions and Coming into Force Transitional 59 (1) Despite the repeal of the Assessment Complaints and Appeals Regulation (AR 238/2000) and the Assessment Complaints Fee Regulation (AR 243/2008), those regulations continue to apply to all appeals and complaints filed with respect to the 2009 and previous taxation years. (2) The Matters Relating to Assessment Complaints Regulation (AR 310/2009) applies, (a) in respect of every municipality except the City of Lloydminster, to all complaints with respect to the 2010 and subsequent taxation years up to and including the 2017 taxation year, and (b) in respect of the City of Lloydminster, to all complaints with respect to the 2010 and subsequent taxation years up to and including the 2022 taxation year. (2.1) Except to the extent that subsection (2) provides otherwise, the Matters Relating to Assessment Complaints Regulation (AR 310/2009) does not apply in respect of any municipality. (3) This Regulation applies, (a) in respect of every municipality except the City of Lloydminster, to all complaints with respect to the 2018 and subsequent taxation years, and (b) in respect of the City of Lloydminster, to all complaints with respect to the 2023 and subsequent taxation years. (4) Notwithstanding anything in this Regulation, where a person has made a complaint under section 460 or 491 of the Municipal Government Act , RSA 2000 cM‑26, before this subsection comes into force and the complaint process has not been concluded by the time this subsection comes into force, the complaint must continue to be dealt with in accordance with the Municipal Government Act and the regulations under the Municipal Government Act as they read immediately before the coming into force of this subsection. AR 201/2017 s59;258/2022 Coming into force 60 This Regulation comes into force on January 1, 2018. Schedule 1 Assessment Review Board Complaint Municipality Name (as shown on your assessment notice or tax notice) Tax Year Section 1 — Notice Type Assessment notice: □ Annual Assessment □ Amended Annual Assessment □ Supplementary Assessment □ Amended Supplementary Assessment Tax Notice: □ Business Tax □ Other Tax (excluding property tax and business tax) Name of Other Tax Section 2 — Property Information Assessment Roll or Tax Roll Number Property Address Legal Land Description (i.e. Plan, Block, Lot or ATS 1/4 Sec-Twp-Rng-Mer) Property Type □ Residential property with 3 or fewer dwelling units (check all that apply) □ Residential property with 4 or more dwelling units □ Farm land □ Non‑residential property □ Machinery and equipment Business Name (if pertaining to business tax) Business Owner(s) Section 3 — Complainant Information Is the complainant the assessed person or taxpayer for the property under complaint? □ Yes □ No Note: If this complaint is being filed on behalf of the assessed person or taxpayer by an agent for a fee, or a potential fee , the Assessment Complaints Agent Authorization form must be completed by the assessed person or taxpayer of the property and must be submitted with this complaint form.

Complainant Name (if the complainant, assessed person or taxpayer is a company, enter the complete legal name of the company) Mailing Address (if different from above) City/Town Province Postal Code Telephone number (include area code) Fax Number (include area code) Email Address If applicable, please indicate any dates you are not available for a hearing Section 4 — Complaint Information Check the matter(s) that apply to the complaint (see reverse for coding) □ 1 □ 2 □ 3 □ 4 □ 5 □ 6 □ 7 □ 8 □ 9 □ 10 Note: Some matters or information may be corrected by contacting the municipal assessor prior to filing a formal complaint. Section 5 — Reason(s) for Complaint Note: An assessment review board panel must not hear any matter in support of an issue that is not identified on the complaint form A complainant must ● 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, and ● identify the requested assessed value, if the complaint relates to an assessment. Requested assessed value: Section 6 — Complaint Filing Fee If the municipality has set filing fees payable by persons wishing to make a complaint, the filing fee must accompany the complaint form or the complaint will be invalid and returned to the person making the complaint. If the assessment review board panel makes a decision in favour of the complaint, 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. Section 7 — Complainant Signature Signature Printed name of signatory person and title Date (mm/dd/yyyy) Important Notice: Your completed complaint form and any supporting attachments, the agent authorization form and the prescribed filing fee must be submitted to the person and address with whom a complaint must be filed as shown on the assessment notice or tax notice prior to the deadline indicated on the assessment notice or tax notice. Complaints with an incomplete form, complaints submitted after the filing deadline or complaints without the required filing fee are invalid. Assessment Review Board Clerk Use Only Was the complaint filed on time? □ Yes □ No Is the required information included on or with the complaint form? □ Yes □ No Was the required filing fee included? □ Yes □ No □ N/A Was a properly completed agent authorization Date Received _____ form attached? □ Yes □ No □ N/A Complaint to be heard by: □ LARB panel □ CARB panel MATTERS FOR A COMPLAINT A complaint to the assessment review board panel may be about any of the following matters, as shown on an assessment or tax notice: 1 the description of the property or business 2 the name or mailing address of an assessed person or taxpayer 3 an assessment amount 4 an assessment class 5 an assessment sub‑class 6 the type of property 7 the type of improvement 8 school support 9 whether the property is assessable 10 whether the property or business is exempt from taxation under Part 10, but not if the exemption is given by an agreement under section 364.1(11) that does not expressly provide for the right to make the complaint 11 any extent to which the property is exempt from taxation under a bylaw under section 364.1 of the Act 12 whether the collection of tax on the property is deferred under a bylaw under section 364.1 of the Act 13 a designated officer’s refusal to grant an exemption or deferral under a bylaw under section 364.1 of the Act Note: To eliminate the need to file a complaint, some matters or information shown on an assessment notice or tax notice may be corrected by contacting the municipal assessor. It is advised to discuss any concerns about the matters with the municipal assessor prior to filing this complaint. If a complaint fee is required by the municipality, it will be indicated on the assessment notice. Your complaint form will not be filed and will be returned to you unless the required complaint fee indicated on your assessment notice is enclosed. ASSESSMENT REVIEW BOARD PANELS A local assessment review board panel will hear complaints about residential property with 3 or less dwelling units, farm land or matters shown on a tax notice (other than a property tax notice). A composite assessment review board panel will hear complaints about residential property with 4 or more dwelling units or non-residential property. DISCLOSURE Disclosure must include: All relevant facts supporting the matters of complaint described on this complaint form. All documentary evidence to be presented at the hearing. A list of witnesses who will give evidence at the hearing. A summary of testimonial evidence. The legislative grounds and reason for the complaint. Relevant case law and any other information that the complainant considers relevant. Disclosure timelines: For a complaint about any matter other than an assessment, the parties must provide full disclosure at least 7 days before the scheduled hearing date. For a complaint about an assessment ‑ local assessment review board panel: Complainant must provide full disclosure at least 21 days before the scheduled hearing date. Respondent must provide full disclosure at least 7 days before the scheduled hearing date. Complainant must provide rebuttal at least 3 days before the scheduled hearing date. For a complaint about an assessment ‑ composite assessment review board panel: Complainant must provide full disclosure at least 42 days before the scheduled hearing date. Respondent must provide full disclosure at least 14 days before the scheduled hearing date. Complainant must provide rebuttal at least 7 days before the scheduled hearing date. DISCLOSURE RULES Timelines for disclosure must be followed. Information that has not been disclosed will not be heard by an assessment review board panel. Disclosure timelines can be reduced if the disclosure information is provided at the time the complaint form is filed. Both the complainant and the assessor must agree to reduce the timelines. PENALTIES A Composite Assessment Review Board Panel may award costs against any party to a complaint that has not provided full disclosure in accordance with the regulations. IMPORTANT NOTICES Your completed complaint form and any supporting attachments, the agent authorization form and the prescribed filing fee must be submitted to the person and address with whom a complaint must be filed as shown on the assessment notice or tax notice, prior to the deadline indicated on the assessment notice or tax notice. Complaints with an incomplete complaint form, complaints submitted after the filing deadline or complaints without the required filing fee are invalid. An assessment review board panel must not hear any matter in support of an issue that is not identified on the complaint form. The clerk will notify all parties of the hearing date and location. For more details about disclosure please see the Matters Relating to Assessment Complaints Regulation, 2018. To avoid penalties, taxes must be paid on or before the deadline specified on the tax notice even if a complaint is filed. The personal information collected through this form is for the purpose of processing your complaint. This collection is authorized by section 4(c) of the Protection of Privacy Act and section 460 of the Municipal Government Act . For questions about the collection of personal information, contact (the email address, telephone number or other contact information to which the individual may direct the individual’s questions about the collection). (The public body’s intention, if any, at that time to input the information into an automated system to generate content or make decisions, recommendations or predictions). AR 201/2017 Sched.1;258/2022;142/2025;172/2026 Schedule 2 Complaint Fees Complaint Fee Residential 3 or fewer dwellings and farm land Up to $ 50 Residential 4 or more dwellings Up to $650 Non‑residential Up to $650 Business tax Up to $ 50 Tax notices (other than business tax) Up to $ 30 Linear property — power generation Flat fee $650 per facility Linear property — other Flat fee $ 50 per DIPAUID * Designated industrial property — major plant or facility Flat fee $650 per major plant or facility Designated industrial property – other Flat fee $50 per DIPAUID * Equalized assessment Flat fee $650 * Designated Industrial Property Assessment Unit Identification Schedule 3 Table of Costs Where the conduct of the offending party warrants it, a composite assessment review board panel or the Land and Property Rights Tribunal may award costs up to the amounts specified in the appropriate column in Part 1. Where a composite assessment review board panel or the Land and Property Rights Tribunal determines that a hearing was required to determine a matter that did not have a reasonable chance of success, it may award costs, up to the amounts specified in the appropriate column in Part 2 or 3, against the party that unreasonably caused the hearing to proceed. Assessed Value Category Up to and including $5 million Over $5 million up to and including $15 million Over $15 million up to and including $50 million Over $50 million Part 1 — Action committed by a party Disclosure of irrelevant evidence that has resulted in a delay of the hearing process. $500 $1000 $2000 $5000 A party attempts to present new issues not identified on the complaint form or evidence in support of those issues. $500 $1000 $2000 $5000 A party attempts to introduce evidence that was not disclosed within the prescribed timelines. $500 $1000 $2000 $5000 A party causes unreasonable delays or postponements. $500 $1000 $2000 $5000 At the request of a party, an assessment review board panel or the Land and Property Rights Tribunal, as the case may be, expands the time period for disclosure of evidence that results in prejudice to the other party. $500 $1000 $2000 $5000 Part 2 — Merit Hearing Preparation for hearing $1000 $4000 $8000 $10 000 For first 1/2 day of hearing or portion thereof. $1000 $1500 $1750 $2000 For each additional 1/2 day of hearing. $500 $750 $875 $1000 Second counsel fee for each 1/2 day or portion thereof (when allowed by an assessment review board panel or the Land and Property Rights Tribunal, as the case may be). $250 $500 $750 $1000 Part 3 — Procedural Applications Contested hearings (for first 1/2 day or portion thereof).(i.e. request for adjournment) $1000 $1500 $1750 $2000 Contested hearings (for each additional 1/2 day or portion thereof). $500 $750 $875 $1000 AR 201/2017 Sched.3;258/2022 Schedule 4 Assessment Complaints Agent Authorization Section 1 — Assessed Person/Taxpayer Information Tax Year Assessed Person(s) or Taxpayer(s) (if the assessed person or taxpayer is a company, enter the complete legal name of the company) Business Name (if pertaining to business tax) Business Owner(s) Section 2 — Municipal and Property Information (for designated industrial property go to Section 3) Municipality Name (as shown on your assessment notice or tax notice) Assessment Roll or Tax Roll Number Property Address Legal Land Description (i.e. Plan, Block, Lot or ATS 1/4 Sec-Twp-Rng-Mer) Property Type □ Residential property with 3 or less dwelling units (check all that apply) □ Residential property with 4 or more dwelling units □ Farm land □ Non‑residential property □ Machinery and equipment Section 3 — Agent Information Note: Agent means a person or company who for a fee or potential fee acts for an assessed person or taxpayer during the assessment complaint process or at a hearing before a panel of an assessment review board or the Land and Property Rights Tribunal. Agent Name Contact Name (if different) and Position Held Mailing Address (if different from above) City/Town Province Postal Code Telephone number (include area code) Fax Number (include area code) Email Address Section 4 — Acknowledgment and Certification By signing below, I acknowledge and certify that: 1 I am the assessed person or taxpayer identified in section 1, or a legally authorized officer of the assessed person or taxpayer. 2 To initiate the processing of this agent authorization, I am attaching this agent authorization form to (a) the complaint form if the agent is authorized to file the complaint on my behalf, or (b) a letter, signed by me on my personal or company letterhead, and the letter is submitted to the municipality's assessment review board clerk or to the chair of the Land and Property Rights Tribunal, as the case may be, before the hearing of the complaint. 3 I provide authority to the agent, as identified in section 3, to represent the assessed person or taxpayer, identified in section 1, to (a) file a complaint on behalf of the assessed person or taxpayer for the property described on this form, (b) discuss the issues or matters of the complaint with the municipal assessor (or the provincial assessor in the case of designated industrial property), (c) prepare and submit disclosure regarding the complaint, (d) represent the assessed person or taxpayer at hearings before a panel of the assessment review board (or before the Land and Property Rights Tribunal, in the case of designated industrial property), (e) reach an agreement with the assessor to correct a matter under complaint, and (f) withdraw the complaint at any time. 4 I understand that the assessed person or taxpayer continues to be subject to all applicable provisions of the Municipal Government Act and the regulations under that Act, despite any authorization of agency. 5 I understand that this document does not act as an authorization of agency for the purposes of section 299 or 300 of the Municipal Government Act . 6 I understand that the assessed person or taxpayer is liable for any costs awarded against the agent by a panel of an assessment review board (or by the Land and Property Rights Tribunal, in the case of designated industrial property) or for any change in assessment that may result from a hearing. 7 I understand that this authorization is only applicable to the tax year entered on this form. 8 The agent has disclosed the qualifications, professional designations, certifications or affiliations of the agent, if any, with respect to property assessment or appraisal. 9 I may revoke authorization at any time in writing to the clerk of the assessment review board or the chair of the Land and Property Rights Tribunal, as the case may be. Signature of the Assessed Person or Taxpayer Printed name of signatory person and title Date (mm/dd/yyyy) AR 201/2017 Sched.4;258/2022