Hearing Process

COVID-19 Information

For the safety of Edmontonians and to prevent the spread of COVID-19, the Assessment Review Board’s office is closed to in-person services. 

Complaints can be filed online or by mail.    

See the COVID-19 Information page for further details.

Moderation state: published

You will receive a Notice of Hearing advising you of the date, time and location of your hearing.

Postponement and Adjournment

In exceptional circumstances, the Board may consider rescheduling your hearing. A request to reschedule must be in writing (Request For Postponement Form). The request must include the following:

  • Tax roll number
  • Daytime phone/fax numbers
  • Detailed reasons
  • Hearing dates requested
  • Dates when you are unavailable to attend a hearing
  • Signed consent of the other parties (if available)

If granted, the Board will schedule a new hearing date. If denied, the hearing will proceed as scheduled.


We recommend that you attend your hearing as your complaint is stronger if you are present. You can question witnesses, answer questions and respond to arguments or objections made.

If you do not attend the hearing, it will still take place. The Board will review the information you have disclosed (written submissions/evidence).

If you would like to attend a hearing as an observer, please contact our office. 

At the Hearing

Moderation state: published

You will be provided with a computer at the hearing that will display all of the disclosure that was filed with the Board.

An assessor from the Assessment and Taxation Branch may attend the hearing and may have legal counsel.

Normally three Board members will hear your complaint. One member will act as the presiding member. You may call the presiding member Mr. Chair or Madam Chair and the side members by their last names.

The presiding member will start by explaining the hearing process. Usually, the process is as follows:

  • The Board will address any preliminary matters. This includes questions about procedures, disclosure issues and requests to reschedule.
  • You will present your case. You will usually be the first witness and may call other witnesses. Witnesses may be required to give their testimony under oath or affirmation. After each witness has testified, the Respondent can question them. The Board may ask questions of each witness.
  • The Respondent will then present their case. The Respondent will usually be the first witness and may call other witnesses. You and the Board may then question the Respondent’s witnesses.
  • If the Respondent has raised a new issue that was not covered in your case, you may present rebuttal evidence in response to the new issue. Rebuttal evidence must be properly disclosed before the hearing.
  • After the presentation of the evidence, you and the Respondent will present closing arguments. This includes a summary of your case and the arguments supporting them.

Remember that you must present enough evidence to convince the Board that your assessment is incorrect or unfair.


The Board will base its decision on the evidence presented by you and the Respondent at the hearing. The Board will make a decision within 30 days or before the end of the taxation year, whichever is earlier. You will receive a copy of your decision by mail or email.

A decision of the Board may be judicially reviewed by the Court of Queen's Bench. 

Moderation state: published

For More Information

Assessment Review Board

COVID-19 Update

For the safety of Edmontonians and to prevent the spread of COVID-19, the Assessment Review Board's office is closed to in-person services. These changes will be in effect until further notice. We will continue to re-evaluate these measures as the COVID-19 situation develops. See the COVID-19 Information page for further details. 

Main Floor, Churchill Building
10019 - 103 Avenue
Edmonton AB T5J 0G9

Hours of Operation  
Monday to Friday
8:30am-noon and 1pm-4pm 

Please note the office will be closed over the lunch hour. 

Telephone 780-496-5026
Fax 780-496-8199
Email assessmentreviewboard@edmonton.ca
Map Google Maps

Copyright © 2021, Edmonton Tribunals.
All rights reserved.