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Tax year 2026 · Official sources

Tax year 2026 · Official sources

Property assessment and appeals in Alberta

Assessed by Each municipality's assessor (for example the City Assessor in Calgary and Edmonton); designated industrial property is assessed by the Province (Alberta Municipal Affairs, Assessment Services Branch) · Valuation date for 2026: July 1 of the assessment year, which is the year before the tax year (AR 203/2017 ss. 2 and 6). Physical condition is taken as of December 31 of the year before the tax year (MGA s. 289 (2)(a)). The 2026 assessments reflect market value on July 1, 2025 and condition on December 31, 2025. · Annual. "Each municipality must prepare annually an assessment for each property in the municipality, except designated industrial property and the property listed in section 298" (MGA s. 285).

Alberta has no single provincial assessment agency for homes: each municipality's assessor values property every year at market value as of July 1 of the previous year. Owners who disagree first talk to the assessor, then may file a complaint with the municipality's assessment review board within 60 days of the notice of assessment date.

How assessment works in Alberta

Each municipality's assessor (for example the City Assessor in Calgary and Edmonton); designated industrial property is assessed by the Province (Alberta Municipal Affairs, Assessment Services Branch)

Alberta has "two levels of property assessment". Municipal assessors assess most property types, and the municipal Assessment Review Board hears complaints about them. Designated industrial (DI) property is assessed by the Province's Assessment Services Branch. Complaints about DI assessments go to the Land and Property Rights Tribunal.

Under the Municipal Government Act (MGA), "Assessments for all property in a municipality, other than designated industrial property, must be prepared by the municipal assessor" (s. 289 (1)). Every assessment must reflect the property's characteristics and physical condition on December 31 of the year before the tax year (s. 289 (2)(a)). It must also follow the valuation standards in the regulations.

The Matters Relating to Assessment and Taxation Regulation, 2018 sets those standards. An assessment "must be an estimate of the value of a property on July 1 of the assessment year" (s. 6). The "assessment year" is "the year prior to the taxation year" (s. 2). Most property is valued at market value. Farm land has its own valuation standard (s. 7).

The assessor also assigns each property an assessment class: residential, non-residential, farm land, or machinery and equipment (MGA s. 297). The council then uses the assessment and class to calculate the tax (see property tax in Alberta). The Province's Assessment Services Branch "reviews the property assessment reports of municipalities each year".

Assessment notices

The assessor must set a notice of assessment date each year, "no earlier than January 1 and no later than July 1" (MGA s. 308.1 (1)). Assessment notices "must be sent no later than July 1 of each year" (s. 310 (1)) and "at least 7 days prior to the notice of assessment date" (s. 310 (3)). The municipality must then publish a notice that assessment notices have been sent. All assessed persons are deemed to have received them (s. 311).

In practice the large cities mail in January. For 2026, Edmonton mailed assessment notices on January 12, 2026. Calgary's sample 2026 notice shows a mailing date of January 14, 2026 and a notice of assessment date of January 22, 2026. It also shows the assessed value, the complaint deadline (March 23, 2026) and the Assessment Review Board filing fee. It states that the assessment "reflects the estimated market value of your property on July 1, 2025 and the characteristics and physical condition as of December 31, 2025". An assessment notice is not a tax bill; Calgary and Edmonton send tax notices in May.

How to check your assessment

There is no province-wide lookup for homes. Assessments are held by each municipality. The Province says to contact "your municipality at the address or telephone number printed on your assessment notice or tax notice".

In Calgary, owners can sign in to myTax to view assessment and tax details. The roll number and access code on the notice link the property to a myTax account. In Edmonton, MyProperty shows what makes up a property's assessment and lets owners compare it with similar properties. Both cities answer assessment questions through 311 without a complaint fee.

How to dispute or appeal an assessment

  1. 1Talk to the assessor (customer review period)

    Deadline: Before the complaint deadline printed on the noticeSources 1, 7, 8, 10

    The Province recommends that "property owners first contact the assessor if they believe their assessment is unfair or inaccurate". If they cannot agree, the owner can start a formal complaint. Calgary calls this the Customer Review Period. Its review page says it lasts 67 days after the notice is mailed, while the Calgary ARB page says owners have 60 days to talk to a City Assessor. Edmonton's 2026 review period ran from January 12 to March 23, 2026. The statutory complaint deadline printed on the notice still applies.

  2. 2File a complaint with the municipal Assessment Review Board

    Deadline: The "complaint deadline" is "60 days after the notice of assessment date" (MGA s. 284 (4)). For 2026 it was March 23, 2026 in both Calgary and Edmonton.Sources 4, 2, 6, 9, 10

    Only an assessed person or a taxpayer may complain. A complaint may be about matters shown on an assessment or tax notice, including the description of the property, the assessment, the assessment class or sub-class, school support and exemptions (MGA s. 460). The Local Assessment Review Board hears residential property with 3 or fewer dwelling units, farm land and tax notices other than property tax notices. The Composite Assessment Review Board hears 4 or more dwelling units and non-residential property. The complaint must be on the prescribed form, and the fee set by council must be paid when it is filed, or the complaint is invalid. "A complaint filed after the complaint deadline is invalid" (s. 461 (1.1)).

  3. 3Judicial review in the Court of King's Bench

    Deadline: Filed and served not more than 60 days after the date of the board's decision (MGA s. 470 (1))Sources 2, 3, 4

    After the board's decision, the Province says an owner "may file an application for judicial review with the Alberta Court of King's Bench to determine if the assessment review board has acted in a fair, reasonable and lawful manner". The application "must be filed with the Court of King's Bench and served not more than 60 days after the date of the decision" (MGA s. 470 (1)). For CARB decisions, the Tribunal notes that lawyers may provide information on judicial reviews.

  4. 4Designated industrial property: Land and Property Rights Tribunal

    Deadline: Listed with the Province's annual designated industrial assessment noticesSources 1, 11

    Complaints about designated industrial property assessments, which are prepared by the Province, are heard by the Land and Property Rights Tribunal rather than a municipal board.

Fees: Councils set complaint fees (MGA s. 481 (1)) up to the maximums in Schedule 2 of the Matters Relating to Assessment Complaints Regulation, 2018: 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". If a complainant withdraws a complaint on agreement with the assessor to correct the matter, the fee must be refunded (s. 12 (2)). The Province adds that fees must be refunded if the board changes the assessment in the complainant's favour. In Calgary for 2026, the fee for residential property with 3 or fewer dwellings and farm land is $50, "reduced to $40 if received before January 31". For 4 or more dwellings and all non-residential property it is $650.

The municipality's Assessment Review Board: a Local Assessment Review Board (homes with 3 or fewer dwelling units and farm land) or a Composite Assessment Review Board (4 or more units and non-residential), whose presiding officer is provided by the Land and Property Rights Tribunal. In Calgary it is the Calgary Assessment Review Board.

Phase-ins and caps

Alberta has no assessment phase-in or assessment cap. Each year's assessment is a fresh estimate of market value on July 1 of the previous year, prepared annually. The MGA's limits apply to tax rates instead. A municipality's highest non-residential rate may not be more than 5 times its lowest residential rate, except for non-conforming municipalities that were above 5:1 in 2016, which may not raise their ratio (s. 358.1). The residential rate must be greater than zero (s. 357.1).

City property tax pages in Alberta

Assessment in Alberta: common questions

Who assesses my property in Alberta?

Your municipality's assessor. The Municipal Government Act says assessments for all property other than designated industrial property "must be prepared by the municipal assessor" (s. 289 (1)). Calgary and Edmonton have their own City Assessor. Designated industrial property, such as linear property, is assessed by the Province's Assessment Services Branch. The Province does not run a single lookup for home assessments.

What date is my Alberta assessment based on?

An assessment estimates value on July 1 of the year before the tax year. Physical condition is taken as of December 31 of that year. For 2026 taxes, the valuation date is July 1, 2025 and the condition date is December 31, 2025. Calgary's 2026 notice states both dates.

What is the deadline to file an assessment complaint in Alberta?

The complaint deadline is 60 days after the notice of assessment date set by the assessor (MGA s. 284 (4)), and it is printed on the notice. A complaint filed after that date is invalid. For 2026, both Calgary and Edmonton had a deadline of March 23, 2026. The 60-day period is set by the Act, not by the review process.

How much does it cost to file an assessment complaint?

Each council sets the fee, up to a provincial maximum: $50 for residential property with 3 or fewer dwellings and farm land, and $650 for 4 or more dwellings or non-residential property. In 2026, Calgary charged $50 (reduced to $40 if received before January 31) for homes and $650 for other property. Fees are refunded if the assessor agrees to correct the assessment and the complaint is withdrawn.

Can I complain that my property taxes went up too much?

No. The assessment review board deals with the assessment and related matters on the notice, such as the value, the assessment class and school support, not the tax rate. Edmonton says owners can complain about the assessed value but "cannot file a formal complaint against your property tax bill". The Act states: "There is no right to make a complaint about any tax rate" (MGA s. 460 (8)). Tax rates are set by council in the annual property tax bylaw.

Sources

Checked a second time against these sources on October 28, 2026

  1. Property assessment, Government of Alberta (Land and Property Rights Tribunal)Applies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  2. Municipal property assessment: Complaints and appeals, Government of Alberta (Municipal Affairs)Applies to Current on 2026-10-28 (2026 complaint dates listed) · checked October 28, 2026 · copy archived
  3. Composite Assessment Review Boards, Government of Alberta (Land and Property Rights Tribunal)Applies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  4. Municipal Government Act, RSA 2000, c M-26 (consolidation), Alberta King's PrinterApplies to Office consolidation current as of September 1, 2026 (in force on 2026-10-28) · checked October 28, 2026 · copy archived
  5. Matters Relating to Assessment and Taxation Regulation, 2018 (AR 203/2017), Alberta King's PrinterApplies to Office consolidation current as of January 1, 2026 (amendments up to AR 267/2025); 2026 tax year · checked October 28, 2026 · copy archived
  6. Matters Relating to Assessment Complaints Regulation, 2018 (AR 201/2017), Alberta King's PrinterApplies to Office consolidation current as of July 2, 2026 (amendments up to AR 172/2026) · checked October 28, 2026 · copy archived
  7. Customer Review Period, City of CalgaryApplies to 2026 assessment · checked October 28, 2026 · copy archived
  8. First Step: File a Complaint, Calgary Assessment Review Board (City of Calgary)Applies to 2026 assessment · checked October 28, 2026 · copy archived
  9. 2026 Property Assessment Notice (sample), City of CalgaryApplies to 2026 assessment (valuation date July 1, 2025) · checked October 28, 2026 · copy archived
  10. Assessment of Properties, City of EdmontonApplies to 2026 assessment · checked October 28, 2026 · copy archived
  11. Designated industrial property assessment, Government of Alberta (Municipal Affairs)Applies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  12. Property assessment and tax, City of CalgaryApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived

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