Preparing for Your Hearing

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Once you have submitted your complaint, the Board will notify you of your hearing date. A hearing is your chance to prove that your assessment is incorrect or unfair.

To prepare for the hearing, you will need to gather evidence that you will bring to the hearing to support your position. Your goal is to build a strong and convincing case to bring before the Board.

Preparing for a Hearing


Evidence is whatever you will use to prove your case. Several kinds of evidence can be presented.  Here are some examples:

  • Documents - sales data, repair estimates, assessments of other similar properties, appraisals, etc.  
  • Oral testimony - a witness provides information and answers questions in person
  • Visuals - photographs and maps
  • Affidavits or other statements - a witness’s evidence given to the board in writing. Letters or a statement made under oath or solemn affirmation (affidavit)
  • Expert evidence - experts have specialized knowledge because of their education or experience

You will need enough evidence to convince the Board that your assessment is not a fair estimate of the market value of your property. Your assessment should reflect:

  • What your property may have sold for in an open market on July 1 of the previous year (valuation date)
  • The condition of your property on December 31 of the previous year (condition date)

Exchange of Information

You must share the information you will be using to prove your case (disclosure). You must provide disclosure to both the Board and the Respondent (the Assessment and Taxation Branch) prior to the hearing. Disclosure includes: 

  • Relevant facts that support your complaint
  • Documents you want to use at the hearing
  • A list of witnesses who will give evidence at the hearing
  • A written summary of oral testimony, including a signed witness report for each witness
  • Any other information or written arguments you intend to rely on

The Respondent must also disclose to you and the Board the information they will be relying on at the hearing.

Your Notice of Hearing shows the deadlines for disclosure. The Board will not hear evidence that has not been properly disclosed.

For More Information

Assessment Review Board

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
Map Google Maps

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