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Hearing Process

The Tribunals Office is Closed for General Public Access

  • In-person services: by appointment only. Please contact us to schedule an appointment.
  • Filing an appeal: please contact us for instructions.
  • Service of court documents: please fax.

Subdivision and Development Appeal Board
Phone: 780-496-6079
Fax: 780-577-3537

Assessment Review Board
Phone: 780-496-5026
Fax: 780-496-8199

Community Standards and Licence Appeal Committee
Fax: 780-401-7054

You will receive a Notice of Hearing advising you of the format, date and time of your hearing. The Joining a Video Conference information sheet contains more information about video conference hearings. 

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 participate in 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 participate in the hearing, it will still take place. The Board will review the information you have disclosed (written submissions/evidence).

If you would like to observe a hearing, please contact our office.

At the Hearing

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. If you have an authorized agent represent you during the complaint and hearing process, a copy of the Board’s decision will be issued to your agent. 

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

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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