The Assessment Review Board (ARB) reviews and rules on appeals of property assessments. The board has the power to lower, raise or confirm your property assessment based on the arguments presented. ARB hearings are scheduled when appeals are received. For more information about the process, visit Assessment Complaints.
Local Assessment Review Board
The Local Assessment Review Board (LARB) hears complaints about assessments for residential properties with three or fewer dwelling units. The LARB sits in panels of three to hear assessment complains. Any three of the five local members currently acting as board members may be selected to hear a specific complaint.
Composite Assessment Review Board
The Composite Assessment Review Board (CARB) hears complaints about assessments for commercial properties and for residential properties with more than three dwelling units.
The CARB also sits in panels of three. The panels are made up of any two of the five local members currently acting as board members along with a member appointed by the provincial government.
Some complaints can be heard by one-member LARB or CARB. Examples include:
A complaint about anything on an assessment notice other than the assessment itself;
A procedural matter (for example, expansion of time limits or scheduling of a hearing)
Assessment Review Board hearings are scheduled when appeals are received, visit Assessment Complaints for more information.