Assessment Review Boards
Assessment Review Boards are "one-level" boards. There are different assessment review boards (LARB - Local Assessment Review Board and CARB - Composite Assessment Review Board) to hear various types of complaints. The role and jurisdiction of each are outlined in Bylaw 11-05 and in An Outline of the Composition and Roles of One-Level Assessment Review Boards (PDF). You cannot appeal the decision of an assessment review board simply because you do not agree with the decision. An appeal can only be made if you believe that the board made an error on a question of law or jurisdiction.
Contact the Assessor
Many matters can be resolved without the necessity of filing a formal complaint. Please call the Town Office at 403-933-4348 to discuss your assessment concerns. If administrative staff is unable to answer your questions, they will notify the Assessor and he will get in touch with you to discuss your concerns with you directly. The Assessor will make every reasonable attempt to respond to your concerns and resolve any issues to a state of mutual agreement. The Town of Black Diamond hopes that any resident with a question or concern will make a strong effort to resolve the issue with staff assistance prior to filing a complaint.
Section 460(5) of the Municipal Government Act states "A complaint may be about any of the following matters, as shown on an assessment or tax notice:
(a) the description of a property or business;
(b) the name and mailing address of an assessed person or taxpayer;
(c) an assessment;
(d) an assessment class;
(e) an assessment sub-class;
(f) the type of property;
(g) the type of improvement;
(h) school support;
(i) whether the property is assessable;
(j) whether the property or business is exempt from taxation under Part 10."
Note: You may not file a complaint regarding your taxes (i.e. the tax dollar amount)
As an assessed property owner in the Town of Black Diamond, you have 60 days from the Assessment Date shown on your Assessment Notice, to file a complaint with the Clerk of the Assessment Review Board. A complaint must be filed on the Prescribed Form (PDF), include the correct fee as outlined in Bylaw 11-05 (Schedule A) (PDF), and be filed before the end of the 60 day period. The Province of Alberta has published a handy brochure entitled Filing a Property Assessment Complaint and Preparing for Your Hearing (PDF) that will help you to understand and navigate the process and strict time-lines correctly. You will also find the required forms and other information that you need below. Residents can also visit the Town Office and request the forms and information there.