Understanding your Property Assessment

High River’s property assessments are based on market conditions as at July 1 of the previous year. Assessors classify and value all properties in High River to ensure fair tax distribution under provincial standards. They evaluate properties using factors such as age, size, location, construction quality, and features—similar to how buyers assess homes. Assessments are conducted for residential, commercial, and industrial properties based on market value.

Assessors may inspect properties throughout the year, but not all properties are visited. Assessment notices are sent before tax notices, allowing property owners to review and address concerns before taxes are calculated. Assessments reflect typical market value rather than individual sale prices.

Before filing an appeal, you must first discuss concerns with an assessor. If unresolved:

• Complete the Assessment Review Complaint Form & pay the fee.
• If using an agent, submit an Agent Authorization Form
• Send forms to:

Clerk of the Assessment Review Board
309B Macleod Trail S.W.
High River, Alberta T1V 1Z5

You will receive written notice at least 35 days before your hearing with the Local Assessment Review Board (LARB) or Composite Assessment Review Board (CARB).

The ARB is a quasi-judicial board ensuring fair and equitable assessments, governed by the Municipal Government Act and Alberta Regulation AR 201/2017. Non-compliance may result in dismissal of your complaint.

For details, visit the Alberta Queen’s Printer website or call 403-297-6251.

If you disagree with the ARB's decision, you may appeal to the Court of Queen’s Bench.

Appeal Fees

Per the Town of High River Current Rate Bylaw:

• Residential (≤3 dwellings) & Farmland: $50/appeal
• Residential (4+ dwellings): $650/appeal
• Non-Residential: $650/appeal

Fees are refundable if the appeal is successful.

Additional fees for linear properties & equalized assessments are set by Alberta Regulation 310/2009.

The Assessment Review Board (ARB) hears complaints about property assessments submitted to the Clerk of the Assessment Review Board. Board members are appointed by participating municipalities, including the Town of High River, under a joint regional agreement.

Contact & Board Membership

Submit completed forms to Legislative Services. If you're interested in becoming a board member, the Legislative Services team can provide more information.

Have Questions About Your Assessment?

Start by contacting the Assessment Department during the 60-Day Review Period to request clarification or discuss concerns.

• Email: assessment@highriver.ca
• Call: 403-652-2110

Assessors may inspect your property, and if an error is found, a corrected notice will be issued. If you are still unsatisfied, you may appeal to the Assessment Review Board (ARB). Grounds for appeal include:

• Property description or classification
• Assessed value
• Name or mailing address errors
• School support designation
• Taxability or exemption status

What is Supplemental Assessment?

The annual assessment notice reflects the condition of your property as of Dec 31 of the year prior to the current tax year. If construction is completed after Dec 31, you will receive a supplementary assessment and tax notice to reflect the respective increase in the assessed value of your property.

What is the Supplemental Tax?

The supplemental tax is determined by multiplying the supplemental assessment by the applicable tax rate, which is then prorated based on the number of months the new building has been completed or occupied during the current tax year.

Why does The Town have supplementary assessment and tax?

Supplementary assessment and tax contribute to the cost of municipal services, providing for the equitable sharing of these costs among property owners.

When is the supplementary assessment and tax notice sent out?

Supplemental taxes are levied only in the year the newly constructed building is complete or occupied. Supplementary notices are mailed between June and December, with the supplementary tax being required to be paid by the due date on the notice.

Town of High River – Supplemental Assessment Example

• Residential
• Multi-Residential
• Farmland
• Non-Residential
• Hotel / Motel

As a property owner, you have the right to request detailed information about your property assessment under Sections 299 and 300 of the Municipal Government Act.

Before submitting a request, we recommend reviewing the following resources first:

• Review Your Assessment Notice
  • Confirm your name, address, and school support are correct.
  • Ensure the property classification (residential, farmland, non-residential) is accurate.
• Assessment Value Search
  • Use the Property Assessment Map to compare your assessment with similar properties in terms of size, age, quality, and location.
• Speak with an Assessor
  • If you need further clarification, call 403-652-2110 to speak with an Assessor.

If you still require more details, you can submit a formal Section 299 or 300 request after speaking with an Assessor.

Request Forms:

1. 2025 Section 299 Request for Information (PDF) – Information on your own property.
2. 2025 Section 300 Request for Information (PDF) – Summary of another property’s assessment.
3. Agent Authorization Form (PDF) – Required if an agent is submitting on your behalf.

Important: Incomplete forms, late submissions, or those without the required fee may be deemed invalid by the Assessment Review Board (ARB).

How to Submit Your Request

Requests must be made in writing and sent to the Assessment Department:

Mail:
Assessment Department
Town of High River
309B Macleod Trail SW
High River, AB T1V 1Z5

Email: assessment@highriver.ca