Alberta Commercial Owners / Assessment Information

Three sections.
Opposite directions.

Section 295 lets an assessor request necessary information. Sections 299 and 300 let an assessed person request different municipal assessment records. Treating them as one generic “RFI” can compromise the owner's evidence trail.

Statute reviewedCurrent to May 14, 2026Core pathways295 · 299 · 300Editorial reviewAugust 27, 2026
3different information directions

The essential distinction

First identify who initiated the request.

An assessor's demand for owner or occupier information is not the same as an assessed person's request for the subject-property assessment record or a comparable-property summary. The current Act, regulations, property type and municipality determine the actual process.

Do not use this page to calculate a response, complaint, disclosure or hearing deadline. Preserve the original document and obtain qualified assessment or legal advice where rights or material consequences are at stake.

01 / Statutory comparison

Direction changes the duty.

The table paraphrases the current Alberta King's Printer consolidation. Open the Act and the municipality's current form before acting.

SectionDirection and recordStatutory controlOwner control
MGA section 294Assessor → owner or occupierAfter reasonable notice, an assessor may enter and inspect property, request production and make copies of items necessary to the inspection. The assessor must produce identification on request and inform the owner or occupier of the collection purpose in accordance with the regulations.Inspection authority is not the same record as an emailed or portal-based information request under section 295.Preserve the notice, assessor identity, stated purpose, inspection date, attendees, items produced and copies made. Obtain qualified advice for disputed access or scope.
MGA section 295Assessor → personA person must provide information requested by an assessor when necessary for the assessor's duties under Parts 9 to 12 and the regulations.Section 295(4) says a person who fails to provide requested information within 60 days cannot make the identified complaint in the following year. Section 295(6) contains a separate complaint-stage limitation on further production obligations and copying authority.Use the exact municipal or provincial request, response channel and stated date. Index each requested field to its source and retain submission confirmation; do not rely on this summary to calculate a deadline.
MGA section 299Assessed person → municipalityAn assessed person may ask in the municipality's required manner to see or receive prescribed information in the municipal assessor's possession showing how that person's property assessment was prepared.Subject to the Act and regulations, the municipality must comply. Section 299(3) limits the municipality's obligation after the assessed person files a complaint, with the amended-assessment exception stated in section 299(4).Identify the assessed person, roll, assessment year, municipality, authorization and subject-property question before selecting the local form or portal route.
MGA section 300Assessed person → municipalityAn assessed person may ask for a summary of the most recent assessment of municipal property the requester does not own. The Act identifies parcel and improvement description, land dimensions, improvement age and size, key improvement attributes, assessed value and adjustments, plus prescribed information.The municipality must comply in accordance with the regulations if satisfied that necessary confidentiality will not be breached.Define the comparison purpose and property selection. A section 300 summary is assessment information—not proof that two properties are market substitutes or evidence of a completed transaction.

This is a reading map, not a legal opinion. Designated industrial property has separate provincial-assessor pathways under sections 299.1 and 300.1 and is not collapsed into this municipal-property comparison.

02 / Received an assessor request

Respond from
a controlled record.

01

Freeze the exact request

Save the original ARFI, portal record, schedules, definitions, property identifiers, reporting period, response channel and every stated date. Do not substitute a prior-year form.

02

Reconcile every field

Map property facts, areas, tenancy, lease terms, rent roll, income, expenses, vacancy, sales information and supporting files to their source and applicable period. Record estimates and unavailable items explicitly.

03

Preserve delivery evidence

Retain the submitted file set, portal acknowledgement, email transmission, amendments, assessor questions and final response. A saved spreadsheet without delivery evidence is not a complete compliance record.

03 / Requesting the assessment record

Ask the question
before choosing the form.

Subject property / Section 299

How was this assessment prepared?

Identify the assessed person, municipality, roll, assessment year, authorization and specific subject-property inputs or model questions. Follow the municipality's required manner and complaint-stage rules.

Other property / Section 300

Which summary is relevant?

Identify candidate properties and the assessment issue each may illuminate. The Act describes a bounded summary and protects necessary confidentiality; it does not provide unlimited access to another owner's confidential operating record.

Calgary implementation

ARFI in. AIR out.

Calgary sends ARFIs to non-residential and multi-residential owners and provides myTax or property-specific submission routes. Its separate Assessment Information Request process describes subject and comparable Assessment Explanation Supplements and additional-information categories.

Calgary 2027 Pre-Roll preparation →

Edmonton implementation

Authorize before requesting.

Edmonton's current forms distinguish representative authorization, section 299 subject-property information, section 300 comparable information and detail-report/proforma service. Its published timing is a local service instruction, not a province-wide deadline.

Edmonton 2027 authorization authority →

04 / Do not collapse the work

Assessment record.
Market decision.

01

Information access is not a complaint

A request does not itself state grounds, file a complaint, pay a fee, preserve a deadline or satisfy later disclosure. Use the exact notice and review-board process.

Complaint framework →
02

Municipal records are not a full appraisal

Assessment information is prepared for statutory mass appraisal. A formal appraisal requires its own purpose, interest, effective date, scope, evidence and authorized reliance.

Appraisal boundaries →
03

Assessment comparables are not transaction comparables

Assessed values, model summaries, active asking listings and completed transactions are different records. A brokerage market review must identify present facts, source, exposure, terms and intended decision.

Valuation framework →

Who, how and why

Current statute.
Municipal implementation.

Who: Commercially Research & Editorial, with commercial review by Slav Loban.

How: The comparison is paraphrased from Alberta King's Printer's Municipal Government Act consolidation current to May 14, 2026, then checked against current Calgary and Edmonton implementation pages. Alberta warns that assessment legislation and publications are being amended, so the Act, regulations and current municipal instructions remain controlling.

Why: To stop owners from confusing information they owe an assessor with information they may request from an assessment authority.

Scope: Educational commercial brokerage intelligence. Not legal advice, assessment-agent services, complaint representation or a municipal filing service.

Corrections: Email hello@commercially.ca with the section, municipality and current primary source.

Separate owner decision

Assessment record understood.
What is the property strategy?

Share the Alberta commercial property, municipality, occupancy, assessment context and contemplated sale or leasing decision. Commercially can discuss a confidential brokerage market review. It does not answer or file the statutory assessment request through this form.

Discuss the commercial property

By submitting, you consent to Commercially, with brokerage services through Real Broker, contacting you about this request. For another brokerage's listing, Commercially may connect you with the listing brokerage.