Who can appeal an assessment?
Appeals may be initiated by any person with an interest in, or that is affected by, the assessed value or classification of any property.
You can appeal if you believe there has been an error in:
- The valuation,
- The classification,
- The contents of the assessment roll, or
- The assessment notice.
Appeals may also be filed by the municipality, another taxing authority (e.g. school
division) or SAMA.
Can I base my appeal on the fact that I feel my taxes
are too high?
No. Legislation outlines the valid grounds of appeal. The board of revision has no
jurisdiction with respect to the level of taxation.
Who handles assessment appeals?
The first level of appeal is to the local board of revision. The next level is to bring the appeal before the Saskatchewan Municipal Board’s Assessment Appeals Committee. The Board of Revision manages the local municipal level of appeals. Members of a board of revision are appointed by your municipal council. Council members cannot be appointed to the board of revision for the municipality they serve. Likewise, a school division board of education member cannot be appointed to the board of revision of a municipality that is located in the school division. Board members come from a variety of backgrounds and, like you, they are taxpayers.
The Assessment Appeals Committee (AAC) is a committee of the Saskatchewan Municipal Board.
This committee was created to handle appeals at the provincial level. This is the next level of appeal if your assessment remains in dispute after the decision of the board of revision. Any party to a board of revision appeal may advance an appeal to the AAC.
Can I appeal directly to the AAC?
In most circumstances, you cannot appeal directly to the AAC. An appeal to the AAC is based upon the record of the board of revision. If you did not appeal to and appear before the board of revision, then the AAC has no authority to hear your appeal. However, there are three exceptions:
- The omission, neglect or refusal of the board of revision or its secretary to hear your appeal;,/li>
- Where the property being appealed is classified as commercial or industrial, the total assessed value of that property exceeds $1,000,000, and all parties to the appeal agree to proceed directly to the AAC; or
- On application for leave to consolidate multiple similar appeals. In the above circumstances, contact the AAC for further information and application forms.
If I have several properties located in different municipalities, and the basis of my appeal is the same for all properties, do I have to file appeals in each municipality?
Yes, you must still file an appeal with each applicable municipality. If you choose to consolidate your appeals to be heard by the AAC as one appeal, you must also file an application with the AAC to do so.
Is there a situation where I could lose the right to appeal my assessment?
A property owner who refuses to provide legitimate assessment information that was required or requested by the assessment appraiser will be denied the right to appeal their property’s assessment for as long as they continue to refuse to provide the information. The provision of the necessary information to accurately assess property is a legislative requirement and is not optional.
Rights of property owners/appellants are still protected, if the information requested was not relevant to an assessment, if the request for information was not reasonable, or if the information was received late but in time for the assessor to include it in analysis, a board of revision or the AAC has the authority to reinstate an appeal.
A property owner has the right to present evidence to the board of revision or AAC to prove why the information requested by the assessor is not legitimate. The board will then decide if the property owner has lost the right to appeal.
In some cases, before providing information to the assessor or to any other party, the property owner may wish to declare the information confidential and seek an undertaking from the other party that no use may be made of the material except to prepare an assessment or to consider the appeal. If the other party will not make such an undertaking, the material does not need to be provided.
What procedures are used to decide the legitimacy of my appeal?
Appeals of regulated property assessments are reviewed against the regulated property assessment valuation standard. The focus would be on whether the process used to determine values was correctly followed by the assessment service provider.
The regulated property assessment valuation standard is achieved when the assessed value is determined according to formulae, rules and principles set out in the relevant municipal Act, its regulations, the Saskatchewan Assessment Manual or any other guideline established by SAMA.