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Appeal Your Property Assessment

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1. Understanding Assessment Appeals

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.

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2. Local Appeals to the Board of Revision

Is there a fee to appeal to the board of revision?

An appeal fee may be set by a municipality and must be paid to the municipality before the time for appealing is over. Failing to do so will result in the appeal being dismissed. The fee is refunded where the appeal is successful in whole or in part, where an appeal is withdrawn, or if the appeal is deemed insufficient by the board of revision or its secretary.

Who is the secretary of the board of revision?

Your municipal council appoints the secretary to the board of revision. The secretary cannot be the assessor for the municipality. Your municipality will be able to provide you with the name and address of the secretary.

Am I eligible to apply for a simplified appeal process?

You may decide to opt for a simplified appeal process in the following instances:

  • For all (single family) residential properties regardless of assessed value; and
  • For any other property valued under $100,000 within rural municipalities or under $250,000 for properties within other municipalities.

The simplified assessment appeal process exempts the appellant from disclosure of evidence requirements. The same notice of appeal form is used for both simplified and regular appeals.

The board of revision chairperson may establish panels consisting of one or more persons to hear simplified appeals. This panel has the full powers of a board of revision to hear and decide appeals.

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3. Provincial Appeals to the Assessments Appeals Committee

How much time do I have to appeal to the AAC?

An appeal to the Saskatchewan Municipal Board’s Assessment Appeals Committee (AAC) must be made within 30 days of being served with a decision of the board of revision. In the case of the omission, neglect or refusal of the board of revision to hear or decide an appeal, the request must be made within the calendar year for which the assessment was prepared.

What can be appealed to the AAC?

You may appeal a decision of the board of revision to the AAC. At this level, the record of the board of revision hearing will be examined for any errors made by the board. New evidence cannot be filed at this level, except in limited circumstances.

Where do I file an appeal to the AAC?

When appealing to the AAC, you are required to file notice of appeal with:

The Secretary – Assessment Appeals Committee
Saskatchewan Municipal Board
4th Floor 2151 Scarth Street
Regina, Saskatchewan S4P 2H8

Sources from which to obtain appeal forms include:

  • From the AAC;
  • From the “Assessment Appeals Manual” and,
  • In related regulations under the applicable Act.
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4. For More Information

Where can I find further information?

For specific information regarding your appeal, contact:

Your local municipal office or board of revision secretary or, for appeals to the AAC, the Secretary of the Committee: (306) 787-2658.

For legislative information please refer to the following:

Legislation governing assessment appeals is provided in The Cities Act, The Municipalities Act and The Northern Municipalities Act, 2010. Regulations under these Acts include forms for filing assessment appeals for each type of municipality. These are The Cities Regulations, The Municipalities Regulations, and The Northern Municipalities Regulations.

The Acts and Regulations may be purchased in paper format from:

Office of the Queen’s Printer
B 19-3085 Albert Street
Regina, Saskatchewan S4S 0B1
Phone: (306) 787-6894M
Toll-free: 1-800-226-7302

Electronic versions are also available at the Queen’s Printer.

For general information about assessments, contact:

Saskatchewan Assessment Management Agency
200 – 2201 – 11th Avenue
Regina, SK S4P 0J8

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