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Saskatchewan Municipal Board

The Saskatchewan Municipal Board (SMB) is an administrative tribunal established for regulatory and quasi-judicial purposes in dealing with issues from local authorities.

Additionally, the SMB serves as the Board of Revenue Commissioners (BRC).  The BRC is responsible to hear and decide appeals on taxes assessed by the province and considers requests for write-offs and cancellations of debt owing to the province.


1. Information you might be looking for

The Saskatchewan Municipal Board has several committees to hear and decide appeals, which include:

  • Assessment Appeals Committee;
  • Fire Prevention Appeals Committee;
  • Local Government Committee;
  • Municipal Boundary Committee;
  • Planning Appeals Committee;
  • Road Maintenance Agreement Committee; and
  • Weed Control Appeals Committee.

Additionally, the SMB hears and decide appeals on taxes assessed by the province and approves write-offs and cancellations of debt owing to the province.

  • Board of Revenue Commissioners

File an Assessment Appeal

The Assessment Appeals Committee hears and decides appeals:

  • from a decision made by a board of revision;
  • that were refused, omitted or neglected to be heard by a board of revision;
  • that involve a commercial or industrial property with an assessed value of more than $1M; or
  • where an owner has multiple properties in multiple municipalities.

File an Appeal Regarding Provincial Taxes

The Board of Revenue Commissioners hears and decides appeals on taxes assessed by the province involving:

  • provincial sales taxes;
  • consumption taxes;
  • Crown mineral taxes; and
  • mineral rights taxes.

File a Fire Prevention Appeal

The Fire Prevention Appeals Committee hears and decides appeals from:

  • orders from a provincial fire inspector to fix a property's condition that doesn't meet the standards in The Fire Safety Act;
  • unreasonable costs charged to a person as a result of the Fire Commissioner fixing the condition of a property that doesn't meet the standards in The Fire Safety Act; and
  • decisions from the Fire Commissioner about a property's condition that doesn't meet the standards in the National Fire Code.

Apply for a Municipal Boundary Review

The Municipal Boundary Committee reviews applications for municipal boundary changes when there is a disagreement over the change or amalgamation.

File a Planning Appeal

The Planning Appeals Committee hears and decides appeals from:

  • decisions made by a district planning authority;
  • decisions made by a development appeals board;
  • decisions made about a proposed subdivision;
  • decisions made by a development officer in the Northern Saskatchewan Administrative District;
  • requests made by a council for the payment of a development levy;
  • when the municipality and a party fail to enter into a development levy or servicing agreement; or
  • when a council fails to approve drawings or enter into a development agreement for direct control districts.

File a Road Maintenance Agreement Appeal

The Road Maintenance Agreement Committee hears and decides road maintenance agreement issues involving:

  • whether an agreement is required; or
  • the terms included in the agreement.

File a Weed Control Appeal

The Weed Control Appeals Committee hears and decides appeals from decisions made by a municipality about weed control orders.


2. Programs and services

Municipalities and local authorities requiring approval to start projects or enter into financing arrangements will make application to the Local Government Committee (LGC). These include:

  • local improvements;
  • utility rates;
  • borrowing; and
  • debt limits.

Apply to Begin a Local Improvement

Municipalities require approval from the LGC to start a local improvement project.

Apply for Approval of Water and Sewer Rates

Municipalities and public utility boards require approval for the following (which come into effect only after approval is given):

  • rates (including bulk water rates);
  • charges;
  • tolls;
  • rents;
  • discounts; and
  • additional amounts or percentages for water and sewer services.

Apply to Borrow Money

Municipalities and local authorities may require approval from the LGC to borrow money to fund projects or operations, or guarantee the loan of a controlled corporation. Also, public utility boards may require approval to borrow money to pay for operating costs.

Apply to Establish a Debt Limit

Cities may apply to have a debt limit established. The LGC recommends a city have an established debt limit in order to avoid the requirement for approval of every borrowing it undertakes. A city's debt limit is determined by its own source revenues from the previous year.

Newly updated legislation allows for municipalities other than cities to apply to the LGC to establish a debt limit that exceeds their own source revenues from the previous year. Municipalities interested in establishing a debt limit should consult with the LGC to determine the anticipated benefits.

Establishing a debt limit will allow a municipality to borrow money for a term of over three years without approval from the LGC. However, if the municipality would like to borrow or guarantee money in excess of its debt limit, approval would be required for the additional amount.

Apply to Invest Surplus Municipal Funds

Municipalities may invest surplus money in:

  • Government of Canada Bonds;
  • Guaranteed Investment Certificates;
  • Saskatchewan municipal securities;
  • Saskatchewan school division securities; and
  • deposit certificates.

Any other type of investment may require approval from the LGC.


3. Ministers and managers

Hon. Don McMorris
Hon. Don McMorris, Minister

Minister's Office

Phone 306-787-6100
Fax 306-787-0399
Mailing Address Room 306, 2405 Legislative Drive, Regina, SK
Hon. Donna Harpauer
Hon. Donna Harpauer, Minister

Minister's Office

Phone 306-787-6060
Mailing Address Room 312, 2405 Legislative Drive, Regina, SK, S4S 0B3

4. Forms and publications


5. Legislation

The Municipal Board Act provides authority to the Saskatchewan Municipal Board (SMB).

Other legislation that guides the SMB includes:

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