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Appeal a Board of Revision Decision

Overview

The Assessment Appeals Committee (AAC) hears and decides appeals:

  • as a result of a decision from a board of revision (BOR); and
  • that were refused, omitted or neglected to be heard by a BOR.

Guidance

The AAC may hear and decide appeals as a result of decisions made by a BOR.

You may appeal to the AAC if:

  • you receive a decision about your property assessment from a BOR;
  • you receive a letter from a BOR refusing to hear your property assessment appeal; or
  • a BOR omits or neglects to hear your property assessment appeal.

Eligibility

When the BOR makes a decision about your property assessment, you may appeal to the AAC if:

  • you have received the decision within the last 30 days;
  • you don't agree with what the BOR decided; and
  • you submit a notice of appeal clearly explaining the issues with the decision as outlined on the form.

When the BOR refuses, omits or neglects to hear your property assessment appeal, you may appeal to the AAC if:

  • the property assessment you'd like to appeal is within the current calendar year;
  • you have an issue with:
    • how the property is assessed, including how it's:
      • valued;
      • classified; or
      • exempted.
  • OR
    • the preparation or content of:
      • the notice of assessment; or
      • the assessment roll.
  • you submit the notice of appeal clearly explaining each issue with the property assessment.

How to Apply

If you are eligible to apply:

  1. Complete the notice of appeal, including a clear explanation of the issues with the BOR's decision, or the issues with the property assessment.
  2. Submit the notice of appeal to the Assessment Appeals Committee (AAC):
    • personally by emailing, submitting online or delivering;
    • by registered mail; or
    • by regular mail;
  3. Mail or personally deliver your appeal fee to the AAC.
Property Assessment Value Fee
$100,000 or less $50
$100,001 to $200,000 $100
$200,001 to $300,000 $150
$300,001 to $400,000 $200
$400,001 to $500,000 $250
$500,001 to $600,000 $300
$600,001 to $700,000 $350
$700,001 to $800,000 $400
$800,001 to $900,000 $450
$900,001 to $1,000,000 $500
$1,000,001 to $1,100,000 $550
$1,100,001 or more $600

Apply

  • Step 1 (Saving file): Right-click on "Notice of Appeal to the Assessment Appeals Committee" box below then select "Save Link as..." or "Save Target as..." and save the file to your computer.
  • Step 2 (Opening file): Open the PDF using Adobe Acrobat® or Adobe Reader®, version 8 or later.

Notice of Appeal to the Assessment Appeals Committee

What happens after I file my appeal?

All appeals will go through our case management process, which includes:

  • reviewing and streamlining the issues/grounds in your Notice of Appeal (NOA);
  • where possible, mediating with the parties to resolve issues; and
  • resolving any outstanding issues by having a hearing(written submission, video conference or in-person).

Step 1: Streamlining Issues

  • In most cases, the case management team will review the issues in your appeal to ensure they are succinct (brief and clearly expressed):
    • Show how the board of revision (BOR) made a mistake in its decision (e.g., The BOR made a mistake when it ...).
    • A 14-day extension is provided to the appellants to clarify the issues and provide supporting facts in your NOA.

Step 2: Mediation

  • Our case management team will guide the parties towards their own resolution by having joint sessions and/or separate caucuses with parties to help both sides define the issues clearly, understand each other's position and move closer to resolution.

Step 3: Acknowledgement

  • We will formally acknowledge the appeal with the streamlined grounds and the hearing type.

Step 4: Any outstanding issues are resolved by;

  • Written Submissions
    1. Appellant sends in his/her submission (due date: 40 days prior to the hearing).
    2. Respondent sends in his/her submission (due date: 30 days prior to the hearing).
    3. Appellant may submit a "last word" document (due date: 23 days prior to the hearing).
    4. The Committee will meet and decide the appeal after reviewing the BOR record, any relevant prior decisions and the submissions.
  • Video Conference
    1. Appellant sends in his/her submission (due date: 40 days prior to the hearing).
    2. Respondent sends in his/her submission (due date: 30 days prior to the hearing).
    3. Parties or their agents attend the hearing via video conferencing to state their case.
    4. The Committee hears both parties and decides the appeal.
  • In-person Hearing
    1. Appellant sends in his/her submission (due date: 40 days prior to the hearing).
    2. Respondent sends in his/her submission (due date: 30 days prior to the hearing).
    3. Parties or their agents attend the hearing in Regina or Saskatoon to state their case.
    4. The Committee hears both parties and decides the appeal.

Step 5: Decision

  • A written decision will be issued within 60 days of the hearing.

Legislation that applies to the Assessment Appeals Committee:

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