Key Tasks in April and May
- If not already done so, prepare and adopt the 2017 operating and capital budgets.
- May 1
Deadline for the preparation of the Assessment Roll. Remember in revaluation years the assessment roll is open for 60 days.
- May 15
Deadline for sending out assessment notices, must be done within 15 days of completion of assessment roll. Remember that in revaluation years assessment notices must be sent to all property owners. Assessment notices are mailed, but may be faxed or emailed if requested by the assessed owner.
- May 15
Deadline for publicizing notice of completion of assessment roll in the newspaper and the Saskatchewan Gazette (not a requirement for cities). Must be done within 15 days of completing the assessment roll.
- Municipalities are encouraged to appoint the board of revision members and secretary early in the year. In a revaluation year, the board of revision has 120 days from the date the assessment roll is publicized to hear and decide assessment appeals.
- If assessment appeals are received by the municipal office, they should be forwarded to the board of revision secretary immediately to ensure the board can complete its duties within the legislative time frame.
Remember that a detailed legislative and operational calendar is available online at www.saskatchewan.ca/government/municipal-administration/tools-guides-and-resources/municipal-administrator-resources.
Board of Revision – updated manual
Municipalities must appoint a board of revision each year to hear and decide assessment appeals.
The updated Board of Revision manual is available online at Assessment Appeals Guide For Board of Revision Members in Saskatchewan. This guide helps board of revision members and secretaries understand their role in the assessment appeal process.
Training for Board of Revision Members and Secretaries
Government Relations is working on a pilot project in webinar training for boards of revision members and secretaries. A date has not been determined at this time. If your board members and secretaries would be interested in taking part in this training method, please contact Phil Boivin, Municipal Advisor at firstname.lastname@example.org or by phone at (306) 787-5039.
Assessment Appeal Guide for Saskatchewan Citizens – updated information
Government Relations has updated the Assessment Appeal Guide for Citizens. Information on the assessment appeal process and the updated guide is available online at: www.saskatchewan.ca/residents/taxes-and-investments/property-taxes/appeal-your-property-assessment#understanding-assessment-appeals.
Municipal Tax Policy
Revaluation may have resulted in tax shifts among the property classes (agriculture, residential and commercial) in your municipality. In order to remain revenue neutral, council may need to evaluate the municipality’s tax policy. Rural municipal administrators will also want to review properties subject to the rural dwelling exemption [clause 293(2)(e)], for any shifts caused by the revaluation and change in percentage of values. For more information on tax policy, go to the Tax Tools Guide for Municipalities page on www.saskatchewan.ca.
Amendments to The Municipalities Regulations
All rural and urban municipalities (excluding cities) will have recently received by email an information bulletin outlining recent amendments to The Municipalities Regulations. Effective April 1, 2017, these changes contain new criteria for the creation of organized hamlets, villages and resort villages. The amendments will also bring into force section 52.1 of The Municipalities Act which will require a change in status of certain municipalities that are in non-compliance. If you have questions about the changes please contact a municipal advisor at email@example.com or (306) 787-2680.