The Assessment Appeals Committee (AAC) is established by the Saskatchewan Municipal Board.
You may file an appeal with the AAC when you are not satisfied with the decision made by the board of revision. An appeal to the AAC must be made within 30 days of being served with a decision of the board of revision.
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, except in limited circumstances.
You may also choose to appeal to the AAC if the board of revision refuses to hear or decide on an appeal. The request must be made within the calendar year for which the assessment was prepared.
You may appeal directly to the AAC when:
- you want to appeal several assessments on the same grounds; or
- the assessed value of a commercial or industrial property exceeds the amount set in the regulations (currently set at $1 million).
AAC decisions are provided in writing, generally, three to six months following the hearing. All parties to the appeal and the local board of revision are sent a copy of the decision.
If the Court of Appeal agrees to hear an appeal of the AAC decision, the Court of Appeal decision is final. If the Court of Appeal denies the appeal application, the decision of the AAC is final.