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Property Assessment Appeals

The Saskatchewan Assessment Management Agency (SAMA) is an agency that operates independently from government. It manages the province's property assessment system. 

Assessment is the process of valuing all properties in an area using mass appraisal techniques. Property assessment is not the same as property tax. Local governments use property assessments to calculate property taxes. 

Property assessments link the value of a property to market conditions. Since property values change over time, all assessments are calculated according to a 'base date' to ensure fairness. This base date must move forward to reflect changes in the market. 

A revaluation of all properties using a new base date happens every four years. This ensures that property values are relatively up to date. 


1. About Assessment

If you do not understand your assessment notice, you should start by asking your municipality's administrator. 

The assessment provider determines the assessed values of all of the properties in the municipality. Your municipality can also provide contact information for the assessment services provider who appraised your property:

  • SAMA also provides assessment services to most cities, towns, villages and rural municipalities in the province. 
  • Some larger municipalities, such as the cities of Saskatoon, Regina and Swift Current, provide their own assessment services.
  • Still others contract assessment appraisal services from private assessment service providers.

You may also wish to ask for a copy of the field sheet for your property. The field sheet will provide specific details about your property used to calculate your assessment like:

  • size of buildings;
  • condition of buildings; and 
  • size of lot.

2. Guidance

Any person with an interested in the assessed value or classification of a property can appeal the property assessment.

You can appeal if you believe there has been an error in:

  • the assessed value;
  • the classification;
  • the contents of the assessment roll; and 
  • the assessment notice.

You cannot appeal the level of taxes owing to a municipality to the board of revision. Tax policy is a decision made by your council. Concerns about taxation should be addressed to your municipal council. The board of revision hears assessment appeals only. 

You may wish to meet with the municipality or the assessment appraiser to discuss the appeal prior to completing the notice of appeal form. The meeting may create understanding between the parties on facts or issues surrounding your appeal.

It is your responsibility to make a case to the board of revision when you prepare a notice of appeal form. It may be as simple as proving that dimensions in the current assessment are wrong or that a property classification is not correct. The case may be as complex as proving that the value of a property is not fairly assessed compared to another property that is similar.


3. Appeals

When you appeal your assessment, the matter is first heard by the board of revision.

A board of revision is a group of people who make decisions about property assessment in a manner that is similar to a court judge. Board of revision members are appointed by municipal council.

A board of revision must have at least three people. A member of council or a school board member whose school division collects taxes in the municipality cannot be a member of the board of revision. Board members come from a variety of backgrounds. They are taxpayers like you.

The board of revision listens to the evidence presented. It makes an impartial decision based on the facts provided. The board must provide a written explanation for making its decisions. 

You will be notified at least 30 days before the hearing date. After receiving the notification, the parties may agree to an earlier date. You must appear in person or be represented by an agent. Failure to appear may result in the board making a decision in your absence. The board may also choose to dismiss your appeal leaving no further right to appeal.

After the hearing, the board may decide to:

  • confirm the assessment; or
  • change the assessment.

A board of revision's decision cannot:

  • vary a non-regulated property assessment using single property techniques; or
  • change the assessment when the original assessment was comparable to similar properties.

4. Further Levels of Appeal

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.


5. For More Information

For specific information regarding your appeal, contact your local municipal office or local board of revision secretary.

For appeals to the Saskatchewan Municipal Board's Assessment Appeals Committee (AAC), contact the Secretary of the Committee at (306) 787-2658.

For legislative information, please refer to the legislation governing assessment appeals 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 can be downloaded free of charge at Publications Saskatchewan; you can also purchase paper copies from Publications Saskatchewan.  

For general information about assessments, contact:
    Saskatchewan Assessment Management Agency
    200 – 2201 – 11th Avenue
    Regina, SK  S4P 0J8
    Phone: (306) 924-8000
    Toll-free: 1-800-667-7262

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