What is property assessment?
Property assessment is the process of determining a property’s assessed value for property tax purposes as of a specific
date. A property’s assessed value is not the market value. These assessments are used as a basis for the distribution of property taxes among property owners. Property assessment is not the same as property tax. Property Assessments are performed by SAMA (Saskatchewan Assessment Management Agency).
What property is assessable?
All land and improvements (buildings) are assessable.
The term “land” refers to the ‘parcel of land’ that is a legally surveyed parcel of ground to which an owner has title or a lessee has access.
“Improvements” are buildings or structures on the land, including machinery or equipment that is used to service the building.
“Property” means land or improvements or both.
How are property assessments updated?
Property assessments are updated and adjusted in three different ways:
Regular Maintenance – The Administrator submits a list annually to SAMA with properties which have had changes and need to have their assessment updated
Revaluations – SAMA conducts revaluations on a four-year cycle updating assessments to reflect market changes. 2021 was a revaluation year and property values were updated to reflect a base date of January 1, 2019. The next revalution will occur in 2025 where property values will reflect a base date of January 1, 2023.
Re-Inspections – SAMA reviews the physical data of properties (inspects homes and looks at aerial photos for land changes). These do not occur often – the last re-inspection performed in the RM was 1987.
How do I find the details of my property assessment?
Assessment notices are mailed annually around April of each year – normally only owners with properties which have had changes will receive a notice but in a revaluation year every property owner will receive one as most property values will change.
Assessment values of properties can be found on SAMAview which provides public access to search, view and compare individual property assessments. Access is free of charge for personal and non-commercial users. Any person wanting to view property values and details can sign up for an account and search for any property that SAMA assesses.
What if I feel my assessment is incorrect?
If you feel an error has been made in your assessment you can appeal it if you have sufficient grounds for the appeal. For example, perhaps SAMA has assessed a garage on your property and the garage has since been removed or they have rated the condition of your property ‘average’, but you feel it is in ‘poor’ condition. The more information you can provide to back up your grounds for appeal the better.
Can I appeal my assessment even if it wasn’t reassessed this year?
Yes. Anyone can appeal their assessment in any year while the assessment roll is open. In a regular year the roll is open for 30 days and in a revaluation year it is open for 60 days. Simply submit the applicable appeal fee with the appeal form (Form F) which is available with your assessment notice or from the RM Office while the roll is open.
How do appeals work?
When you submit you appeal form with your appeal fee, the appeal information is sent to SAMA and to the Board of Revision. SAMA will review your appeal to see if there has in fact been an error on their end that they can present an agreement to correct. If you agree to their correction, you sign the agreement to adjust, withdraw your appeal and receive a refund of your appeal fee. If there is no agreement to adjust through SAMA, your appeal will be reviewed and heard by the board. If you win you appeal you will receive a refund of your appeal fee.