Assessment Notice & Appeal Guide

The assessment notice is your only opportunity to appeal your assessment as you cannot appeal the property tax notice.

APPEAL DEADLINE: April 11, 2023

Enclosed with this guide is the Assessment Notice stating your property assessment. The Assessment Notice is the official notice of the assessed value of your property as determined by Saskatchewan Assessment Management Agency (SAMA). This notice and time-frame is the only opportunity for appealing assessments during the year. SAMA makes every effort to ensure property assessments are done fairly and accurately. However, if you feel that an error has occurred, we will help you review your assessment. If you disagree with the property value established by SAMA, there is a formal appeal process available to you.

How to Know if the Assessed Value of Your Property is Correct

Perhaps the best way to check your assessment is to compare it with homes or properties that you feel are similar to your property. Where possible the Municipality will make available comparative information used to arrive at the assessed value of the property - as long as this information is not considered private or confidential in nature.

What to do if You Have Concerns About Your Property Assessment

Your first step should be to find out how your property was assessed. You can contact SAMA directly in Saskatoon at 306-933-5385 or 800-667-5203

Who Handles Appeals?

The Board of Revision is the local (Municipal) level of appeal. Members of a Board of Revision are appointed by your municipal council but cannot be council members. The Board members come from a variety of backgrounds.

What Is The Appeal Process?

Appeals may be initiated by any person with an interest in, or that is affected by the assessed value or classification of any property. This must be done within 30 days of the assessment roll being advertised or the mailing of the assessment notice.
An appellant is required to provide significant detail in a Notice of Appeal. Complete in full the appeal form provided with your assessment notice. Attach to this form any other information supporting your appeal.

Be sure to state specifically where you think the error is, and the nature of the error. The details required include all grounds on which the appeal is based, including:

¨ description of the valuation or classification allegedly in error;

¨ specific grounds on which it is alleged that an error exists; and

¨ summary of the material facts supporting the appeal.

The secretary of the Board of Revision is required to place on the Board list only those notices of appeal which include the above information. An appeal of property taxes cannot be placed on the list.

The Board of Revision is only concerned with whether or not the value of your property was assessed correctly. Your property assessment is made up of land or improvement (building or structure) or both. One or both of these assessments may be appealed.

A fee of $75.00 is required for each property appealed, payable to the R.M. of Corman Park No. 344, and must accompany the appeal notice. The fee will be refunded if the appellant is successful in their appeal and a change in the assessment value occurs.

The Simplified Appeal Process

The simplified assessment appeal process exempts the appellant from disclosure of evidence requirements. The same notice of appeal form is used for both simplified and regular appeals.

The Board of Revision chairperson may establish panels consisting of one or more persons to hear simplified appeals. This panel has full powers of a board to hear and decide appeals.

You may decide to opt for a simplified appeal process in the following instances:

for all (single family) residential properties regardless of assessed value; and
for any property valued under $100,000 within rural municipalities

Can I base my appeal on the fact that I feel my taxes are too high?

No. Legislation outlines the valid grounds of appeal. The Board of Revision has no jurisdiction with respect to the level of taxation.

Can I withdraw my appeal?

You may voluntarily withdraw your appeal by notifying the secretary of the board of revision at least 15 days before the appeal is scheduled to be heard. Where an appeal is withdrawn in this way, the appeal fee is refunded. If the parties to an appeal reach an agreement to adjust, you must provide written notice of your withdrawal to the secretary to the Board of Revision.

What evidence may I present at the hearing?

All written materials that you intend to rely on to support your appeal must be filed with the secretary of the Board of Revision and given to all other parties to the appeal at least 20 days before the hearing. The Municipal Assessor is required to provide you and all other parties, at least 10 days before the hearing, an assessment field sheet and written explanation of how the assessment was determined.

Any party that plans to file written material must do so at least 5 days prior to the appeal.

When Are Appeals Heard?

If you submit an appeal, you will be notified 30 days prior, in writing, of the time and place of your appeal hearing. At the hearing, you will have an opportunity to restate your concerns to the Board of Revision.

Am I required to attend the Board of revision hearing?

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, or dismissing your appeal leaving no further right to appeal.

How long does the Board of Revision have to make a decision?

Hearings of the Board of Revision must be concluded and its decisions made within a specified amount of time which begins on the date a municipality publishes the notice for completion of the assessment roll. Activities are to be concluded within 180 days of publishing the notice respecting the mailing of assessment notices.

Can I Appeal The Decision Of The Board of Revision?

If you are not satisfied with the decision of the Board of Revision, the appeal can be taken to the Assessment Appeal Committee. The secretary of the Board of Revision will provide appeal information with your appeal decision.