About Us


Who is SAMA
Our History
Our Mandate
Our Governance
      Board of Directors
      Advisory Committees

Our Organization
Vision, Mission, and Values
Quality Assurance
      Audit Guides





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Our History

The Saskatchewan Assessment Management Agency (SAMA) was established in 1987, pursuant to a review by a Saskatchewan Local Government Finance Commission. The Commission issued a number of reports; one entitled "Property Assessment in Saskatchewan". The report called for multiple changes to the property assessment system in Saskatchewan. Among these recommendations (two listed below), the Commission called for the formation of SAMA and the creation of the Agency’s Board of Directors:





Mandate of SAMA and Its Board of Directors

The SAMA Board was charged with a mandate to develop, deliver and promote a cost-effective property assessment system for Saskatchewan that is accurate, up-to-date, universal, equitable and understandable. Since its 1987 inception, the Board’s focus has been to move Saskatchewan’s property assessment to national and international standards.


The 1997 Revaluation marked the beginning of SAMA’s oversight responsibility for updating and maintaining property values, as of a recent base date, throughout the province (values were previously based on 1965 data). The 2009 Revaluation completes SAMA’s task of modernizing Saskatchewan’s assessment valuation policies.



A Historical Look at Assessment in Saskatchewan

All properties in Saskatchewan are valued using an ad valorem (according to value) standard. Values placed on properties are based on market values or regulated rates that reflect the same valuation base date. This means property upgrades will increase a property’s value. This property value increase is not a penalty, but an inherent measure within a fair assessment system. The ad valorem property assessment method has been used successfully for many decades in most North American jurisdictions.


Agricultural properties are assessed using a current regulated system based on productive value. Heavy industrial property, railway, pipeline and resource production equipment use a regulated system based primarily on replacement costs.


For all other properties, Saskatchewan’s assessment system is based on a market value assessment, mass appraisal system, the valuing of properties using standard methods and allowing for statistical testing. 


Historically, the property assessment system has been the most equitable for the distribution of municipal taxes. Flat taxes have been tried and have failed in other countries, and are not necessarily fair to low-income citizens.

In most North American jurisdictions, assessment techniques have improved greatly over the years. Computer assisted mass appraisal (CAMA) combines computer technology, statistical methods and regulations to make possible reasonably accurate property assessments.       



Role of Local Governments and Stakeholder Groups

Local government associations such as the Saskatchewan Association of Rural Municipalities (SARM), the Saskatchewan Urban Municipalities Association (SUMA), the Saskatchewan School Boards Association, and other assessment stakeholder groups across the province, have had a significant influence on the shaping of assessment policy in the past. The agency maintains four advisory committees (urban, cities, rural and commercial), and it holds an annual meeting at which municipalities and assessment stakeholders advise the Board of Directors on current and proposed assessment policy.              


SAMA continues to consult with stakeholders on all policy changes. The present system was developed and is refined and maintained in full consultation with the province and local governments.




For Property Owners

SAMAView - View Assessments Online

Order Detailed Property Reports
Order Sales Information
Appealing an assessment
Providing Information to SAMA
FAQs about assessment
Find nearest SAMA office
For Municipalities

Using SAMA's services
Educational Publications
Audit Guides
Roll Confirmation Reports
Statutory Audit Reports

Online Publications

2011 Assessment Manual
Market Value Handbook
2011 Cost Guide
2015 Assessment Manual
2015 Cost Guide
... or order a copy of these
What's New

2018 Business Plan
2018 SAMA Annual Meeting
2017 Annual Report
SAMA Melfort Office Move