Provincial legislation in Saskatchewan provides a three-level appeal process for property owners who question the assessment value of their property.

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Appealing an Assessment

First Level: Local Board of Revision

Every municipality is required to establish a Board of Revision to hear appeals. Every property owner has a right to appeal his or her property assessment. SAMA is required to attend Board of Revision hearings to explain how the property value was determined. The board, upon hearing the appeal, will correct the assessment if an error has been made. Municipalities notify SAMA of upcoming appeal hearings. There is no cost to municipalities for this service.

Contact your local municipal office to file an assessment appeal to the Board of Revision.

Second Level: Saskatchewan Municipal Board

A property owner can request a review of a decision made by the local Board of Revision by contacting the Assessment Appeal Committee of the Saskatchewan Municipal Board. The Ministry of Government Relations provides an overview of the appeal process in their documents:

SAMA participates at committee hearings to help ensure the correct value appears on the assessment roll.

Third Level: Court of Appeal

Matters of law relating to assessment can be taken to the Court of Appeal of Saskatchewan.

Withdrawing an Assessment Appeal

Municipalities can request the withdrawal of an assessment appeal where there is mutual agreement between all parties that an adjustment to the property assessment is in order.