Unsure about the meaning of some assessment terminology? Check out our glossary of important terms.

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100% Assessed Value

100% Assessed Value assessments are the property assessments (as of the Base Date) determined in accordance with Legislation, and specific Manuals, Handbooks and Guides (as required). This is the value prior to applying a percentage of value.

When the Cost Approach is used, there is a separate 100% Assessed Value for the Land and for the Improvements.

When the Income Approach or the Sales Comparison Approach is used, there is a 100% Assessed Value for the property as a whole.

Ad Valorem Tax

Tax levied in proportion to the value of the things being taxed; property tax is an ad valorem tax.

Agriculture Use Value

The assessed value that is related to the property’s agricultural productive value rather than its maximum potential market value.


See Property Owner Services - Appeals.


See Assessment Appraiser


Value of property for property tax purposes determined in accordance with legislation.

Assessment Appraiser

A person appointed by a municipality to carry out valuations.

Assessment Notice

A notice sent by the municipality to the property owner stating the assessment on the property.

Assessment Roll

A listing of the values for all properties in a municipality, including the legal land description, the name and address of the person assessed, school support and the assessed value.


A person, appointed by the municipality, who is responsible for compiling and accurately listing the information that forms the assessment roll.

Attached Garage (Residential)

Shares a common wall with another building or structure, such as a residential dwelling.

Bare Land Condo

In bare land condominium developments, a building is not required to be on the parcel when the condominium plan is submitted for approval. The bare land "unit" is a specific portion of the parcel. A purchaser buys the "unit" from the developer and contracts with the developer to build a building on the unit. In this sense, the "unit"' is analogous to a lot in a subdivision.

Base Date

Legislated date to which the assessed values are related.

Basement (Residential)

Typically located under the main dwelling or residential structure and is below or partially below ground.

Board of Revision

The first level of formal appeal for property assessments. The Board consists of individuals appointed by the municipal council.

Building or Structure Group (Commercial)

One or more parts of a building or structure that have been grouped together based on a similar building type and occupancy. 

Built-in Garage (Residential)

Has main dwelling area living area both adjacent to and above the garage. 

Carport (Residential)

Roofed shelter for cars, trucks, or other light vehicles.

Civic Address

Many of the properties in SAMA’s database do not currently have an address recorded. If available, the address will usually include a civic number and street name.

Condition Rating

The condition of buildings and structures is determined taking into consideration the remaining economic life of both short-lived and long-lived items.

Condo (Condominium)

A condominium is a form of legal ownership of a building and property, consisting of two parts:

  • Part 1: Includes common property, such as roads, parking spaces, recreational facilities, elevators and lawns. Each owner owns a proportionate share of the common property.
  • Part 2: A unit, is owned by and registered in the name of the purchaser of the unit.

Condominiums can be residential, commercial or both. In standard or regular condominiums, a building is divided into units. Typically, standard condominiums are known as townhouse or apartment condominiums.   

Condo Area

Condo Unit Area as indicated on the Condo Plan.

Condo Plan

A Condo Plan contains the Legal Land Description for each Condo Unit. It includes the originating parcel information and the subsequent LLD for each unit. Also found on the Condo Plan are Condo Unit Area and Condo Unit Factor.

Condo Type

Construction type (i.e. vertical, townhouse, single-family dwelling) of the condo.

Condo Unit Factor

Represents a condo’s share of the condominium complex out of 10,000. The Condo Unit Factor is indicated on the Condo Plan.  The factor has been converted to a percentage, for example 8.30000036%.

Condo Unit Number

The user will be prompted to enter a Condo Unit Number when searching for condominium information, as there can be many condominiums on one parcel.  The Condo Unit Number is indicated on the Condo Plan.  This is not the same as the Condo Civic Address.

Construction Type (Residential)

Construction type (1-Storey, 2-Storey, Bi-Level, etc.) of the main dwelling (i.e. single family dwelling).

Cost Approach

An approach that estimates the replacement cost of improvements, less depreciation, adding land values based on sales.  The cost approach is useful when there are few comparable sales.

Credit (SAMAView)

Credits are used to purchase Property Reports off SAMAView.  Credits can be purchased by Organizations and Public users.

Cultivated (Arable) Acres (Agricultural Land)

Number of Cultivated Acres of Arable Land in a specified area that apply to a specific arable land final assessment rating using the cultivated arable land procedures in the Saskatchewan Assessment Manual.

Deck (Residential)

An outdoor wood floor structure, greater than 100 sq. ft. in size, typically supported by posts or columns; and may have wood railings, benches and/or a covering roof structure.

Loss of value from any cause.
Detached Garage (Residential)

Free standing building with independent structural systems (i.e. foundation, roof, etc.).

Detailed Property Report

This report contains detailed property information as it relates to the land and improvements assessed on a property.  Detailed information includes additional information for agricultural land, individual land and building codes, and property codes.

Users with the Commercial Detailed subscription and Municipal clients can access this report through SAMAView.  Alternatively, reports can be accessed for a fee through a SAMA office.

Direct Cap (Direct Capitalization)

An income approach method that converts an estimate of income into an indication of value by dividing the net income potential estimate by an appropriate capitalization rate.

    Net Operating Income (NOI) 
         Capitalization rate

Effective Gross Income Multiplier (EGIM)

An income approach method that expresses the relationship between a property’s income before expense and its value.  The effective gross income (EGI) is calculated using the potential gross income of the property minus an allowance for vacancy and loss.  Value is determined by multiplying effective gross income by the effective gross income multiplier.

    Effective Gross Income (EGI) x Rate (EGIM)

Effective Year Built

Typical age of structures equivalent to the one in question with respect to condition and utility and reflects the remaining economic life of the building or structure. Effective age can be either shorter or longer than actual age.


Degree to which assessments bear a consistent relationship to market value.

Estate in Fee Simple

The absolute ownership (i.e. fee simple interest of real property) unencumbered by any other interest or estate, subject only to the limitations imposed by the four powers of government: taxation, expropriation, police power and escheat.

Exempt Assessed Value

The is the exempt portion of Total Assessed value after % Adjustment. This value only displays when the Roll Status is Confirmed/Balanced.


Cancellation, in whole or in part, of the taxes levied against a property.

External Obsolescence

A loss in value due to causes outside and independent of the property. Also referred to as economic obsolescence.

Finished Basement (Residential)

The basement has living area, with finished walls and interior partitions and with at least one of the following two components also present:

  • finished ceiling
  • floor covering
Fireplace (Residential)

A yes indicates a Fireplace is present.

Functional Obsolescence

Loss in value from RCNLD of a residential or commercial improvement due to the inability of the improvement to adequately perform the function for which it is used.

Garage (Residential)

A garage is a building for the storage of cars, trucks, or other light vehicles. See Attached Garage, Built-In Garage, Detached Garage.

General Property Overview (SAMAView)

A very summarized review of property data. This functionality is available to Public users and Municipalities free of charge. Organizations can only see it if they have a subscription, but no credits are charged to view.


Grants paid by the Federal and Provincial Governments in lieu of paying a property tax.


Buildings or structures erected or placed on, over, or under the land. Also includes pipelines and the plant and equipment used to operate an oil well, gas well or mine.

Income Approach

An approach for estimating market value assessments based on the present worth of anticipated income.  Income-producing properties are bought and sold based on their income-producing potential.  The income approach converts this income into an estimate of present value.

Incomplete Construction Adjustment

To adjust the RCN (Replacement Cost New) of buildings or structures that are under construction.

Information Services Corporation (ISC)

Provincial Crown corporation responsible for the administration of land titles, vital statistics, survey and personal property registries, as well as related geographic information and mapping systems.

Land (Cost Approach)

A land value, based on market information, is added to the estimated RCNLD of the improvements.

Legal Land Description (LLD)

Legal Land Descriptions are unique identifiers used to locate and describe a piece of land.

Condo LLD 
Uses condo unit and plan. For example: Unit 16 Plan 76MJ126 

Hudson Bay Lot LLD
Uses HBL#, township, range and meridian. For example: Hbl 52-59 Tp 48 Rg 26 W 2

Latitude/Longitude LLD
Uses latitude and longitude. For example: Latitude 54-00-02 Longitude 105-05-33

River Lot LLD
Uses river lot, township, range and meridian. For example: Rl# 2 Tp 47 Rg 01 W 3

Rural Parcel LLD
Uses parcel, section, township, range and meridian. For example: Parcel PT NW Sec 17 Tp 21 Rg 19 W 3

Standard Rural LLD
Uses quarter, section, townships, range and meridian. For example: Qtr NE Sec 25 Tp 28 Rg 22 W2M

Standard Urban LLD
Uses lot, block and plan. For example: Lot 30 Block 04 Plan O1748 

Urban Parcel LLD
Uses parcel, block and plan. For example: Parcel H Block Plan 101630618


Relevant assessment legislation includes:

  • The Assessment Management Agency Act
  • The Municipalities Act
  • The Cities Act
  • The Northern Municipalities Act, 2010

This legislation can be found at Publications Saskatchewan's Freelaw ® at

Liability Subdivision

Most properties will have one Liability Subdivision. However, a property may have more than one liability subdivision for reasons of ownership and Tax Class.

Living Area (sq.ft.) (Residential)

The Living Area Factor, which varies by construction type, is applied to the main floor living area to determine the Total Living Area. If there is more than one construction type, the living areas are summed. This applies only to main dwelling sections (single family dwelling, multi-family dwelling, summer cottage, A-Frame, manufactured home and manufactured home extension). For example – the Living Area factor for a 2-Storey dwelling is 2.0.

Locational Variables

Locational variables may be used to help determine the assessed value of a property in the Sales Comparison Approach.

Lot Size

Total land area (non-agricultural property). See Units and Unit Type.


Annual assessment changes performed by SAMA for the municipality. See Supplemental Maintenance.

Manuals, Handbooks and Guides
  • Saskatchewan Assessment Manual
  • Market Value Assessment in Saskatchewan Handbook
  • SAMA’s Cost Guide
  • Marshall & Swift Valuation Service
  • Residential Cost Handbook (Marshall & Swift)
Manufactured Home

Residential structure built on a steel undercarriage with necessary wheel assembly to be transported to a permanent or semi-permanent site.  Also referred to as a mobile home.

Map Info (SAMAView Process)

The data available to a user when they select a property on the map.

Market Building Class (Commercial)

Predominant Building Code,  i.e. MS344 – Office Building

Market Valuation Standard

The standard is achieved when the assessed value of property:
(i) is prepared using mass appraisal;
(ii) is an estimate of the market value of the estate in fee simple of
(iii) reflects typical market conditions for similar properties; and
(iv) meets quality assurance standards established by order of the Agency. (The Agency refers to Saskatchewan Assessment Management Agency)

Market Value

The amount that a property should be expected to realize if the estate in fee simple in the property is sold in a competitive and open market by a willing seller to a willing buyer, each acting prudently and knowledgeably, and assuming that the amount is not affected by undue stimuli.

Mass Appraisal

The process of preparing assessments for a group of properties as of the base date using standard appraisal methods, employing common data and allowing for statistical testing.

Mill Rate

The tax rate applied by local governments to the taxable assessment of a property to calculate the property tax payable.

Multiple Regression Analysis (MRA)

Powerful statistical technique used in mass appraisal for estimating unknown data on the basis of known and available data.


There are different types of municipalities including cities, towns, villages, resort villages and rural municipalities.

MySAMA Account

The account that lets the user login and view products they are subscribed to. SAMAView is a product accessed through a MySAMA account.


The environment of a property or group of properties that has a direct and immediate effect on value. A neighbourhood, for example, can be part of a municipality, a whole municipality, or a group of municipalities with similar market characteristics. a neighbourhood may even be comprised of groupings of similar properties throughout the province.

Open Verandah (Residential)

An extension attached along the exterior of a building or structure of sufficient size to provide both a sheltered entry, and to accommodate some leisure activities.

Organizational User (MySAMA Account)

A user who is part of a Commercial Organization that has entered into a user agreement with the Agency to access SAMAView.

Other Structure on Site (Commercial)

A yes indicates there are Other Structure(s) present on the property, in addition to the commercial building with the highest RCNLD.


Garages, carports, sheds, porch or closed verandah, open verandah, solarium, deck or patio, breezeway, swimming pool, swimming pool enclosure, lofts.

Over-ride Reason

There are a number of specific reasons why a value might receive an over-ride: 

  • B – Bylaw Exemption
  • C – Agreement to Adjust
  • L – Local Assessor Change
  • M – Private Member Bill
  • N – Fixed Agreement
  • R – Board of Revision Change
  • S – Pro-rated Taxable/Exempt Split
  • V – Assessment Appeals Committee
  • Z – Value Reduction Clause 293(2)(e)
Parcel I.D.

SAMA’s internal reference number for each property.

Pasture Acres (Agricultural Land)

Number of Pasture acres that are best suited to pasture production and are rated using the pasture procedures outlined in the Saskatchewan Assessment Manual.

Percentages of Value

Percentage adjustments for each Property Tax Class are established by the Ministry of Government Relations for every revaluation cycle and may vary by property class. The 100% Assessed Value is adjusted by these percentages to arrive at the Total Assessed Value after % adjustment. The following percentages are for the current revaluation (January 1, 2021 to December 31, 2024):

  • Residential, Multi-Use Residential, Seasonal Residential 80%
  • Commercial and Industrial 85%
  • Non Arable (Range Land) 45%
  • Other Agricultural 55%
  • Elevators, Railway Rights of Way and Pipelines 85%
Porch/Closed Verandah (Residential)

A Porch is a roofed structure attached to the exterior of a building or structure that shelters the entry. A Closed Verandah is an extension attached along the exterior of a building or structure of sufficient size to provide both a sheltered entry, and to accommodate some leisure activities.

Predominant Use

The Predominant Use of a property is the main use of a property. These are sub-categories based on the Property Type:

Mixed Use 

Agricultural Land

  • Arable Land
  • Pasture Land & Waste


  • Single Family Residential
  • Seasonal Residential
  • Vacant Land


  • Multi-Family Residential
  • Bare land Condo
  • Bare land Condo Master Parcel
  • Vertical Condo Master Parcel
  • Townhouse Condo
  • Townhouse Condo Master Parcel
  • Rowhouse Condo
  • Rowhouse Condo Master Parcel
  • Vacant Land


  • General Commercial
  • Heavy Industrial
  • Oil & Gas Well Equipment
  • Oil & Gas Non-Well Sites
  • Mining Equipment
  • Elevator
  • Vacant Land

Railway Right of Way

Products (SAMAView)

A specific offering of value that SAMA can provide to its customers.  Products include Property Reports and Detailed Property Reports. Additional Products may be offered in the future.

Property Classes

Property is classified according to its use through provincial government regulations for the purpose of applying percentages of value.

Property Report (SAMAView)

This report contains property information as it relates to the land and improvements assessed on a property.  The report uses common English terms. Public and Municipal users have access to this report at no cost.  Organizational users only have access to this report with a subscription, and it costs one credit to generate.

Property Search (SAMAView)

Properties within SAMA’s assessment jurisdiction can be searched for on SAMAView.  Properties can be searched for using Assessment ID, Legal Land Description, Civic Address, ISC Parcel or Condo Plan.  Property searches do not cost a user any credits.

Property Tax

The tax collected from property based on the taxable assessed value, the mill rate and other tax tools. Tax policy is strictly determined by the Province of Saskatchewan and local councils. SAMA does not have authority in the area of tax policy.

Property Tax Class

Property Tax Classes are established by the provincial government for use by municipalities to apply tax policy decisions. Current property tax classes include residential, multi-unit residential, commercial and industrial, seasonal residential, elevators, non-arable (range land), other agricultural, railway rights of way and pipelines.

Public User (MySAMA Account)

A user who is a property owner and has access to SAMAView to gather information on their own property assessment and the assessment of other properties for comparison purposes.


Quality of construction is used to determine a building’s quality based on relative rankings of the cost of materials, workmanship, and design used in construction.

Replacement Cost

The cost to construct an improvement of similar utility using the costs for the relevant base date.

Replacement Cost New (RCN)

Replacement cost new.

Replacement Cost New Less Depreciation (RCNLD)

Replacement cost new less depreciation.


Saskatchewan has a full assessment revaluation every four years, as required by legislation. The current revaluation is for the years January 1, 2021 to December 31, 2024, with a Base Date of January 1, 2019.

Roll Status

The assessment roll status for a municipality normally changes during the year as follows:

Maintenance Complete - all assessment value changes for the current roll year have been completed by SAMA and sent to the municipality to prepare the assessment roll. The assessment roll status for the municipality may also have the following additional changes due to supplementary maintenance.

Supplemental Maintenance Complete - The assessment roll for the municipality has been confirmed/ balanced and all supplemental assessment value changes for the current roll year have been completed by SAMA and sent to the municipality to prepare the supplementary assessment roll.

Supplemental Confirmed/Balanced - the supplemental assessment roll has been confirmed by SAMA's Quality Assurance Division and the confirmed values have been balanced with the values in SAMA’s database.

Sales Comparison Approach

An approach for estimating market value-based assessments that estimates market value of the property being assessed by comparing it to similar properties that have recently sold. The sales comparison approach is appropriate for determining property assessment for areas of homogenous property types with active sales markets, such as residential property in cities and larger towns. 


SAMAView is SAMA’s property assessment website with information on properties in any municipality where SAMA provides assessment services. SAMAView gives the public a tool to gather information on their own property assessment and the assessment of other properties for comparison purposes. This may be done without necessarily having to contact a SAMA office. If there are questions, then the user can click on the "Contact Us" link to submit a question which will then be directed to the appropriate contact at SAMA.

SAMAView can be accessed by users with a MySAMA account. Commercial users require a subscription to access property information via SAMAView.

Search Results Data (SAMAView)

A very summarized review of property data (intended to help the user select properties from the map and know whether they have selected the correct property before they select the General Property Overview or request a property report).

Supplemental Maintenance

Maintenance requested by a municipality following the completion of the initial annual maintenance changes performed by SAMA for the municipality.

Swimming Pool (Residential)

A yes indicates a Swimming Pool is present. A Swimming Pool is a permanent in-ground constructed primarily for low-intensity use, private use. 

Tax Status

This describes the liability category of the property assessment value. Some of the more common Tax Statuses include: taxable, exempt, provincial grant-in-lieu, federal grant-in-lieu.

Taxable Assessed Value

This is the taxable portion of the Total Assessed Value after % Adjustment. This value only displays when the Roll Status is Confirmed/Balanced.

Total Acres (Agricultural Land)

Total acres of arable land, pasture land and waste land on the property.

Total Assessed Value After % Adjustment

The Total Assessed Value after % Adjustment is calculated by this formula:

100% Assessed Value X the appropriate Percentage Adjustment

(see Tax Class and Percentage Adjustment)

This value will display regardless of the Roll Status.

Total Rateable Area (Commercial)

The total rateable area (TRA) is the total area for a building or structure group.  See Building or Structure Group.

Unit Type

Different types of land units for non-agricultural use: for example – by acres, square feet, front feet and lot.


Total sum of units of land area (when non-agricultural property use). For example: 6,000 square feet.

Valuation Method

A Valuation Method (also known as an Approach to Value) is a model that attempts to represent the interactions between buyers and sellers in a market in order to estimate the market value of a property. There are three main Valuation Methods:

  • Cost Approach
  • Sales Comparison Approach
  • Income Approach
Waste Acres (Agricultural Land)

Number of Waste Acres of land that are not suitable for cultivation or pasture. Waste Acres are land that has neither productivity nor productive potential for agricultural use and are rated using the Waste Acres procedures outlined in the Saskatchewan Assessment Manual.