Determining the value of land and improvements is tasked to SAMA by the Northern Village of Green Lake. The Saskatchewan Assessment Management Agency is a provincial government organization that provides service to municipalities including assessment maintenance, revaluation and reinspection work. The determination of the value of your taxable property is the first step in determining your taxable contribution to the municipality. A more detailed information sheet can be found below.
Understanding Property Taxation
If you have concerns about the value assessed on your property the following is the process by which you can appeal
Appealing an Assessment
Provincial legislation in Saskatchewan provides a three-level appeal process for property owners who question the assessment value of their property.
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.
Contact the 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 “Understanding the Property Assessment Appeal Process” and the “Assessment Appeals Manual“.
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
- What is Assessment?
An assessment is the act of determining a property’s value.
- What is the relationship between property assessment and taxes
The key difference is that assessment – determining assessment values for all properties – is SAMA’s responsibility while the task of setting property taxes belongs to municipal governments.
The relationship between assessment and taxes comes from the fact that municipal governments levy taxes as a “mill rate” that is charged as a proportion of a property’s assessment value.
Since the starting point is the assessed value, it is important to make sure that each property’s value is assessed fairly by SAMA.
- Why did the value of my property change?
One of two things may have occurred:
- The real estate market may have changed. Market forces are the usual cause of a change in assessments. These changing market forces are seen every four years when SAMA does a “revaluation” that updates assessments using a new base year.
- A property may also have been changed. For example, the buildings may have been upgraded. This change in physical data can happen at any time.
- Why is it that my assessment value may not match what I just paid for a property, or what another appraiser said my property is worth?
To create an equitable system, SAMA determines assessments that reflect long-term values, and avoid short-term market fluctuations. The selling price for any individual property is always subject to short-term, local market conditions, and to the negotiations of each buyer and seller.
As for fee appraisers, they also focus on immediate, actual, local market conditions, not on long-term fair value. Even their assessments, however, may not be the same as what an individual buyer and seller may agree upon when selling a property.
- What happens if I disagree with my property’s assessed value?
- I’m not sure if I should appeal. How can I find out if the assessment of my property is accurate?
First, contact the local municipal office and ask if an assessment open house or information meeting has been scheduled. That will be an important source of information.
You can also contact the nearest SAMA office. We would be happy to discuss the methods used to arrive at the value of your property.
- Who decides how assessments are done?
The policies, procedures and standards for assessment are determined by SAMA, and must be followed by all Saskatchewan municipalities. This job is mandated to SAMA by provincial legislation titled “The Assessment Management Agency Act“.
- Who conducts assessments?
Each municipality determines who will conduct the assessment of its properties. SAMA has staff, expertise and regional offices to provide this service, and is contracted by many municipalities to do their assessment maintenance, revaluation and reinspection work.
Some larger municipalities maintain their own staff of assessors.
The current revaluation was implemented in 2013, and is based on 2011 market conditions.
- When is the next revaluation?
– See more at: http://www.sama.sk.ca