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Detailed Property Information

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The provincial government mandates SAMA to conduct periodic revaluations of all Saskatchewan properties every four years to coincide with the change to a new base date. The current revaluation was completed in 2017 using the 2015 base date. The next revaluation is to be done in 2021.


When a revaluation is completed, SAMA provides new values to each of our clients.


Provincial legislation requires municipalities to use these values when determining taxes.




2017 Revaluation Information


The most recent revaluation was implemented in 2017 using a January 1, 2015 base date. This revaluation seeks to stabilize the assessment system from a governance perspective by not introducing any major changes to assessment policy. SAMA introduced a simplification of the cost approach for residential property to increase efficiency, and to reflect more of an industry standard approach.


For more detailed information on the 2017 Revaluation, see the following resources:



The following Information Sheets explain how specific types of property are assessed for the 2017 Revaluation:





For Property Owners

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Using SAMA's services
Educational Publications
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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