Appealing an Assessment
First Level: Local Board of Revision (BOR)
Every property owner has an annual right to appeal their property assessment. As such, every municipality is required to appoint a Board of Revision (BOR) to process appeals.
Assessment appeals may be resolved through an agreement to adjust, the BOR hearing process, or by withdrawal.
At the BOR, SAMA is required to explain how the property value was determined. The BOR hears evidence and argument from both the property owner and SAMA, then makes findings and draws conclusions relevant to the specific allegations of error set out in the notice of appeal brought before it. The BOR, upon hearing the appeal, will either correct the assessment if an error has been made or dismiss the appeal if no error is found.
Contact your local municipal office to file an assessment appeal to the Board of Revision.
Second Level: Saskatchewan Municipal Board (SMB)
A property owner can appeal a decision made by the BOR to the Assessment Appeal Committee of the Saskatchewan Municipal Board (SMB). At this stage, the Appellant has the responsibility to show how the BOR made an error of fact or law.
The Ministry of Government Relations provides an overview of the appeal process in their documents:
- Assessment Appeals Guide In Saskatchewan for Citizens
- Assessment Appeals Guide in Saskatchewan for Board of Revision Members
SAMA fully participates at Committee hearings to provide evidence and argument to the Committee in its adjudication function.
Third Level: Court of Appeal (COA)
The final step in the statutory appeal process is an appeal to the Provincial Court of Appeal (COA). Appeals to the COA are limited to questions of law or jurisdiction by any person affected by a decision or action of the Committee.
SAMA's Role in the Three Levels of Appeal
In the majority of cases, SAMA is the Respondent to an assessment appeal. However, SAMA may appeal assessments to the BOR, SMB and/or the COA. SAMA has the same right of appeal as a property owner, tenant or other interested party.
At the BOR level, SAMA’s role is to explain how the assessment was derived relative to the issues raised by the Appellant. SAMA may appeal a decision of the BOR should SAMA be of the opinion the BOR made an error of fact or law. Similarly, SAMA may appeal a SMB decision to the COA.
SAMA may appeal an assessment to the Board of Revision if an error has been discovered after the assessment roll is advertised. In this circumstance, the only way SAMA may correct the assessment is through an appeal.