Assessment Appeals Guide in Saskatchewan for Citizens

Appeal Form

What Can I Appeal?

You can appeal your property assessment, not your taxes.  This amount is listed as the Assessed Value on your Notice of Assessment.

If you have concerns about your assessment, contact the Saskatchewan Assessment Management Agency (SAMA) by telephone at 306-694-4425 or visit their office located on the 4^th floor in City Hall.

Appeals can be filed if there is an error involving one or more of the following:

• Assessment valuation (land and/or building).
• Assessment classification (land and/or building).
• Content or preparation of the assessment roll.
• Content or preparation of the assessment notice.
• If there is an error on the notice for ownership, property address, and/or legal land description, a copy of the current Certificate of Title must accompany the Notice of Appeal form. No fee is required.
• If there has been any change to school support, requests must be submitted at City Hall prior to the appeal deadline. No fee is required.

If you still feel there is an error after contacting SAMA, you can file an appeal with the Moose Jaw Board of Revision Secretary (the Secretary).  The Notice of Appeal Form must clearly indicate the alleged error and list supporting facts to substantiate the claim of error.

How Do I File an Appeal?

The Notice of Appeal Form must be received by the Secretary by the due date listed on the Notice of Assessment and must include the appropriate appeal fee.  For Residential Properties there is a flat fee of $30.00 per property.  The appeal fees for commercial, agricultural, and industrial properties are based on the Assessed Value (see table below):

Assessed Value	Fee	Assessed Value	Fee
0 to 100,000	$50	600,000 to 700,000	$350
100,001 to 200,000	$100	700,001 to 800,000	$400
200,001 to 300,000	$150	800,001 to 900,000	$450
300,001 to 400,000	$200	900,001 to 1,000,000	$500
400,001 to 500,000	$250	1,000,001 to 1,100,000	$550
500,001 to 600,000	$300	1,100,001 and over	$600

Your appeal form should be mailed or delivered to:

Secretary, Moose Jaw Board of Revision

228 Main Street North

Moose Jaw, SK   S6H 3J8

Failure to complete the Appeal Form and/or submit fees may result in your appeal being dismissed.  Forms received after the due date will not be accepted.

What Happens After I File an Appeal?

The Secretary will notify you in writing of the date and time of your hearing.  You will receive this notice at least 30 days before your hearing.  Postponements are only granted under extenuating circumstances.

You, the Appellant, are encouraged to prepare a written submission detailing the assessment error you wish the Board of Revision to correct.  This submission must be delivered to the Secretary and to SAMA at least 20 days prior to the hearing date.  You may also choose to include photographs of the property.  SAMA will then prepare a written submission in defense of their assessment which SAMA must deliver to the Secretary and the Appellant at least 10 days prior to the hearing date.

If you qualify for a simplified appeal process and request it on the Notice of Appeal, you can provide any written material and photographs in support of your appeal to the Board of Revision and City Assessor at your hearing.  However, this may cause delays in the hearing process. You are eligible for the simplified appeal process if you appeal is for:

• a single family residential property or residential condominium; or
• any property that has a current assessed value of 250,000 or less.

Can I Withdraw my Appeal?

You can withdraw your appeal at any time prior to the hearing by providing written notice to the Secretary of the Moose Jaw Board of Revision, however, only those appeals withdrawn 15 days or more before the scheduled hearing date with have the appeal fee refunded.

What if I Don’t Attend the Hearing?

If neither you, nor an agent appointed by you, attend your hearing, the Board of Revision may choose to hear and decide the appeal in your absence or dismiss the appeal without a hearing.  If you do not attend the hearing, you give up the right to appeal the Board of Revision’s decision.

What if I Disagree with the Board’s Decision?

After the hearing, the Moose Jaw Board of Revision will notify you of its decision by registered mail.

Both you and/or the City Assessor can appeal the Board’s decision to the Saskatchewan Municipal Board (SMB).  Appeals must be filed at the SMB within 30 days of your receipt of the Moose Jaw Board of Revision decision.