After the Board of Revision: appealing to the Assessment Appeals Committee

The Board of Revision decision

The Board must decide within 180 days of the assessment notice being published. Council may extend this by bylaw, but not past December 31 of the year the appeal was filed, according to the provincial guide.

The Board may confirm or change the assessment, and it must give written reasons. The roll is adjusted accordingly, and the appeal fee is refunded if you succeed. In Regina, the decision is sent by registered mail.

Appealing to the AAC: deadline and form

“An appeal to the AAC must be made within 30 days of being served with a decision of the BOR,” the Government of Saskatchewan writes. The fee and form must arrive within that period or the appeal is dismissed.

The notice of appeal must clearly explain the Board’s error. The province suggests wording such as “The BOR made a mistake when it…”. A case management team may give you 14 days to clarify your grounds, then try mediation between the parties.

Note: in Regina and Saskatoon, if neither you nor your agent attended the Board hearing, you give up your right to appeal to the AAC.

What changes at the AAC

The AAC does not rehear the case. It reviews the Board’s record for errors of fact or law, and “new evidence cannot be filed, except in limited circumstances.” The provincial guide lists three: an incomplete or missing record, a Board that failed to decide, or information you could not find with due diligence at the time.

Hearings are held in writing, by video conference or in person in Regina or Saskatoon. In written hearings, the appellant files a submission 40 days before the hearing, the respondent 30 days before, and the appellant may reply 23 days before.

On decision timing, official sources differ: the AAC page states a written decision within 60 days of the hearing, while the provincial guide says generally three to six months, with no deadline set by law.

Fees and the last resort

AAC fees range from $50 (taxable value of $100,000 or less) to $600 (over $1,100,000), at $50 per $100,000. Each property needs its own form and fee. Fees are refundable if the appeal succeeds or is withdrawn at least 30 days before the hearing.

The final level is the Court of Appeal for Saskatchewan, on a question of law or jurisdiction only. If the Court declines to hear the appeal, the AAC decision is final. For commercial or industrial property assessed over $1 million, or several assessments appealed on the same grounds, you may go directly to the AAC.

When a professional appraiser helps

Because the AAC rarely accepts new evidence, the time to invest in strong evidence is at the Board of Revision. An appraiser accredited by the Appraisal Institute of Canada, holding the AACI (all property types) or CRA (residential) designation, can document the property’s features, select defensible comparables and place the value at the January 1, 2023 base date.

A report is most useful in three cases: an income or commercial property, a large gap with similar properties, or a case likely to reach the AAC. Before the AAC, the provincial guide lets you be represented by legal counsel, a tax or assessment consultant, or anyone else you choose.

For report costs, see how much a home appraisal costs. To find a verified appraiser, browse Payotte’s appraiser directory. Payotte’s ranking is based on verified public data and cannot be bought.

Frequently asked questions