In short · September 28, 2026
In Saskatchewan, the notice of appeal and fee must be filed within 30 days of the assessment notice being mailed, and within 60 days in a revaluation year (the latest: 2025). The exact deadline is printed on your notice; in Saskatoon, the 2026 period ran from January 5 to February 6, 2026.
The basic rule: 30 days after mailing
The Cities Act applies to cities, including Regina and Saskatoon. The Municipalities Act applies to towns, villages and rural municipalities. Both say the same thing: the notice of appeal must be filed, with any fee set by council, “within 30 days after the day on which the notice of assessment is mailed to the person” (Municipalities Act, s. 226).
The clock starts on the mailing date printed on the notice, not the day you open it. The law requires the municipality to print the appeal deadline on the notice, and that date cannot be less than 30 days after mailing (Cities Act, s. 185).
If you received no notice, the deadline runs from the public notice announcing the roll. The provincial guide notes that municipalities advertise the completed roll in a local newspaper or another way, and that municipalities other than cities also advertise it in The Saskatchewan Gazette.
In a revaluation year: 60 days
Every four years, SAMA coordinates a revaluation of every property in the province. In that year, both Acts extend the deadline to 60 days (Cities Act, s. 198(1.1); Municipalities Act, s. 226(1.1)). The latest revaluation took effect in 2025, with a base date of January 1, 2023.
The 60 days do not apply to an amended assessment notice or a supplementary notice issued during the year: those keep the 30-day deadline.
If the four-year cycle holds, the next revaluation would be in 2029. No official date had been announced as of September 28, 2026: rely on your notice.
Examples published by the cities
Saskatchewan’s two largest cities show how the rule applies locally.
| City and year | Published deadline | Source |
|---|---|---|
| Saskatoon, 2026 | 30 days, January 5 to February 6, 2026 | News release, January 5, 2026 |
| Saskatoon, 2025 (revaluation) | 60 days, January 27 to March 28, 2025 | 2025 news release |
| Regina, 2026 | 30 days after the notice is mailed | Property Assessment page |
| Regina, 2025 (revaluation) | 60 days after the notice is mailed | Fact sheet 4, Revaluation 2025 |
What must happen before the deadline
Two things: a complete notice of appeal and the fee. The provincial guide is explicit: if the fee is not paid before the deadline, the appeal is dismissed. Regina adds that missing information or fees at the deadline lead to dismissal.
Leave time to talk to the assessor as well. The discussion is required, and the guide advises holding it “early in the appeal period.” An appointment booked in the last week may not happen in time.
If your notice of appeal is incomplete, the Board of Revision secretary must tell you what to fix and give you up to 14 days. Without corrections, the secretary may refuse to file it.
Holidays and how to file
If the deadline falls on a holiday, it moves to the next day that is not a holiday; if the office is closed that day, to the next day it is open. The provincial guide cites The Legislation Act for this rule.
File the notice of appeal in person, by ordinary mail (including email if an address is provided) or by registered mail, with the Board of Revision secretary at the address on your notice. Regina and Saskatoon also offer online forms, with online payment in Saskatoon.
What if the deadline has passed?
The Acts do not provide an extension for a late appeal. SAMA notes, however, that “every property owner has an annual right to appeal”: a roll is prepared every year, and you can appeal at the next notice or the next public notice of the roll. In Saskatoon, for example, you did not need to receive a notice to appeal in 2026.
Meanwhile, build your file: comparable properties, field sheet, photos. The complete guide walks through each step, and the Saskatchewan hub summarizes the rules, and the property assessment section compares provinces.
Official sources
- The Cities Act, SS 2002, c. C-11.1, ss. 185 and 198 (Publications Saskatchewan, PDF)
- The Municipalities Act, SS 2005, c. M-36.1, s. 226 (Publications Saskatchewan, PDF)
- Government of Saskatchewan: Assessment Appeals Guide in Saskatchewan for Citizens, April 2025 (PDF)
- SAMA: How Property Assessment Works in Saskatchewan, 2025 edition (PDF)
- SAMA: Appeals
- City of Regina: Property Assessment (appeal fees and timeline)
- City of Regina: Revaluation 2025, Assessment Appeal Process (fact sheet 4, PDF)
- City of Saskatoon, January 5, 2026: 2026 Assessment Roll opens, 30-day appeal period
- City of Saskatoon: 2025 assessment appeal period closes March 28 (60-day period)
Talk to a professional appraiser in your area
For an income property, a high value or a file headed to the appeal board, a professional appraiser (AACI or CRA) is the right person. Payotte has verified 2 in Saskatchewan, one per sector, selected on public data, never on their budget.
Find the verified appraiser in my areaGeneral information based on public sources. This is neither legal advice nor a certified appraisal. A review request can also lead to a higher value.
Frequently asked questions
Does the 30-day period start when I receive the notice?
No. The Cities Act and The Municipalities Act start it on the date the notice is mailed. That date and the deadline are printed on the notice.
Why did I have 60 days in 2025?
Because 2025 was a revaluation year. Both Acts then extend the deadline to 60 days, except for an amended or supplementary notice.
I did not receive a notice. Can I still appeal?
Yes. The 30 days then run from the public notice of the roll. Saskatoon states you did not need a 2026 notice to appeal in 2026.
What happens if I pay the fee after the deadline?
The appeal is dismissed. The provincial guide requires the fee to be paid to the municipality before the appeal deadline.