Evidence that works before the Board of Revision

The rule that decides everything: equity

The Government of Saskatchewan sets two limits on the Board of Revision. It cannot vary a non-regulated assessment (residential, commercial) using single-property techniques. And it cannot change the assessment “when the original assessment was comparable to similar properties.”

In practice, Saskatchewan uses mass appraisal: SAMA and the cities apply the same models to groups of properties. A report saying “my house is worth $20,000 less” carries little weight if similar houses are assessed the same way as yours. A winning file shows a gap: an error in your data, or similar properties treated differently.

Evidence #1: errors on the field sheet

This is the easiest ground to prove. The province suggests requesting the field sheet, which lists building size, building condition and lot size. The provincial guide gives the example of “proving that dimensions or a classification are incorrect.”

• Living area, finished or unfinished basement, number of storeys.
• Year built, garage, outbuildings, demolished additions.
• Lot dimensions and area.
• Classification: residential, multi-unit residential, commercial, agricultural.
• Building condition: structural defects documented with photos and estimates.

Evidence #2: similar properties assessed differently

The provincial guide suggests you “find comparable properties in the municipal assessment roll” and discuss them with the assessor. Choose properties close to yours in location, age, size, style and condition. Present them in a table with their assessed values and features.

In municipalities served by SAMA, the SAMAView tool lets you look up property data free of charge for personal use. Regina and Saskatoon also publish assessment data, and Regina posts detailed narratives for each of its valuation models.

Evidence #3: sales, at the right date

2025 values reflect the market on January 1, 2023, the legislated base date according to SAMA. A sale closed in 2026 says little about 2023 value. If you use sales, choose ones close to the base date and comparable to your property.

This is also why the assessment often differs from today’s asking prices. Our guide municipal assessment vs market value explains the gap.

How to present your evidence

Your ground must be specific. The provincial guide says phrases such as “I am not happy with my assessment” are not sufficient, and Saskatoon adds that simply stating the assessment is too high is not enough.

Under the regular process, your written materials go to the Board of Revision secretary at least 20 days before the hearing, with a copy to every other party. The assessor gives you the field sheet and an explanation at least 10 days before. Your response is due at least 5 days before. Late evidence may be ruled inadmissible.

Under the simplified process, available for any single-family home or residential condo and for other properties of $750,000 or less, you do not file written materials in advance. In Regina, you bring them to the hearing.

What does not work

For sensitive information (a building’s income, for example), the Board can declare materials confidential at a party’s request. If your case is complex, read when a professional appraiser helps.

• The amount of tax: the Board does not hear it; tax policy is council’s decision.
• The level of services: Saskatoon notes an appeal is not about the level of taxation or service.
• A percentage increase since the last assessment, with no error or comparison.
• A recent sale unrelated to the base date.

Frequently asked questions