How to appeal a property assessment in Saskatchewan: the complete guide

Who assesses your property

The Saskatchewan Assessment Management Agency (SAMA) manages the province’s assessment system. According to the Government of Saskatchewan, SAMA “provides assessment services to most cities, towns, villages and rural municipalities in the province.”

Four cities do their own assessments: Regina, Saskatoon, Prince Albert and Swift Current. Other municipalities hire a private assessment provider. Your assessment notice shows who set the value and whom to call about it.

An assessment is not a tax. The value is the starting point; the province then applies a percentage of value (80% for residential property in 2025, according to SAMA), and the municipality applies its mill rate.

How long do you have to appeal?

The rule is the same in cities and in other municipalities. The Cities Act (s. 198) and The Municipalities Act (s. 226) require the notice of appeal to be filed, with the fee, within 30 days after the assessment notice is mailed. If no notice was mailed to you, the 30 days run from the public notice of the roll.

In a revaluation year, the deadline becomes 60 days. The provincial appeals guide puts it this way: “within 30 days (60 days in a revaluation year such as 2025).” The 60 days do not apply to an amended notice or a supplementary assessment notice.

The exact deadline is printed on your notice. In Saskatoon, the 2026 appeal period ran from January 5 to February 6, 2026. Details and special cases are in the appeal deadline guide.

The steps, in order

A well-prepared appeal takes a few hours. A vague one gets refused or dismissed, and you lose the fee if you do not succeed.

• Read your notice. Note the value, the classification, the mailing date and the appeal deadline.
• Ask for your field sheet: building size, building condition, lot size. The province suggests requesting it from the assessor. In municipalities served by SAMA, the SAMAView online tool also shows property data.
• Talk to the assessor. This is required: before filing, you must attempt an agreement to adjust the assessment. If it resolves everything, you withdraw the appeal and the fee is refunded.
• Gather your evidence: errors on the field sheet, similar properties assessed lower, sales near the base date. See evidence that works.
• Complete the notice of appeal in full, with specific grounds and the facts supporting them, and summarize your discussion with the assessor.
• File it with the fee with the Board of Revision secretary, in person, by ordinary mail or by registered mail, before the deadline.

What it costs

Each municipality may set an appeal fee. The provincial guide says it must be paid before the appeal deadline or the appeal is dismissed. It is refunded if the appeal succeeds in whole or in part, is withdrawn, or is found insufficient. Regina and Saskatoon publish the same schedule:

What works, and what does not

You can appeal an error in the assessed value, the classification, the contents of the roll or the notice. The provincial guide is clear: phrases such as “assessment too high” or “I am not happy with my assessment” are not sufficient. You need a specific ground and facts.

The Board of Revision cannot change an assessment when the original assessment was comparable to similar properties. That is Saskatchewan’s equity rule: your best argument shows that your property is treated differently from similar properties, or that the field sheet contains a factual error.

The amount of tax is not a ground. “You cannot appeal the taxes levied against your property to the board of revision,” the province writes: tax rates are set by council.

The Board of Revision hearing

A Board of Revision has at least three members appointed by municipal council and trained for the role. The secretary notifies you at least 30 days before the hearing. Under the regular process, your written materials are due at least 20 days before; the assessor gives you the field sheet and an explanation at least 10 days before; your response is due at least 5 days before.

A simplified appeal process, less formal and with no written materials filed in advance, is available for a single-family home, a residential condo, or any property assessed at $750,000 or less. You must request it on the notice of appeal.

Attend in person or through an agent. The province warns that the Board may decide in your absence or dismiss the appeal, leaving no further right to appeal. The Board must decide within 180 days of the assessment notice being published.

After the decision: the Assessment Appeals Committee

If you disagree with the decision, you can take it to the Assessment Appeals Committee (AAC) of the Saskatchewan Municipal Board within 30 days of being served. The AAC reviews the Board’s record for errors, and new evidence is accepted only in limited circumstances. Everything is covered in after you appeal.

Can your assessment go up?

No official Saskatchewan source states outright that your appeal can raise your assessment. Two facts still deserve attention. The Board of Revision may “confirm the assessment” or “change the assessment,” and the rules do not limit that change to a decrease. And the municipality, another taxing authority or SAMA can also appeal; SAMA does so, for example, to correct an error discovered after the roll is advertised.

So check your field sheet before you file: if it contains an error in your favour, the appeal may bring it to light. To compare the assessment with market price, read municipal assessment vs market value.

Frequently asked questions