An assessment appeal is the process by which the assessment of a property in Saskatoon is appealed. Appeals are heard by the Board of Revision, a quasi-judicial body appointed by City Council under Section 192 of The Cities Act.
The basic principle to be applied by the Board in all cases is set out in The Cities Act, which states that the dominant and controlling factor in the assessment of property is equity. The Board’s priority is to ensure that all parties receive a fair hearing and that the rules of natural justice come into play.
This section deals with the process by which assessments can be appealed. For more information about the current Board of Revision, see the appropriate link under "Committee Lists" in the Boards and Committees section of this website. For more information on assessments, return to the City of Saskatoon home page and click on "a" for assessments.
Table of Contents:
The Secretary to the Board of Revision is:
Ms. Joanne Sproule, Deputy City Clerk
City Clerk's Office, 2nd Floor, City Hall
222 3rd Avenue North
Saskatoon, SK S7K 0J5
Tel: (306) 975-8002
Fax: (306) 975-7892
Email: city.clerks@saskatoon.ca
Provincial legislation requires all properties in Saskatchewan to be reassessed every four years to ensure that assessments are up-to-date, accurate and fair. In 2009, Saskatchewan moved to a results-based, mass-appraisal system and as of the 2009 reassessment, assessment values were updated so that the base date reflects values as of June 30, 2006.
Questions regarding your assessment notice should be directed to the Assessment Branch at 975-3227.
The final date to appeal your 2012 assessment is February 6, 2012.
If you feel that an error has occurred in the determination of your assessment, the City Assessor’s staff will help you review your assessment. If, after speaking to an Assessor, you disagree with the valuation or classification of the property, or in the preparation or the content of the assessment roll or assessment notice, there is a formal appeal process available to you. It is important to note that there is a limited time to appeal. The appeal period is 30 days. The deadline for appeal will be indicated on your official assessment notice and, after the stated date no further appeals will be allowed. The following are some general questions and answers relating to the appeal process at the municipal level:
Who will hear my appeal?
The Board of Revision will hear your appeal. It is a body appointed by City Council as set out in The Cities Act, and it is administered by the City Clerk’s Office. The Board of Revision operates at arm’s length to hear appeals on property assessments. Board members come from a variety of backgrounds and, like you, are taxpayers. They are not employees of the City of Saskatoon.
What can be appealed to the Board of Revision?
You may file an appeal if you feel there is an error involving:
Remember, a property assessment appeal is not about the level of taxation or level of service.
How do I file an assessment appeal?
Complete the appeal form that was included with your assessment notice in its entirety or click on the link below to download a printable appeal form and include the appropriate filing fee by the deadline noted on your assessment notice.
Download 2012 Appeal Form (pdf)
The appeal form should be either:
| MAILED TO: |
Secretary, Board of Revision
c/o City Clerk's Office, City Hall
222 - 3rd Avenue North
Saskatoon, SK S7K 0J5
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OR
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| DELIVERED TO: |
Secretary, Board of Revision
Appeals Board Office
2nd Floor, North Wing
City Hall
Saskatoon, SK
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You must mail or deliver both your notice of appeal and appeal fee (outlined below) by the appeal deadline. Your appeal must be received within 30 days of the date on which the Notice of Assessment is mailed. Failure to submit the required fees and information by the deadline will result in your appeal being dismissed.
The appeal period for the 2012 Assessment Roll is from January 3, 2012 to February 6, 2012.
What are the costs to file an appeal?
You must enclose a filing fee with your appeal. The fees are:
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$30.00 / property |
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$30.00 / unit |
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$150.00 |
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$500.00 |
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$750.00 |
What must be included with the Notice of Appeal?
When you submit an appeal, you must:
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identify the property under appeal (roll number and civic address);
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identify whether you wish to use the simplified or regular appeal process;
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indicate what you are appealing, ie, property valuation, property classification, exemption, preparation or content of the Assessment Roll, preparation or content of your Notice of Assessment;
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clearly state the specific grounds on which it is alleged that an error exists;
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in summary form, list the particular facts supporting each ground of appeal;
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if known, set out the change to the assessment roll you are requesting;
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indicate whether you have discussed the appeal with the assessor and the outcome of the discussion, including the details of any facts or issues agreed to. If you have not discussed the appeal with an assessor, indicate why no discussion was held;
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provide a mailing address and telephone number where you can be reached;
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sign and date your appeal;
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enclose your appeal fee.
NOTE:
Simply stating that the assessment is too high is not sufficient. If you feel that your assessment is too high you must provide evidence to the Board of Revision that your property is assessed incorrectly.
What is the "Simplified Appeal Process"?
A Simplified Appeal process is followed at the option of an appellant appealing the assessment of a single family residential property, or any property that has a total assessment of $250,000 or less.
The Simplified Appeal process is intended to provide a less onerous, less formal adjudication process for persons who appeal their assessments. Not opting for a "simplified appeal" would mean, among other things, that your appeal would be a more formal adjudication process, which would require that any additional written materials you wish to have considered by the Board of Revision, be served on both the Secretary of the Board, and City Assessor at least 20 days in advance of the hearing. Non-compliance with this requirement may result in the Board refusing to accept or consider the materials. This requirement is waived in simplified appeals.
How do I change or correct my school support?
If school support is improperly designated, a signed school declaration must accompany the notice of appeal and must be submitted by the last date of appeal in order to take effect for the 2012 roll. A late return of the declaration form will result in the appeal being cancelled, but the change in school support will be applied for 2013. Failure to return the declaration will result in the appeal being cancelled and no change to school support.
Please note that a signed declaration form for each owner of the property who wishes to change their school support must be completed and submitted along with the appeal form. No fee is required for a change to school support.
Residential Declaration (pdf)
Commercial Declaration (pdf)
(Click on the link to download the form)
When are appeals heard?
You will be provided with at least 30 days' notice in writing of the date, time and place of your hearing. Hearings are usually held at City Hall. For the most part, your appeal hearing will be scheduled as part of a "block" of hearings set for the same time. You are required to be in attendance at the time stated. Before the first appeal in the "block" is heard, the chairperson will explain the hearing procedure.
Is there another level of appeal?
Yes. The Saskatchewan Municipal Board, Assessment Appeals Committee is the next level of appeal if the assessment remains in dispute after the decision of the Board of Revision.
You or the City Assessor can appeal the Board's decision to the Assessment Appeals Committee. Appeals to the Committee must be received within 30 days of being served with the Board of Revision's decision.
For more information about appeals to the Assessment Appeals Committee, please call (306) 787-2658.
Can I have someone else represent me at my hearing?
Yes. You can have legal counsel, a tax consultant or anyone that you feel can adequately present your case before the Board.
Can I appeal directly to the Assessment Appeals Committee?
In most circumstances, you cannot. There are exceptions. Further information can be obtained from the Saskatchewan Municipal Board, Assessment Appeals Committee at (306) 787-2658.
If I have properties in different municipalities with the same basis of appeal for all, must I file in each municipality?
Yes, but at the same time as you file with the various individual municipalities, you may also file an application for leave to the Assessment Appeals Committee requesting that all of the subject appeals be heard as one appeal. Forms for leave applications are available from the Assessment Appeals Committee, Saskatchewan Municipal Board. Call (306) 787-2658 for more information.
What happens at a hearing?
Hearings before the Board of Revision are generally conducted as follows:
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When the clerk calls for your appeal, you will take your seat before the Board and state your name for the record. You will be asked to take an oath or affirm.
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Proceed with your case introducing evidence on the specific grounds on which it is alleged that an error in assessment exists.
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You may be cross-examined by the Assessor.
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The Assessor will be asked to proceed in the same manner and you will be given an opportunity to cross-examine the Assessor.
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You will be allowed to present rebuttal evidence. Remember that any rebuttal evidence must be different from what you have already presented and must be related to the matters raised by the Assessor.
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You will be asked for a summation of evidence and argument. The Assessor will be asked for the same.
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You will be given an opportunity for final rebuttal. This is an opportunity to make new arguments to respond to the Assessor's arguments, not to simply reiterate what has already been said. The rebuttal arguments must be responsive to arguments raised by the Assessor.
How should I present my appeal?
Here are some tips for presenting your appeal:
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Be prepared to follow the procedure set out above.
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Be as specific as possible. Keep in mind a property assessment appeal is not about the level of taxation or the services you receive, but about how your property was assessed.
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If comparing your property to others, describe the land parcels and size of buildings. Also describe their quality, classification, condition and other factors that could affect the value.
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When comparing your business property to others, describe the square footage, as well as the neighbourhood, age, and quality of the buildings in which the businesses are located.
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If you are using written material (including photos, sketches, plot plans, etc.), you must file a copy with both the Secretary to the Board and the City Assessor's Office at least 20 days prior to the appeal. The Board is not obliged to consider late materials. Application for acceptance of late materials must be made at the beginning of the hearing. The acceptance of late materials will be at the discretion of the Board. In the event that late material is accepted, you must be prepared to provide at least five copies at the hearing.
Is there anything else I should know about?
The City Assessor will file a copy of any written presentation, including a complete assessment field sheet and written explanation of how the assessment was determined, with both the Secretary of the Board and yourself, at least 10 days prior to the date set for your hearing.
The City Assessor may have supplemental material in response to your submission. The onus is on the City Assessor to provide copies of any supplemental material to you and any parties to the appeal. Acceptance of such supplemental material will be at the discretion of the Board of Revision, and subject to such conditions as the Board may direct.
Requests for adjournments other than those contemplated in The Cities Act (i.e. must attend more than one hearing in more than one municipality on the same day) will be considered by the Board but will generally not be granted unless they are reasonable and clearly necessary. Requests for adjournments should be made as early as possible and, except in cases of emergent circumstances, well in advance of the hearing date.
As a matter of procedure, all hearings will be recorded for internal purposes only. These tapes will not be provided to the parties. Access to the tapes will be limited to the Board members and the Board of Revision staff.
If you wish to have any part of the hearing recorded or wish to have a transcript of the hearing, you must submit your request in writing to the Board of Revision at least 2 days prior to the date of the hearing. You will be responsible for any recording or transcription fees, regardless of whether you succeed in the appeal. Also, you will be responsible for the costs of producing an additional copy of the transcript, in the event that you choose to appeal further to the Assessment Appeals Committee, Saskatchewan Municipal Board.
What if I decide to withdraw my appeal?
You may withdraw your appeal at any time prior to the hearing. If you decide to withdraw your appeal, you are requested to notify the Board of Revision in writing. If you do so at least 15 days before your hearing, your appeal fee will be refunded.
A withdrawal form is available from the Board of Revision Office (975-8002) or it can be downloaded (in pdf format) from here and printed out.
Do I have to attend the hearing?
If you do not personally wish to attend the hearing, you can have legal counsel, a tax consultant, or anyone that you feel can adequately present your case, attend on your behalf.
There are two important reasons however why you should attend or why you should have someone attend on your behalf:
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If neither you nor an agent attend your hearing, you give up your right to appeal the Board of Revision's decision to the Assessment Appeals Committee, Saskatchewan Municipal Board. If you have more than one Board of Revision hearing in different municipalities on the same day, you may ask the board for an adjournment. The board will set a new date for your hearing.
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Your appeal will be more effective if you attend the hearing, present evidence, and answer questions the board members may have. If you do not attend your hearing, the board may consider the appeal in your absence. If the board decides to consider the appeal in your absence, then any written materials filed by you will be reviewed and the Assessor will be given an opportunity to respond and/or make a recommendation. That is why it is important to make sure your written material clearly and completely describes the alleged error in your assessment.
When will the Board of Revision make a decision?
All decisions will be written. You will not receive a decision on the day of your appeal. The Secretary of the Board of Revision will send you a written decision by registered mail. All decisions must be made within 180 days after the assessment notices have been sent out.
What if I disagree with the Board's decision?
If you or your representative attend the hearing you have the right to appeal the decision of the Board of Revision. The appeal will be heard by the Assessment Appeals Committee, Saskatchewan Municipal Board. You must appeal no later than 30 days after being served with the Board of Revision’s decision. The necessary forms and instructions on how to further appeal will be included with the decision of the Board of Revision, or call (306) 787-2658.
For additional information, please contact the Office of the City Clerk at
(306) 975-8002; Fax (306) 975-7892 or by email.
The information contained on these pages has no legal status and cannot be used as an official report of the policies, actions or decisions of Council. The City of Saskatoon accepts no responsibility to persons relying solely on this information. Users are advised to contact the Office of the City Clerk at (306) 975-3240 for assistance.
© City of Saskatoon