What is the Assessment Appeals Committee?
The Assessment Appeals Committee is required by provincial
legislation to hear and determine assessment appeals pertaining
to the values of real property; local improvement assessments; the
tax exempt status of a property; and conservation and development
area authority assessments.
As explained earlier in the discussion about the board's mandate, hearings for this committee are conducted under what is best described as a Hybrid Model, leaning
more to the Adversarial Model.
What can be appealed to the Assessment Appeals Committee?
Your appeal to the committee must be against the decision
of a board of revision or against the omission, neglect or refusal
of that board to hear or decide an appeal to it.
How do I file my appeal?
Your municipality or area authority will be able to provide
you with a form on which you must state your grounds for appeal
and other information required for appeal to the Assessment Appeals
Committee. For leave applications to consolidate appeals, or for
commercial/industrial appeals intended to be filed directly with
the Committee, please contact this
office for application and fee information.
Who do I file my appeal with?
When appealing to the provincial level you are required
to file notice of appeal with:
Secretary, Assessment Appeals Committee
Saskatchewan Municipal Board
480 - 2151 Scarth Street
Regina, SK S4P 2H8
How much time do I have to appeal to the Assessment Appeals
An appeal to the Committee against the decision of a Board
of Revision must be made within 30 days of being served with written
notice of the decision. In the case of the omission, neglect or
refusal of the Board of Revision to hear or decide an appeal, the
request must be made within the calendar year for which the assessment
Can I appeal directly to the Assessment Appeals Committee?
In most circumstances, you cannot. An appeal to the Assessment Appeals
Committee is based on the record of the Board of Revision. If you
did not appeal to and appear before the Board of Revision, then
the Assessment Appeals Committee has no authority to hear your appeal.
There are three exceptions:
- omission, neglect or refusal of the Board of Revision to hear
your appeal; or
- where the property being appealed is classified as commercial
or industrial, the total fair value of that property exceeds $1
million, and all parties to the appeal agree to proceed directly
to the committee; or
- on an application for leave to consolidate appeals.
If I have a number of different properties located in numerous
municipalities, and the basis of my appeal is the same for all properties,
must I file appeals 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 consolidate to the Assessment Appeals Committee, requesting
that all of the subject appeals be heard as one appeal.
Can I base my appeal on the fact that I feel my taxes are
No. Legislation outlines what are considered valid grounds for appeal.
Taxes are not a valid basis for appeal. The amount of taxes you
pay is based upon the municipality's mill rate which is tied to
the assessment of the properties in that municipality. If you feel
that your assessment is too high you must compare it to similar
properties within your municipality or school division to provide
evidence to the Board of Revision that your property is assessed
Is there a fee to appeal?
An appeal fee is required by the Assessment Appeals Committee and must be filed within
the same 30 day appeal period or the appeal is deemed to be dismissed. Assessment Appeals Committee
fees are based on a scale related to the taxable assessment value of the land or improvements or both
under appeal: $50 for each $100,000 in taxable assessed value, or portion thereof, to a maximum of $600.
For example, if the taxable assessment value of your residence is $75,000 your appeal fee would be $50.
If the taxable assessment value of your residence is $125,000 then your appeal fee is $100.
If the taxable assessment value of your commercial property is $3 million then your appeal fee is the
maximum amount of $600. With respect to an application for leave to consolidate, the fee is $1,000.
Appeal fees are refundable where the appeal is successful, or where the appeal is withdrawn a minimum
of 30 days prior to the scheduled hearing date.
What is the "record" of the board?
Once an appeal is filed from a decision of the Board of
Revision, the committee requests the record of the board, which
is comprised of the following documentation:
- notice of appeal to the Board of Revision;
- materials filed with the Board of Revision prior to its hearing;
- any exhibits entered at the Board of Revision hearing;
- the minutes of the Board of Revision, including a copy of any
order made to allow a revision to the grounds of appeal;
- any written decision of the Board of Revision; and
- the transcript, if any, of the proceedings of the Board of Revision.
How many members sit on the hearing panel?
Generally the hearing panel consists of three members of
which one member will be assigned to Chair the hearing.
Where are the hearings held?
Hearings are scheduled in various locations throughout
the province and generally parties to the appeal should not have
to drive more than one hour to a hearing location.
What happens at the hearing?
For the further information on the hearing process, see Appeal