Property assessment is the process of determining a properties assessed value for tax purposes as January 1st of the current tax year. Assessed value is not market value, however, with the revaluation in 2013 SAMA’s assessed value will more closely resemble a current market value for most properties in an area.
Once SAMA has determined the “assessed value” of a property, it is then multiplied by a percentage of value established by the provincial government for that type of property. The result is the properties “taxable value”.
Local municipalities and school divisions then multiply the “taxable value” by their corresponding mill rates to produce property tax levies, and added together with applicable base or minimum taxes for the total tax levy. The classes of property and their percentages of value are:
|Commercial and industrial
Preparation of the annual assessment roll is usually completed by April or May of each year. Once completed, assessment notices are sent out and it is advertised in the local newspaper and the Saskatchewan Gazette that the assessment roll is open to the public. All property owners can appeal their assessed value each year, however, only properties with assessment changes will receive a notice by mail. If you wish to appeal and do not receive an assessment notice, please contact the city office for an appeal form.
The Saskatchewan Assessment Management Agency, SAMA, coordinates a full revaluation of all properties in the province every four years. The previous revaluation was completed in 2009 using June 30, 2006 as the base date, or the date to which the assessed values are related. The next full revaluation is scheduled for 2013, which will use a base date for values of December 31, 2010.
The assessment notice shows the assessed and taxable value of your property for both the current and previous year for comparison purposes. Each year the assessment roll is open for inspection to the public for a period of 30 days and 60 days in a revaluation year. If you would like to discuss your properties valuation, please contact SAMA directly and they will review your property profile with you.
If you feel an error has been made on your assessment or classification, you can appeal. An appeal form is enclosed with the assessment notice. You must file your appeal before the appeal period is over, 30 days or 60 days in a revaluation year. This can be done, but must be received in the city office prior to the appeal period closing, in person or by ordinary or registered mail to:
- The Assessor
City of Warman
Warman, SK S0K 4S0
Only your property assessment can be appealed, not taxes or mill rates. Appeals cannot be based on the fact that you feel your taxes are too high. The grounds for appeal must be detailed. It is your responsibility to make a case to the board of revision.
Questions regarding your assessment can be directed to
City Office - (306) 933-2133
SAMA - (306) 933-5385.
An appeal against your assessment value does not exempt you from paying taxes. If you wish to take advantage of the discounts that are offered for early payment of taxes, you must pay your taxes within the discount period. If the appeal is successful, an adjustment will be made to your account and the appeal fee will be refunded.