Property Assessment

Assessment Process


Property Assessment is the process of determining a property's assessed value for tax purposes as of January 1st of the current tax year.

Taxable Value


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 property's “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:

Classification Mill Rate
Agricultural 55%
Residential 80%
Multi-unit residential
80%
Seasonal residential
80%
Commercial and industrial
85%

Annual Assessment



Preparation of the annual assessment roll is usually completed by February or March of each year. Once completed, assessment notices are sent out and it is advertised in the local newspaper and the Clark's Crossing 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.


SAMA



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 2021 using 2019 as the base year, or the date to which the assessed values are related. The next full revaluation is scheduled for 2025. The Saskatchewan Assessment Management Agency provides the City with a “Detailed Property Profile” for each property they assess. The City encourages everyone to review their “Detailed Property Profile” to determine how their property is assessed. Each year the assessment roll is open to inspection for the public for a period of 30 days (60 days in a revaluation year). You can view your “Detailed Property Profile” online at MySAMA & SAMAView. Visit MySAMA & SAMAView to create a Public User account and view your property profile details online. 

Assessment Appeals


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
    Box 340
    Warman, SK S0K 4S0

There is a $100 fee for residential appeals and a $250 fee for commercial appeals which is refundable if your appeal is successful. This fee must accompany all appeal forms.

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

You can also visit the SAMA website https://www.sama.sk.ca/property-owner-services/understanding-assessment.