Simplified Appeal Process
You are eligible for a simplified appeal process if your appeal is for a single family residential property or any property that has a total assessment value of $250,000 or less. If you qualify, this process allows more flexibility with respect to disclosure of materials and evidence. The Secretary will provide details on the process once it has been determined that your appeal is going forward to a hearing.
Agreement to Adjust Assessment
An agreement to adjust is used to fix an assessment error before the board of revision hearing. Once your appeal has been accepted by the secretary, the assessor may contact you to try to resolve matters under appeal or schedule an inspection of your property, if necessary.
If all parties agree to a new assessed value, an agreement to adjust the assessment is signed. The appeal is withdrawn, and you will be notified in writing by the secretary.
Withdrawal
You can withdraw your appeal at any time prior to the hearing. Your appeal fees will be refunded only if you provide written notice of withdrawal to the Board Secretary at least 15 days before your hearing date.
Attendance at Hearing
If you or your representative does not attend the hearing, it is important to note that you give up your right to appeal the Board of Revision’s decision to the next level of appeal, the Saskatchewan Municipal Board.
Your appeal will be more effective if someone attends to present evidence and answer questions.
Hearing Procedure/Process
- Before the appeal is heard, the Chairperson will explain the hearing procedure, and request that all parties state their name and take an oath or affirmation.
- You will be provided an opportunity to make a brief opening statement outlining the main issues and then proceed to introduce evidence on the specific grounds on which it is alleged that an error in the assessment exists. Subsequent to this, you may be questioned or cross-examined by the Assessor or by the Board.
- The Assessor will then be asked to proceed in the same manner and you will be given an opportunity to cross-examine the Assessor. Any rebuttal evidence must be different from what you have already presented and must be related to the matters raised by the Assessor.
- You will then be asked for a summary of evidence and argument. The Assessor will be asked for the same. You will then be given an opportunity for a final rebuttal/closing statement.
Tips on Presenting your Appeal
Keep to the subject of property assessment, as this appeal process is not about the level of taxation or types of City services you are provided.
- When comparing your property to others, describe land parcels, size of buildings, property quality, classification, condition and any other factors that may affect the value.
- When comparing your business property, describe the square footage, neighborhood, age and quality of the buildings where the businesses are located.
- Remember to review the letter from the secretary outlining specific information about your hearing, in particular the deadline dates for the disclosure of evidence.
- Late materials may not be accepted by the Board.
Do I still have to pay my taxes?
If you file an appeal, you are still bound by the tax due date of June 30 to avoid penalties.
If the Board rules to lower your assessment, we will make an adjustment to your account.