What is Property Assessment?
Property assessment is the process of determining a property’s assessed value for property tax purposes as of a specific date.

Assessed value is not market value; however, for most types of property it is close to the average market value in that municipality or neighbourhood.

Assessed value is determined by applying the market valuation standard, rules, and procedures that are contained in The Municipalities Act, Saskatchewan Assessment Manual and by following the appropriate statues.

Local governments use property assessments as a basis for the distribution of property taxes among property owners.  Property assessment is not the same as property tax.  The key difference is that assessment is determined by an assessment agency.  The task of setting property taxes belongs to municipal governments.  The relationship between assessment and taxes comes from the fact that municipal governments levy taxes as a “mill rate” that is charged as a proportion of a property’s assessment value.   Property assessments for the Town of Kinistino are performed by SAMA (Saskatchewan Assessment Management Agency).

What Property is Assessable?
All land and improvements (buildings) are assessable.

• The term "land" refers to the 'parcel of land' that is a legally surveyed parcel of ground to which an owner has title or a lessee has access.
• "Improvements" are buildings or structures on the land, including machinery or equipment that is used to service the building.
• "Property" means land or improvements or both.

Property Assessment Does Not Equal Property Tax
While the assessment may have increased or decreased, that doesn't necessarily mean that your taxes will increase or decrease.  Property taxes are levied by applying the municipal mill rate and the school mill rate to the total assessment.
Taxable Assessment x Mill Rate x Mill Rate Factor/1000 =  Property Taxes

 

Why did the value of my property change?
One of two things may have occurred:
1 – The real estate market may have changed.  Market forces are the usual cause of a change in assessments.  These changing market forces are seen every four years when SAMA does a “revaluation” that updates assessments using a new base year.
2 – A property may also have been changed.  For example, the buildings may have been upgraded.  This change in physical data can happen at any time.

 

Why is it that my assessment value may not match what I just paid for a property, or what another appraiser said my property is worth?
To create an equitable system, SAMA determines assessments that reflect long-term values, and avoid short-term market fluctuations.  The selling price for any individual property is always subject to short-term, local market conditions, and to the negotiations of each buyer and seller

As for fee appraisers, they also focus on immediate, actual, local market conditions, not on long-term fair value.  Even their assessments, however, may not be the same as what an individual buyer and seller may agree upon when selling a property.

 

Who Can I Contact To Explain My Assessment?
If you have specific questions regarding why your property has been assessed a certain way, or what the things on your assessment mean, you may contact SAMA directly at 1-800-667-7262 or visit their website: Understanding Assessment

 

Appeal Process
If you feel your assessment is in error, you can appeal it if you have sufficient grounds for the appeal.  You must provide specific facts and evidence that support an error has been made in the:

• Valuation of the property;
• Classification of the property;
• Condition of property;
• Preparation of the relevant assessment roll or assessment notice; and/or
• Content of the relevant assessment notice.

Only your property assessment can be appealed, not taxes or mill rates. The more information you can provide to back up your grounds for appeal the better.

In a regular year, the assessment roll is open for 30 days.  In a Province wide revaluation year (every four years), it is open for 60 days. 2025 is a Revaluation year.

When you submit your appeal form with your appeal fee, the appeal information is sent to SAMA and to the Board of Revision. SAMA will review your appeal to see if there has in fact been an error on their end that they can make an agreement to correct. If you agree to their correction, you sign the agreement to adjust through SAMA.  If it is not resolved by an agreement to adjust, your appeal will be reviewed and heard by the board. You will have the opportunity to present your evidence to a Board of Revision consisting of three members who have no affiliation with SAMA or the Municipality. You will be notified of the scheduled hearing, and you must appear in person or be represented by an agent. A representative from the Municipality and SAMA will appear at the hearing as the respondent. The onus rests on you, as the appellant, to prove to the Board that your assessment is incorrect. The Board will render their decision based on the information provided at the hearing. If you win your appeal you will receive a refund of your appeal fee.