Saskatchewan Assessment Management Agency (SAMA) provides a stable, up-to-date property assessment system for Saskatchewan. SAMA develops assessment policy and standards, conducts property valuation services, audit assessed values, and confirms municipal assessment rolls.

As per Bylaw 3/93, Assessment Notices are issued if there has been an assessment amount change to your particular property.  During revaluation/re-inspection years, all property owners will receive an Assessment Notice.  Assessment information can be found at www.sama.sk.ca

2021 is a Property Revaluation Year. Stay tuned for more information.

What is Property Assessment?

In Saskatchewan, every four years is a property revaluation year. This is required by provincial legislation.The Town of Regina Beach is obligated by law to use these new values to assess and tax properties. 

Property Assessment is an estimate of the typical market value of your property developed for the purposes of determining your portion of the municipality's property taxes. The values for those parcels deemed taxable generate property taxes. The taxable assessment of properties is used to calculate property taxes as follows:

Further information may be obtained by visiting the SAMA (Saskatchewan Assessment Management Association) here.

 

What Is My Property Assessment Based On?

An estimate of the cost, sales, and property income valuations of your property developed for the purposes of determining your portion of the municipality's property taxes. The values for those parcels deemed, taxable, generate property taxes.

Residential property is subject to the market valuation standard set out in provincial legislation. The market valuation standard requires appraisers to consider:

• Mass appraisal: the process of preparing assessments for a group of properties as of the base date using standard appraisal methods, employing common data and allowing for statistical testing.
• All rights that accrue to the real property (estate in fee simple).
• Typical market conditions for similar property.
• Quality assurance standards set by SAMA.
• The market valuation standard provides flexibility in determining the assessed value of a property by allowing the use of any of the three accepted approaches to value employed in the industry: the sales comparison approach, the cost approach, and the property income (rental) approach. The sales comparison approach is used for areas and property types with active sales markets. If there are few comparable sales, the cost approach will be used. The income approach is not used for a residential property because rental income is not the main driver in determining residential property values.

For more information of Valuation Approach please refer to:http://www.sama.sk.ca/pdfs/Reval2017LookAheadBrochure.pdf

What If I Have Questions About My Property Assessment?

After receiving an Assessment Notice, a property owner may discuss and review their property assessment with a SAMA Assessor or with The Town of Regina Beach. Assessors are available by phone 306-924-8000 or by contacting the Town Office at 306-729-2202. The Assessment roll is available to view at the Town Office as well. In addition, individual assessments can be viewed by using the SAMA View Assessment website.

How Do I Know If My Assessment Value Is Accurate?

Your property characteristics are measured against other properties that have sold, cost to build, and any property income generated in order to calculate a valuation value. Characteristics such as location, age, size, and others are all considered.

If, after having read your assessment notice carefully, and having compared your new assessment to its previous years' market value and to assessments of similar neighboring properties, you have questions or concerns about the information on your notice call 306-781-2355.

There is a 60-day period during revaluation years, and 30-days during regular assessment years following the mailing date of property assessments to allow property owners a chance to review any property characteristics or concerns. The assessment roll is available at the Town Office, during regular business hours.

Assessment Appeal for 2017 is now closed.

More information may be found: Market Value Assessment in Saskatchewan Handbook 

What If I Do Not Agree With My Property Assessment?

If, after having discussed your assessment with the Town Office, and/or a SAMA Assessor, you are still of the opinion that your assessment is incorrect, you may file a written Notice of Appeal to the Board of Revision. (Reverse side of your Assessment Notice) Your notice of appeal must be returned to the Town Office with the Board of Revision fee attached, prior to the closing of the review period.

Board of Revision fee: $50.00

Every municipality is required to establish a Board of Revision to hear appeals. Every property owner has a right to appeal his or her property assessment. SAMA is required to attend Board of Revision hearings to explain how the property value was determined. The board, upon hearing the appeal, will correct the assessment if an error has been made.

Appeals

Provincial legislation in Saskatchewan provides a three-level appeal process for property owners who question the assessment value of their property.

Appealing an Assessment

First Level: Local Board of Revision

Every municipality is required to establish a Board of Revision to hear appeals. Every property owner has a right to appeal his or her property assessment. SAMA is required to attend Board of Revision hearings to explain how the property value was determined. The board, upon hearing the appeal, will correct the assessment if an error has been made. Municipalities notify SAMA of upcoming appeal hearings.

Contact you Town of Regina Beach office to file an assessment appeal to the Board of Revision.

Second Level: Saskatchewan Municipal Board

A property owner can request a review of a decision made by the local Board of Revision by contacting the Assessment Appeal Committee of the Saskatchewan Municipal Board. The Ministry of Government Relations provides an overview of the appeal process in their documents:

Assessment Appeals Guide In Saskatchewan for Citizens
Assessment Appeals Guide in Saskatchewan for Board of Revision Members
SAMA participates at committee hearings to help ensure the correct value appears on the assessment roll.

Third Level: Court of Appeal

Matters of law relating to assessment can be taken to the Court of Appeal of Saskatchewan.

Withdrawing an Assessment Appeal
Municipalities can request the withdrawal of an assessment appeal where there is mutual agreement between all parties that an adjustment to the property assessment is in order.

https://www.sama.sk.ca/property-owner-services/appeals

Understanding Assessment

The Assessment Process and Its Relation to Taxes:

SAMA’s role in determining assessed value for properties is just the first part of a process established by provincial legislation. The second part is the application of provincial government established tax policy, such as property classes, percentage of value, and statutory exemptions. The third and final part of the process involves a provincial education mill rate factor, and the local mill rate factor which is determined annually by the local municipalities based on local budget needs. They then multiply the taxable assessment by these mill rates to determine your property tax bill.

*In addition to determining mill rates, local governments have the authority to apply a series of tax tools, such as mill rate factors by local property class, minimum tax, and base tax. Cities also have the ability to create additional tax subclasses to apply mill rate factors. As well, cities can phase-in tax changes due to a revaluation. These tax tools further impact the specific tax bill received by a taxpayer.

More information about assessment and its relation to taxation can be found by visiting the Ministry of Government Relations' web site.

How SAMA Discovers the Assessed Value of a Property
First, a methodology is applied to calculate the assessed value of a property. The methodology varies according to different types of properties.
 
Second, all assessments are determined according to a base date. This helps ensure fairness between properties. That base date is periodically moved forward by provincial legislation so that assessments can be kept more up-to-date. Currently, a new base is set every four years.
 
In addition, SAMA conducts a full revaluation of all properties in the province every four years to coincide with the change to a new base date.

Current revaluation: 2021 using the base year 2019

Next revaluation: To be done in 2025

Like the base date, the four-year cycle is determined by provincial government legislation. (Some larger cities conduct the revaluation themselves, according to the professional standard of principles and practices laid down by SAMA. The cities who do this are: Saskatoon, Regina, North Battleford, Swift Current and Prince Albert)
 
Finally, SAMA conducts an ongoing suite of activities (services) that protect a fair property assessment system.General Reinspections

Periodically municipalities must have all their properties reinspected on-site to verify that physical data and valuations are accurate.

SAMA’s experts conduct these reinspections on behalf of most municipalities.
Maintenance Reinspections

On a regular cycle, municipalities request SAMA to do on-site inspections of specific individual properties.

This usually happens where significant developments or changes have been made that have altered the physical data on a property.
Appeals and Support of Assessment Appeals

The assessment system in Saskatchewan has an extensive appeal system for ratepayers who disagree with the assessed value of their property.

SAMA is required to participate in appeals and provide full disclosure of how property values are determined. This responsibility for openness and full disclosure is part of what SAMA calls "support of assessment appeals".

 

 

Appeals

Provincial legislation in Saskatchewan provides a three-level appeal process for property owners who question the assessment value of their property.

Appealing an Assessment

First Level: Local Board of Revision

Every municipality is required to establish a Board of Revision to hear appeals. Every property owner has a right to appeal his or her property assessment. SAMA is required to attend Board of Revision hearings to explain how the property value was determined. The board, upon hearing the appeal, will correct the assessment if an error has been made. Municipalities notify SAMA of upcoming appeal hearings.
Contact you Town of Regina Beach office to file an assessment appeal to the Board of Revision.

Second Level: Saskatchewan Municipal Board

A property owner can request a review of a decision made by the local Board of Revision by contacting the Assessment Appeal Committee of the Saskatchewan Municipal Board. The Ministry of Government Relations provides an overview of the appeal process in their documents:

Assessment Appeals Guide In Saskatchewan for Citizens
Assessment Appeals Guide in Saskatchewan for Board of Revision Members
SAMA participates at committee hearings to help ensure the correct value appears on the assessment roll.

Third Level: Court of Appeal

Matters of law relating to assessment can be taken to the Court of Appeal of Saskatchewan.

Withdrawing an Assessment Appeal

Municipalities can request the withdrawal of an assessment appeal where there is mutual agreement between all parties that an adjustment to the property assessment is in order.

https://www.sama.sk.ca/property-owner-services/appeals

Assessments Online (SAMAView)

SAMAView, a service of MySAMA, provides public access to search, view and compare individual property assessments in all SAMA’s client jurisdictions. provides current detailed property information Access is free of charge for personal and non-commercial users. Visit SAMA website here.