Assessments
2024 Assessment Roll
In April 2024 you may have received an
assessment notice in the mail. This notice would
have indicated what changes are being made to the assessed value of your home
and information on how to appeal the assessment if it is incorrect. As
stated in The Municipalities Act, you have 30 days to appeal the
assessment from when the assessment roll is open.
Per Section 214 of The Municipalities Act, the Village of Buena Vista Bylaw No. 10/23 indicates assessment notices produced in a non-revaluation year
shall only be sent if the assessed value increased or decreased from the
previous year: by $1,000 or by more than 1% of the total assessed value. If you
did not receive an assessment notice there are likely no changes to the
assessed value of your property. When the assessment roll is opened any
resident may request an assessment notice for their property and appeal their
property assessment.
Property owners are given 30 days, or 60 days in a revaluation year (next is to be done in 2025), to
appeal their property assessment.
The Assessment Roll for 2024 is now CLOSED.
Assessment Appeals Guide for Citizens
SAMA (Saskatchewan Assessment Management Agency
In order for the municipality to calculate property
taxes Saskatchewan Assessment Management Agency (SAMA) is responsible for
providing municipalities in Saskatchewan with the assessed values of land
and improvements (buildings) . SAMA conducts revaluations based on a four-year cycle.
Municipal
assessment rolls must be confirmed by the agency for tax enforcement purposes,
and once confirmed the roll is valid and binding on all parties. Once a roll is
confirmed, the Certificate of Confirmation is provided to the municipality and
a copy is posted to the SAMA website.
How Property Assessment Works in Saskatchewan
SAMA Contact Info:
Phone: 306-924-8000 or 1-800-667-7262
Email: info.request@sama.sk.ca
Website: www.sama.sk.ca
Property Assessment Does Not Equal Property Tax
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 application of provincial government established tax policy, such as property classes and percentage of value, and statutory exemptions. The third and final part of the process involves municipalities annually determining the local mill rate based on local budget needs. The province sets the mill rate for the education sector. Municipalities then multiply the taxable assessment by the local mill rate to produce property tax levies, also shown as your property tax notice.
SAMAView
SAMAView is a website application that allows the general public access to
individual property assessment for all SAMA client jurisdictions.
SAMAView
for Public Users
SAMAView
- Creating a Public User Account
Municipal Role in Assessment
Council is responsible for:
Deciding
what type of board of revision will serve the municipality best. The Village of Buena Vista uses a District Board of Revision.
Appointing members to the board of
revision early in the year – The Village of Buena Vista makes a resolution appointing members to the board in January of each year.
Setting the term of office of each
member of the board of revision
Ensuring that its appointed board of
revision is certified before any property assessment appeal is heard.
The
Administrator is the assessor unless Council has appointed another employee.
Duties of the assessor include:
Preparing the roll on or before May 1st
Submit an accurate maintenance list to
the assessment provider (Saskatchewan Assessment Management Agency - SAMA)
Incorporate changes in assessment
received for the year from the assessment provider
Ensure all roll information is
accurate
Apply any exemptions
Calculate the taxable assessment using
the percentage of value set by the province
Advertising in the Gazette and in a
local newspaper, that the assessment roll is open for inspection within 15 days
of completing the roll
Correcting the roll for the current
year when an error is discovered and the roll is closed