Property Assessment Appeals

2023 Notice of mailing of assessment notices

The assessment roll opens January 11, 2023. Appeals must be made before or on February 10, 2023.

Property assessment is the process of determining a fair value for your property. If you, the Appellant, believe there is an error in your property assessment and wish to appeal, the following steps outline the appeal procedure:

You will NOT get a notice in the mail if:

Your property's assessed value from last year is still the same.

The increase or decrease in assessed value does not exceed the lesser of$1000 or 1% of the previous year's assessed value.

Call or email the Assessment Division

Most assessment related questions can be resolved by speaking with an assessor, with no formal appeal process required.

Call 306-953-4320, Ext 2 or email assessment@citypa.com

If, after speaking to an assessor, you wish to continue the appeal process, you may file a formal appeal.

Complete the Assessment Appeal Form

The Appellant must provide as many details as possible including all facts and evidence that an error has been made regarding:

Property valuation
Property classification
Exemption
Preparation or content of the Assessment Roll; and/or,
Preparation or content of your Notice of Assessment.

Note: Simply stating that your assessment is too high is not sufficient. You must provide evidence to the Board of Revision that your property is assessed incorrectly.

Notice of Appeal Form

Tips on Completing your Form

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.

Payment of Required Fee

The Appeal Fee is $30 for every $200,000 of Assessment Value to a maximum of $1,000,000 Assessment Value. For an Assessment Value greater than $1,000,000, the fee is $750.

Payments can be made by cash, cheque or money order to The City of Prince Albert.

Submit by Deadline

The deadline to submit your completed Appeal form and fee is 30 days from the date the Notice of Assessment was published. It is expected that Notices of Assessment will be sent by January 11, 2023 with the deadline of February 10, 2023.

Submit by mail or in-person to:

Secretary of the Board of Revision
2^nd Floor, City Clerk’s Office
1084 Central Avenue
Prince Albert SK S6V 7P3

Drop off at the night deposit box located at the City Hall main entrance.

Appeal Hearing Process

The Secretary will contact you shortly after your appeal is submitted and may request additional information if required.

Once your appeal is accepted, you will be provided with at least 30 days’ notice in writing of the date, time and place that your hearing will take place. More information will be provided to you at that time regarding the hearing process and the opportunity to submit additional materials for the Board’s consideration.

Review past Notice of Hearings

Final Decisions

The Secretary will send you a written decision usually within 2 to 8 weeks following the hearing depending on the complexity. All decisions must be made within 180 days after the assessment notices have been sent out.

Review past Board of Revision Decisions

Other Important Appeal Information

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.

Representation by 3rd Party

If you, the appellant, want to have someone represent you in dealing with your property appeal, you can name an agent or other chosen representative in your Notice of Appeal when you submit the form to the secretary. This representative can act of your behalf in the course of the appeal process. The property owner will be notified of the final decision.

Expert Witness

Both the appellant and the assessor may call in an expert witness to testify at your hearing. An expert witness must be qualified in his/her area of expertise. If you plan to use a witness, please contact the secretary in advance of the hearing to learn more about the requirements of calling a witness.

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

Hearings are usually held in a designated conference room in City Hall, unless otherwise notified.
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. In the event that the Board accepts the material for consideration, you must be prepared to provide 5 copies at the hearing.

Additional Resources

Assessment Legislation – Part X of The Cities Act
https://publications.saskatchewan.ca/#/products/408

Property Assessment Appeals information - Government of Saskatchewan website at:
https://www.saskatchewan.ca/residents/taxes-and-investments/property-taxes/appeal-your-property-assessment

Next Appeal level – Saskatchewan Municipal Board
https://www.saskatchewan.ca/government/government-structure/boards-commissions-and-agencies/saskatchewan-municipal-board