| Contact the Saskatchewan Assessment Management Agency (SAMA) |
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Most assessment related questions and concerns can be resolved by speaking with an appraiser, with no formal appeal process required. They will review your property details to ensure the information used to assess your property is correct.
Call 306-786-1370 or 1-800-498-0576.
If, after speaking to an appraiser, you wish to continue the appeal process, you may file a formal appeal.
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| Complete the Assessment Appeal Form |
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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.
Assessment Appeal Form
Learn more about Assessment Appeals by reading the Assessment Appeals Guide.
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| 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 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.
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| Payment of Required Fee |
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Include the following appeal fee with your Notice of Appeal.
- Arable, Non-Arable: $100
- Residential and Condominium Properties: $100
- Multi-Unit, Commercial, Elevators and Railway Properties:
- $300 per assessed property value up to $1,000,000
- $450 per assessed property value $1,000,001 to $5,000,000
- $600 per assessed property value over $5,000,000
Payments can be made by cash, cheque, money order or debit to the City of Yorkton.
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| Submit by Deadline |
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The deadline to submit your completed appeal form and fee is 60 days from the date the Notice of Assessment was mailed. For 2025 the deadline is May 23, 2025.
Submit by mail or hand deliver to:
Secretary of the Board of Revision
37 Third Avenue North/PO Box 400
Yorkton, Saskatchewan S3N 2W3
OR
Drop off in the night deposit box located at the City Hall main entrance.
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| Appeal Hearing Process |
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The Board of Revision is an independent group appointed by Council to hear assessment appeals.
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.
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| 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. |
| Other Important 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. |
| Agreement to Adjust Assessment |
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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.
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| 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 |
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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.
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| 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.
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| 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.
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| Do I still have to pay my taxes? |
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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.
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