Tax Alert | Saskatchewan Property Tax Deadlines Approaching

Taxpayers are reminded that revaluations for 2021 property tax assessments in Saskatchewan are underway, with the largest municipalities having opened their tax rolls in January. As a result, the deadlines for appealing property tax assessment values in Saskatchewan are rapidly approaching.

Unique Process

Saskatchewan has a unique property tax assessment system, which operates on a four-year assessment cycle. Consequently, the values used to assess properties in 2021 will generally apply through 2024. Unfortunately, current assessment cycle values are based on the market value of properties as of January 1, 2019—more than two years ago.

Property owners do have an annual right to appeal valuations used during an assessment cycle in Saskatchewan. However, there is currently no requirement for all municipalities to send assessment notices in each year of a given cycle. This can result in missed appeal deadlines as unsuspecting owners await assessment notices that may never arrive.

As is the case in most jurisdictions, Saskatchewan property tax valuations are developed using mass appraisal techniques
(i.e., methods based on groups of properties). However, unlike in other jurisdictions, any appeal of a valuation in Saskatchewan must also be based on mass appraisal methods. The legislation explicitly prohibits appeals based on single property appraisal techniques, rendering single property appraisals and the individual performance of a particular property irrelevant.

Further complicating matters, a provincial board order specifies that any market data arising after January 1, 2019 and information from outside of Saskatchewan may not be used to determine assessments for the years 2021 to 2024. This is a serious concern for property owners adversely affected by the ongoing COVID-19 pandemic and, in particular, any owners of properties disproportionately impacted by public health measures relative to other properties in the same municipality. Ryan is aware of assessors who believe that they cannot consider the impact of the pandemic in determining assessment values, suggesting a more contentious appeal process for the current assessment cycle.  

Importance of Compliance

Another wrinkle in the Saskatchewan property tax assessment process is the greater importance of compliance with information requests. While failing to comply with an information request will typically result in the loss of any right to appeal in most provinces, in Saskatchewan, such failures can also result in charges, leading to a potential penalty of $10,000 in the case of a corporation. 

Property owners are advised to respond promptly to any information requests and review valuations for all properties in Saskatchewan before the right to appeal is lost. All appeals must generally be filed by the legislated deadline.

Ryan Expertise

Ryan’s property tax team has extensive experience with Saskatchewan assessment law and jurisprudence, as well as unparalleled knowledge of the mass appraisal system, including the modified market cost, multiple regression analysis, and stratification valuation methods. Combined with its cooperative approach to valuation issues and unmatched litigation experience, Ryan’s expertise can help you determine if a property valuation is appropriate and, where necessary, challenge the assessment.

More Information

If you have any questions about property tax assessments in Saskatchewan or would like to discuss your organization’s situation, please do not hesitate to contact your Ryan representative or Travis Horne, the director in our Saskatoon office.

Travis Horne
Director, Property Tax
Ryan
306.517.6511
travis.horne@ryan.com