If you have concerns regarding your assessment, contact SAMA (Saskatchewan Assessment Management Agency).
If you still feel there is an error after contacting SAMA, you can file an appeal with the Moose Jaw Board of Revision Secretary.
If you file an appeal, you must pay your property taxes to avoid penalties. If your assessment is changed after the appeal process, any extra tax you paid will be credited to your property tax bill.
What Can I Appeal?
You cannot appeal your taxes. You can only appeal your assessment.
You may file an appeal if you feel there is an error involving:
- An assessment valuation (land and/or building).
- An assessment classification (land and/or building).
- The content or preparation of the assessment roll.
- The content or preparation of your assessment notice.
- If there is an error on the notice for ownership, property address, and/or legal land description, a copy of the current Certificate of Title must accompany the “Notice of Appeal” form. No fee is required.
- If there has been any change to school support, requests must be submitted at City Hall prior to the appeal deadline. No fee is required.
How Do I File an Appeal?
Appeals must be received by the Secretary of the Moose Jaw Board of Revision within 30 days after the date after on which the Notice of Assessment is mailed.
Your appeal should be mailed or delivered to:
Secretary, Moose Jaw Board of Revision
228 Main Street North
Moose Jaw, SK
and must contain the following items and information:
1. Appeal filing fee:
Residential Property (up to three units) $30.00
Condominium (Residential): $30.00/unit
All other Property $50 for each $100,000 or portion thereof, of the total fair value to a maximum of $600.
Please make all cheques payable to The City of Moose Jaw
2. Complete appeal form.
The appeal form is attached to your “Notice of Assessment” or you may pick a form up at the Board of Revision, 2nd Floor, City Hall. On the form ensure that you:
- Identify the property under appeal (roll number and property address).
- List the specific grounds for the error in your assessment and a summary of the facts you will use in support of your appeal.
- Include a statement confirming that the appeal was discussed with an appraiser from the Assessment Branch.
- Whether you are requesting to use the simplified or regular appeal process.
- Include the address where you want appeal documents delivered to.
- List your business and home telephone numbers.
- Sign and date the form.
Failure to submit all required fees and information may result in your appeal being dismissed.
What Happens After I File an Appeal?
The Secretary of the Moose Jaw Board of Revision will notify you (in writing) of the date and time of your hearing. You will receive this notice at least 30 days before your hearing. Postponements are only granted under extenuating circumstances.
If you intend to use photographs and/or written material for your appeal, you must file a copy with both the Secretary of the Moose Jaw Board of Revision and the City Assessor 12 days before your hearing. If you wish to have a transcript or recording made of your hearing, you must give the Board 4 days written notice accompanied with a deposit. You are responsible for any recording or transcription fees.
Can I Withdraw my Appeal?
To withdraw your appeal, you must notify the Secretary of the Moose Jaw Board of Revision in writing. If you withdraw 17 days before your hearing, your appeal fee will be refunded.
Tips for preparing for your Appeal Hearing
- Twelve days prior to your hearing date, provide a written submission addressing why you feel there is an error in your assessment, along with comparable assessments of other properties, and any other analysis. A copy of any written submission or document given to the Board must also be provided to the City Assessor 12 days prior to the hearing. The Board is not obliged to consider late material. The acceptance of late material will be at the discretion of the Panel.
- If you have chosen and qualify for the simplified appeal process you can provide any written material and photographs in support of your appeal to the Board of Revision Secretary at your hearing.
- If you have chosen the regular appeal process and you are using written material, you must file it with both the Secretary of the Board of Revision and the Assessment Branch 12 days prior to the hearing.
- Be as specific as possible during your appeal hearing. Remember, the Board can only hear arguments against your assessment, not the taxes you pay or services you receive.
- When presenting comparisons between your property and other similar properties, be sure to describe the land parcels, the size of the buildings, and their quality, classification, condition or any other factors related to their value.
- Provide photographs of your property and other properties you are using as comparisons.
What is the difference between the two appeal processes?
For regular appeals, any written material and photographs you provide in support of you’re appeal must be submitted to BOTH the Secretary of the Board of Revision and the City Assessor at least 10 days before the date of your hearing.
If you qualify for a simplified appeal process and request it on the Notice of Appeal, you can provide any written material and photographs in support of your appeal to the Board of Revision and City Assessor at your hearing.
You are eligible for the simplified appeal process if your appeal is for:
A single family residential property or residential condominium unit; or
Any property that has a total fair value assessment of 250,000 or less.
What The Appellant (You) Should Expect At The Hearing
The Secretary will call the appeal and the Chairman will ask the Appellant to be seated at the Appellant’s table.
The Chairman will ask the Respondent to state his/her recommendation for your property, if he/she has one. The Appellant will then be asked if they agree with the Respondent’s recommendation or if they wish to proceed with the appeal.
If the appeal proceeds, the Appellant will be asked to take either an oath or affirmation.
The Chairman will ask the Appellant to make a brief opening statement outlining the issues and then proceed to provide evidence supporting each ground.
The Appellant may be questioned by the Respondent.
The Chairman will ask the Respondent to proceed in the same manner and the Appellant will be given the chance to ask questions of the Respondent.
The Appellant may then proceed with rebuttal evidence, but this evidence must be different from what has already been presented and must be related to the matters raised by the Respondent.
The Appellant will be asked for a summation of evidence and argument. The Respondent will be asked for the same.
The Appellant will then be asked for a final rebuttal. This is an opportunity to make new arguments to respond to the Respondent’s arguments, not to simply reiterate what has already been said. The rebuttal arguments must be responsive to arguments raised by the Respondent.
The Board may, at any time, ask questions of either the Appellant or the Respondent.
What If You Don’t Attend The Hearing?
If neither you, nor an agent appointed by you, attend your hearing, you give up the right to appeal the Board of Revision’s decision.
What if I Disagree with the Board’s Decision?
After the hearing, the Moose Jaw Board of Revision will notify you of its decision by registered mail.
You or the City Assessor can appeal the Board’s decision to the Saskatchewan Municipal Board Assessment Appeals Committee (SMBAAC). Appeals must be filed at the SMBAAC within 30 days of your receipt of the Moose Jaw Board’s decision.
If you or your agent do not attend your hearing, you give up your right to appeal the Moose Jaw Board of Revision’s decision to the next level.
For more information or to file an appeal contact:
Secretary, Moose Jaw Board of Revision
228 Main Street North
Moose Jaw, SK