Notice of Assessment

The assessment notice shows the assessed and taxable value of your property for both the previous and current year for comparison purposes. The Saskatchewan Assessment Management Agency provides a “Property Profile” for each property that they assess. We encourage everyone to go online to SAMAView, this is a website application that allows the general public access to individual property assessments. Each year the assessment roll is open to inspection for the public for a period of 30 days (60 days in a revaluation year).

Preparation of the annual assessment roll is completed on or before April 1 of each year. Once completed, assessment notices are sent out by regular mail and advertised on the Estevan City page.

All property owners can appeal their assessed value each year, however, only properties with assessment changes will receive a notice by mail.

The Saskatchewan Assessment Management Agency (SAMA) coordinates a full revaluation of all properties in the province every four years. The previous revaluation was completed in 2017 using January 1, 2015, as the base date. The base date is the date to which the assessed values are related. For the 2021 revaluation, all properties have their values updated in relation to the January 1, 2019 base date. The next revaluation will take place in 2025, using a base date of January 1, 2023.

Property assessment is not the same as property tax.

Property assessment is the process of determining a property’s assessed value for property tax purposes as of a specific date. Assessed value is not market value, however, for most properties it is close to the average market value in an area. Once SAMA has determined the “assessed value” of a property, it is then multiplied by a percentage of value established by the provincial government for that type of property. The result is the property’s “taxable value”. Local municipalities and school divisions then multiply the “taxable value” by their corresponding mill rates to produce property tax levies, and added together with applicable base or minimum taxes for the total tax levy. The classes of property and their percentages of value are:

  • Agricultural 55%
  • Non-arable pasture 45%
  • Residential 80%
  • Multi-Unit Residential 80%
  • Commercial & Industrial 85%
  • Railway & Pipeline 85%

Assessment x Provincial “Percentage of Value” = Taxable Assessment

2021 Assessment Report

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