Res #: 4-06M
Responses Received: No
Departments: Saskatchewan Government Relations
Resolution No. 4-06M
WHEREAS, under the current assessment system, multiple neighborhoods can exist within the residential and seasonal residential classes; and
WHEREAS, under the market related neighborhood system huge boundary shears can exist with adjacent properties; and
WHEREAS, municipal councils do not have tax tools to mitigate the inequities of the assessment and corresponding education property tax;
THEREFORE BE IT RESOLVED, that municipalities be allowed the option of either the current multiple neighborhood assessment or a single market adjustment index applied to all properties under that class within the municipality.
Response from the Honourable Harry Van Mulligen, Minister of Government Relations:
- The Saskatchewan Assessment Management Agency (SAMA) is an independent agency that operates at arms length from the government. The agency has a Board of Directors that is comprised of representatives of urban and rural municipalities and school divisions, plus provincial appointments that include the chair.
- Government’s role in the property assessment system is fairly limited, primarily related to ensuring an appropriate legislative framework and governance model. The province has no authority to interfere with the preparation of property fair value assessments.
- SAMA is delegated the authority to develop the assessment manual that sets the rules, principles and methods used to determine property assessments in Saskatchewan. In the case of rural municipalities in Saskatchewan, SAMA’s assessment appraisers prepare the property fair value assessments.
- This issue falls within SAMA’s jurisdiction. Concerns with SAMA’s policies and practices regarding valuation, should be brought to the SAMA Board of Directors for consideration. SARM could also forward the resolution to the next SAMA Annual Meeting for consideration.