Property Assessment

• The Saskatchewan Assessment Management Agency (SAMA) has advised the ministry that from a property assessment perspective, in cases where extensive flooding occurs, like in the Quill Lakes, the RM can place any affected properties on the annual maintenance list.
• Once the maintenance list is submitted to SAMA, it will review the physical attributes of the affected properties to ascertain the extent of the damage to the property due to the flooding.
• In cases of extensive/permanent flooding of what was previously usable farmland, the affected area would be rated as waste ($10 per acre assessment). Lands that have partial flooding with potential to be farmed in a year or so would receive a flooding deduction based upon the extent of flooding. This would tend to apply when the flooding starts to recede.
• If the property owner does not agree with the revised assessment and feels it is not reasonable, they can appeal the valuation to the local Board of Revision for further review.
• From SAMA's perspective, we are advised they would much prefer working with the property owner and municipality via the annual maintenance route versus handling the situation through property appeals. This is a proactive solution that addresses the issue for all property owners and not just those that have appealed.
• The ministry has referred this assessment policy issue to SA.MA, asking them to review their assessment practices and manual to determine if there is a better approach to assessment of land underwater long-term, rather than being assessed and taxed as waste land.

Municipality

• The RM has a further role to play in terms of its ability to provide tax relief for these unforeseen circumstances. For instance, the RM could abate the taxes until such time that SAMA can revisit the property and determine the new property assessed value. Section 274 of The Municipalities Act sets out several situations in which property taxes may be cancelled or refunded.