Sama Assessment

What is assessment?

SAMA’s role in determining assessed value for properties is just the first part of a process established by provincial legislation. 

The second part is the application of provincial government established tax policy, such as property classes, percentage of value, and statutory exemptions. 

The third and final part of the process involves a provincial education mill rate factor, and the local mill rate factor which is determined annually by the local municipalities based on local budget needs. 

They then multiply the taxable assessment by these mill rates to determine your property tax bill.

What property is assessable?

All land and improvements (buildings) are assessable. 

· The term "land" refers to the parcel of land that is the legally surveyed parcel of ground to which an owner has title or a lessee has access. 

· "Improvements" are buildings or structures on the land, including machinery or equipment that is used to service the building. 

· "Property" means land or improvements or both.

Who can I contact to explain my assessment?

If you have specific questions regarding why your property has been assessed a certain way, or what the things on your assessment mean, you may contact SAMA directly at 1.800.667.7262 or info.request@sama.sk.ca

You may also contact the Village Office at 306.862.2895 regarding the assessment, and the appeals process, or with questions on how your assessment might affect your taxes.

What if I feel my assessment is incorrect?

If you feel your assessment is in error you can appeal it if you have sufficient grounds for the appeal. For example perhaps SAMA has rated the condition of your property ‘average’, but you feel it is in ‘poor’ condition, or they have assessed a deck on your property in 2002 and the deck has since been removed. The more information you can provide to back up your grounds for appeal the better. 

Can I appeal my assessment even if I wasn’t reassessed this year?

Yes. Anyone can appeal their assessment in any year while the assessment roll is open. In a regular year the roll is open for 30 days, in a province-wide revaluation year (every four years, the last one was in 2021) it is open for 60 days.  Simply submit the associated appeal fee with the applicable appeal form which is available online or from the Village Office while the roll is open and your appeal will be processed.

How do appeals work?

When you submit your appeal form with your appeal fee, the appeal information is sent to SAMA and to the Board of Revision. SAMA will review your appeal to see if there has in fact been an error on their end that they can make an agreement to correct. If you agree to their correction, you sign the agreement to adjust, withdraw your appeal and receive a refund of your appeal fee. If there is no agreement to adjust through SAMA, your appeal will be reviewed and heard by the board. If you win your appeal you will receive a refund of your appeal fee.

2025 Appeal Fee $200.00 Made payable to the Resort Village of Tobin Lake.