Moose Jaw’s board of revision received 154 appeals from property owners last year because of re-valuations in the 2021 tax assessment roll, with 15 appeals eventually allowed because of confirmed errors.
Moose Jaw’s 2021 assessment roll was completed and opened for inspection on May 19, 2021, giving property owners until July 19, 2021 to file appeals. Meanwhile, the 2021 supplementary assessment notices were mailed to affected property owners on Nov. 29, 2021, giving them until Dec. 29, 2021 to appeal.
The board heard the 2021 regular roll appeals between Sept. 22 and Dec. 16, 2021.
The board of revision (BOR) provided a report to the March 28 regular city council meeting about its hearings and other adjustments involving last year’s assessment roll. Council then voted unanimously to receive and file the report.
The board of revision (BOR) is an independent, quasi-judicial tribunal whose function is to hear assessment appeals and determine if an error has been made in property valuation for assessment purposes, a council report explained. The BOR is the first step in the appeal process, while the Saskatchewan Municipal Board is the next step if either the municipality or property owner disagrees with the initial decision.
The Saskatchewan Court of Appeal would be the final level of appeal.
The Saskatchewan Assessment Management Agency (SAMA) reassesses Saskatchewan properties via a re-valuation every four years, resulting in an influx of appeals at the start of the re-valuation period, the council report continued.
The BOR received 154 regular appeals because of the re-valuation, with 19 appeals withdrawn before the hearing stage and six dismissed for lack of grounds.
Of the remaining 129 appeals, 39 were resolved amicably between properties owners and city or SAMA. Of the outstanding 90 appeals, 69 were allowed because an error was found, and 21 were dismissed since no error was found, the report said.
Of the 69 appeals allowed, 15 were allowed based on SAMA recommendations, which admitted to assessment errors at the hearings.
As of March 11, four commercial decisions have been sent to the Saskatchewan Municipal Board for further appeal.
The total change to the roll from regular appeals resulted in a decrease in property assessments of $30,841,710 compared to more than $40 million in 2017, the last re-valuation year, the council report said.
Meanwhile, the BOR did not receive any appeals for the 2021 supplemental roll.
Coun. Heather Eby was concerned about the decrease in assessment values of some properties, pointing out one decreased from $10 million to $6 million and another declined from $275,000 to $75,000.
“I started circling (them all) and then quit because it was ridiculous,” she said.
“I certainly do not claim to understand the process, but $10 million to $6 million … ? (There’s) got to be a better way,” Eby added. “We’ve had the info and presentation from SAMA and it made sense when they were talking about it. And I see these and think, I don’t know.”
The next regular council meeting is Monday, April 11.
