Assessment

Main content of the website

  1. Home
  2. Resident Services
  3. Property Tax & Assessment
  4. Assessment
  • A
  • A
  • A
  • |

2025 Property Assessment & Revaluation

What is Revaluation?

In Saskatchewan, all property values are updated every four years through a process called revaluation, overseen by the Saskatchewan Assessment Management Agency (SAMA). The upcoming revaluation year is 2025, meaning all properties will be reassessed to reflect market values as of January 1, 2023. Any market changes after that date won’t affect assessments until the next revaluation in 2029.

What Does This Mean for You?

Property owners in White City will receive an Assessment Notice in April 2025. This notice reflects your property’s assessed value based on the 2023 base date and will be used to calculate your 2025 property taxes.

📈 White City’s overall taxable assessment is projected to increase from $580 million in 2024 to $650 million in 2025, a 12.06% increase due to updated market values.

Key Dates and Information

  • Assessment Roll Opening Date: To be announced.
    Once available, a link to the PDF of the 2025 Assessment Roll will be posted here.

  • Appeal Period:
    In a revaluation year, property owners have 60 days from the date the assessment roll opens to appeal their assessment.

Appealing Your Assessment

You may file an appeal if you believe there’s been an error in:

  1. The assessed value

  2. The classification of your property

  3. The contents of the assessment roll

  4. The information on your assessment notice

Steps to Appeal:

  1. Review Your Assessment Notice: Verify the details carefully.

  2. Compare with Similar Properties: Check for consistency in your neighbourhood.

  3. Contact SAMA First: Discuss any concerns. They may correct errors directly.

  4. Submit a Formal Appeal: File a written appeal to the Board of Revision with:

    • Your assessment details

    • Reason(s) for appeal

    • Supporting evidence (e.g., comparable sales)

  5. Appeal Fee: A $50 fee is required to file an appeal.
    This fee will be refunded if:

    • An Agreement to Adjust is reached with SAMA, or

    • The Board of Revision rules in your favour at the hearing.

  6. Agreement to Adjust: In some cases, SAMA may resolve the issue before a hearing.

  7. Attend the Hearing (if needed): Present your case to the Board of Revision.

⚠️ Important: You cannot appeal your taxes—only your property’s assessed value.

What’s Behind Your Assessment?

SAMA uses a Market Valuation Standard and three recognized appraisal approaches:

  1. Cost Approach – Value based on land and construction cost.

  2. Sales Comparison – Based on sales of similar properties.

  3. Property Income – For income-producing properties.

To ensure fairness, all properties are assessed using the same base date—January 1, 2023—for the 2025 revaluation.

Why didn't i get an assessment notice last year?

Per Section 214 of The Municipalities Act Town of White City Bylaw No. 464-06 indicates assessment notices produced in a non-revaluation year shall only be sent if the assessed value increased or decreased from the previous year: by $1,000 or by more than 1% of the total assessed value. If you did not receive an assessment notice there are likely no changes to the assessed value of your property. When the assessment roll is opened any resident may request an assessment notice for their property and appeal their property assessment.

Questions?

We’re here to help! If you have questions about your property assessment or need assistance with the appeal process, please contact us:

📞 306-781-2355
📧 townoffice@whitecity.ca

More information ↓



As stated in The Municipalities Act, you have 30 days, or 60 days in a revaluation year, to appeal the assessment from when the assessment roll is opened.

Any person with an interest in the assessed value or classification of a property can appeal the property assessment.

You can appeal if you believe there has been an error in:

· the assessed value;

· the classification;

· the contents of the assessment roll; and

· the assessment notice.

You may wish to meet with the assessment appraiser to discuss the appeal prior to completing the notice of appeal form. The meeting may create understanding between the parties on facts or issues surrounding your appeal.

It is your responsibility to make a case to the board of revision when you prepare a notice of appeal form. It may be as simple as proving that dimensions in the current assessment are wrong or that a property classification is not correct. The case may be as complex as proving that the value of a property is not fairly assessed compared to another property that is similar. SAMA will also attend the hearing to provide information on the assessment.

Board of Revision fee: $50.00

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 application of provincial government established tax policy, such as property classes and percentage of value, and statutory exemptions. The third and final part of the process involves municipalities annually determining the local mill rate and base tax based on local budget needs. The province sets the mill rate for the education sector. Municipalities then multiply the taxable assessment by the local mill rate and add the base tax to produce property tax levies, also known as your property tax bill.

How Municipal Property Taxes are Determined:

Property Assessment is an estimate of the typical market value of your property developed for the purposes of determining your portion of the municipality's property tax. The values for those parcels deemed taxable generate property taxes. Further information may be obtained from:

SAMA - Saskatchewan Assessment Management Association

The assessed value reflects the value of your property as of January 1, 2023, to ensure assessed values are as accurate as possible. By sending property assessment notices in advance of the property tax notices, owners have the opportunity to review their assessments and raise any concerns they may have about their assessed value before taxes are calculated.

Saskatchewan uses three generally accepted appraisal techniques to value property in a Market Valuation Assessment (MVA) system: the cost approach, the sales comparison approach and the property income (rental) approach.

The cost approach estimates the replacement cost of a building, less depreciation, adding land values primarily based on sales. The approach is most useful when there are few comparable sales, or a lack of rental and expense information needed to administer the sales comparison or property income (rental) approach.

The sales comparison approach is appropriate for determining property assessments for areas and property types with active sales markets, such as residential property in medium to large cities.

The property income (rental) approach is based on the premise that the value of a property is directly related to the rental income it will generate. The appraiser analyses both the property’s expenses and ability to produce future income, and then estimates the property’s value.

SAMA - How Property Assessment Works in Saskatchewan - 2025 Edition

After receiving an Assessment Notice, a property owner may discuss and review their property assessment with a SAMA Assessor or with The Town of White City. Assessors are available by phone 306-924-8000.

The Assessment roll is available to view online. In addition, individual assessments can be viewed by using the SAMA View Assessment website.

SAMA View

Your property characteristics are measured against other properties that have sold, cost to build, and any property income generated in order to calculate a valuation value. Characteristics such as location, age, size, and others are all considered. If, after having read your assessment notice carefully, and having compared your new assessment to its previous years' market value and to assessments of similar neighboring properties, you have questions or concerns about the information on your notice call 306-781-2355.

There is a 30-day period, or 60-day period during revaluation years, to allow property owners a chance to review any property characteristics or concerns. The assessment roll is available for review online.