SASKATCHEWAN URGENT NEWS BLAST – UPCOMING UNFAVOURABLE LEGISLATIVE AMENDMENTS
Submitted by: Norman Magnin, Ryan, Regina, SK
In the Sept/Oct 2022 Communication Update I submitted an article concerning a report that the International Property Tax Institute (IPTI) wrote in April 2022, reviewing the property tax system in Saskatchewan. Although IPTI’s report is well written, little progress has been made to date on any of the proposed options.
The IPTI report summed up the issues in Saskatchewan’s assessment system:
Another issue that may need to be reconsidered is the onus of proof in connection with assessment appeals. At present, the appellant (normally the taxpayer) is required to demonstrate that the assessed value of the property being appealed is incorrect.
It is arguably unfair to expect a taxpayer, particularly one that may be unrepresented, to be able to prepare a case to show that the assessed value being appealed is incorrect in the absence of a full explanation being provided by the assessor.
The overall impression given to many commentators is that the present appeals system in Saskatchewan is heavily “stacked” against the taxpayer which is not only unfair, but may also explain why there are so few appeals and, in particular, so few successful appeals.
As the representative of the CPTA on the Assessment Appeals System Advisory Committee I was informed that the Ministry of Government Relations is opening the municipal Acts for amendment with the 2025-26 legislative session December 24th, 2024 (what a great Christmas present) and they requested our feedback by January 20, 2025. The information was provided at a high-level summary basis and there was no indication that anyone other than the CPTA was a part of this consultation effort in terms of the business industry. The primary focus of the proposals was on the relationship between the assessor and tax agents.
A part of the reply: The CPTA has also added a request at the end of the list for proper disclosure of information when the assessment roll is open. This is done in consideration with the onus of the appeal being on the appellant to demonstrate the assessed value is incorrect in Saskatchewan compared to other jurisdictions. This is unfair without proper and full disclosure from the assessor as to how the assessed value was determined which has been commented upon by the Court of Appeal and in terms of the natural rules of justice. Alternatively, the onus/burden of proof could be changed to having the assessor demonstrate the assessed value is correct.
No formal reply was provided by the Ministry from the feedback it received from committee members other than to confirm reception. On April 24, 2025, a set of drafting instructions (side-by-sides) was provided to the committee for review with a feedback deadline of May 28, 2025. The Ministry informed us that a 44-page amendment package has been prepared and that 9 of the pages were being shared as they pertained to the assessment appeal system.
This is a far more detailed document which kept some of the same spirit of the original summary but had more amendments than had been previously presented. The Ministry offered us the opportunity to meet and further discuss the package. Over two meetings (May 12, 2025, and June 2, 2025) CPTA members, including myself, reviewed outstanding concerns with ministry officials.
The most concerning amendment is the removal of an appellant’s right to amend the grounds of appeal. Under current rules, assessors are only required to provide an fulsome explanation of the assessed value 10 days prior to a hearing, and this information remains at the assessor’s discretion.
A part of the reply: As discussed on May 12, 2025, we are seeking that the proposed amendments included a provision addressing the lack of disclosure of information occurring in the province by amending the assessment roll section in the municipal Acts as is presented in the attachment for Section 213 of The Municipalities Act. As discussed, there needs to be a balance in terms of having meaningful discussions with the assessor, seeking agreements to adjust rather than appealing, and the ability to amend grounds of appeal in contrast to the lack of information currently being provided by the assessor. Until such time as we see this balance in the package that is being prepared, we cannot provide you a letter of support for what has been presented to date.
None of the feedback we provided on January 20th was reflected in the new package. As presented, the amendments do not guarantee access to full valuation information. Taxpayers will be effectively forced to speculate in their appeals, filing all-inclusive grounds cover that cover any new evidence or explanations put forth by the assessor. This will in effect burden the assessment system further, rather than addressing the core issue of disclosure.
The Ministry confirmed that the CPTA is the primary representative of business interests in this consultation process. However, it also noted that its weighting of CPTA feedback is equal to that of coordinated feedback from multiple municipal entities. This raises further concerns about the relative influence of business voices in the legislative process.
With the legislative package moving toward introduction in the fall session, time is of the essence. The CPTA encourages members and stakeholders across the business community to engage with provincial decision-makers—particularly the Premier of Saskatchewan—over the summer. Achieving meaningful reform in the assessment system will require coordinated advocacy to ensure that taxpayer rights are upheld and procedural fairness is embedded in law.