Appeals

If you have questions about the information contained in your assessment or feel your assessment has been incorrectly calculated, please contact the City of Swift Current Assessment office at 306-778-2743. We would be pleased to explain your assessment to you and describe how we arrived at the assessment amount. 

If, after contacting the City, you still feel your assessment is in error, you can submit an Appeal to the Board of Revision. You can only appeal to the Board if there is an error involving:

• the land valuation or classification
• building (improvement) valuation or classification
• preparation or content of the Assessment Roll
• notice of assessment (errors or omissions)

You cannot appeal your tax rate. 

The Board must receive your appeal while the Assessment roll is open, which is normally 30 days long. The City is required to advertise the dates that the roll is open in the local newspaper. The media release dates can vary. Please see the section of the City Bylaws below:

174(2) The assessment roll must be prepared not later than April 1, but may be prepared on or after September 1 in the year before the year to which the assessment roll relates.

Currently, assessment notices are sent out to property owners. In a reassessment year this is extended to 60 days after the assessment roll is opened.

If you choose to Appeal, you must still pay your taxes by June 30th or incur penalties. 

How to file an Appeal

1. Complete the Appeal Form C. You may also find the document here: SK Gov Publications Form C

This form is from The Cities Regulations, and is designated as the prescribed form for assessment appeals in Saskatchewan. The Cities Act specifically states that this form must be used for appeals.

“(6) A notice of appeal must be in writing in the form prescribed in regulations made by the minister and must:

(a) set out the specific grounds on which it is alleged that an error exists;
(b) set out in summary form the particular facts supporting each ground of appeal;
(c) if known, set out the change to the assessment roll that is requested by the appellant;
(d) include a statement that:

(i) the appellant and the respondent have discussed the appeal, specifying the date and outcome of that discussion, including the details of any facts or issues agreed to by the parties; or
(ii) if the appellant and the respondent have not discussed the appeal, a statement to that effect specifying why no discussion was held; and 

(e) include the mailing address of the appellant.”

2. Sign and date your completed Notice of Appeal.  

Check to make sure it also contains the following information:  

• The property under appeal (roll number also called the alternate number, and property address). 
• A description of what you are appealing (i.e. land valuation and classification, building valuation and classification, errors in the content or preparation of the Assessment Roll, or Notice of Assessment). 
•  The address where you want your appeal documents delivered to. 
• Your day and evening telephone numbers. 

3. Appeal Filing Fee

• $25 for residential property (single family dwelling/mobile home). 
• $25 per condominium unit (Condominium assessment appeal must be filed by the Condominium Association).  
• $25 for each commercial property, agricultural property, railway, pipeline, or multi-family property.

4. Deadline for Appeals
Appeals must be filed while the assessment roll is open. The City advertises in the local newspaper the dates that the Assessment Roll is open, usually 30 days long. To see the the Assessment Roll while it is open,  please come to the Customer Service Center at City Hall during office hours (7:45 AM - 4:30 PM) weekdays.

5. Mail or Deliver the completed Appeal Form C, and your Appeal Fee, before the deadline to:

Mail to:
The Secretary of the Board of Revision 
Administration Dept.
P.O. Box 340 
Swift Current, SK. S9H 3W1

Deliver to: 
City Hall - 177 1st Avenue NE, Swift Current

Don’t forget to include your appeal fee with your application. 

Withdrawing an Appeal
If you decide to withdraw your appeal, please notify before your hearing date, in writing only by mail or fax to:    

The Secretary of the Board of Revision Administration Dept. 
P.O. Box 340, Swift Current, SK, S9H 3W1 
Fax 778-2194.

If you withdraw 10 days or more prior to your hearing, your appeal fee will be refunded.

Appeal Hearing
You will receive a notice by registered mail listing when and where your appeal hearing will take place. It will be mailed at least 30 days before your hearing date.

The Board of Revision will hear appeals in the order they appear on the agenda. You must address your comments to the Board through the Chairperson when presenting your appeal. 

You can have witnesses appear on your behalf. After your presentation, an Assessor may ask you questions and present information to support the property's assessment. At this time, you will also have the opportunity to ask the Assessor questions. When all evidence has been presented, both you and the Assessor may present final arguments to the Board. 

NOTE: If you intend to use written materials or photographs during your appeal hearing, you must send copies of these documents to the Secretary, Board of Revision at least 20 days prior to the hearing. 

If you appeal, you must still pay your taxes by June 30th or incur penalties.

Appeal Decision
After the hearing, the Board will finalize their decision at a later date, and will send you notification of their decision by registered mail.

If you wish, you can appeal the Board's decision to the Saskatchewan Municipal Board Assessment Appeals Committee. SMBAAC appeals must be filed within 30 days of receiving written notice of the Board's decision. 

For more information about SMBAAC appeals, call (306) 787-2658.

NOTE: If you did not attend your Board of Revision hearing, you relinquish your right to appeal to the SMBAAC.