Assessment

NEW! REQUEST FOR INFORMATION TO VIEW THE ASSESSMENT ROLL:  HERE

Assessment - Definition

All Saskatchewan properties are assessed at mass market value as defined in The Cities Act, not individual property sales price value. The calculations used to determine mass market value are based on the formulas, rules, and regulations set out by Provincial legislation and in the Saskatchewan Assessment Manual and best practices.  Market value assessments are determined by reconciling all three approaches to value: Cost, Direct Comparison, and Income Approach (where applicable), to determine an aggregate value to all property. Assessors evaluate properties based on several variables to determine the value assessment. These variables include, but are not limited to:

• lot size
• building size
• construction quality
• location
• age of the building

The assessed value of your property is the relative to the market value as of the base date and is based upon the characteristics and condition of the property as of January 1 of the current year.

The current assessment base date is January 1, 2023. This base date excludes any consideration of market impact beyond December 31, 2022.

Revaluation occurs every four years, with the next scheduled in 2029, considering a base date of January 1, 2027.

For more information, please go to the SAMA website.

How Your Taxable Assessment is Calculated

A provincial percentage is applied to your property's value assessment to arrive at your taxable assessment.  Your taxable assessment is the value used to calculate your property taxes. An example of a residential assessment is below:

1. Non arable land and improvements - 45%
Non-Arable Assessed Value      X     Provincial Percentage of Value    =    Taxable Value
      350,000                                                      45%                                         157,500 

 
The complete list of percentage of values for all property types can be found in The Cities Regulations PDF See Part III Section 13 Page 12.

C-11.1 REG 1                                                    CITIES

Percentage of value

13           In accordance with clause 166(1)(b) of the Act, the following percentages of value are applicable to the classes of property established pursuant to section 12:

                (a)           Non-arable (Range) Land and Improvements – 45%;

                (b)           Other Agricultural Land and Improvements – 55%;

                (c)           Residential – 80%;

                (d)           Multi-unit Residential – 80%;

                (e)           Seasonal residential – 80%;

                (f)            Commercial and Industrial – 85%;

                (g)           Elevators – 85%;

                (h)           Railway Rights of Way and Pipeline – 85%

Assessment Roll/Notice 

Each year, as required by legislation, the roll is open for 30 days in a non-revaluation year and 60 days in a revaluation year. The mailing date of the Property Assessment Notice is the date the roll opens. The roll closes at 4:30pm on the 30th or 60th day of the open roll window. 

Contents of assessment roll
175    The assessment roll is required to show, for each assessed property, the following:

(a) a description sufficient to identify the location of the property;

(b) the contact information of the assessed person or, if that information is not known and cannot be ascertained after reasonable inquiry, a note stating that the contact information is not known;

(c) whether the property is a parcel of land, an improvement or a parcel and the improvements to it;

(d) Repealed. 2003, c18, s31.

(e) Repealed. 2003, c18, s31.

(f) the assessment class or classes;

(g) the assessed value of property;

(h) the assessed value of the property after applying the applicable percentage of value set by regulation made pursuant to subsection 166(1);

(i) in the case of a city in which a separate school division is or may be established, whether the property is assessable for public school purposes or separate school purposes;

(j) if the property is exempt from taxation, a notation of the fact; and

(k) any other information considered appropriate by the city.

The closing roll date/time is also the deadline to appeal. See Appeals | Swift Current

Reminder: Request For Information from 2025 Assessment Roll HERE

Assessment Notice

This is a notice sent by the City of Swift Current to the property owner stating the assessed value, school support allocation, tax class and provincial percentage of value of assessment on a property.  Contents of assessment notice 185     An assessment notice or an amended assessment notice must contain all of the following: (a) the same information that is required to be shown on the assessment roll;

(b) the date the assessment notice or amended assessment notice is sent to the assessed person; (c) the date by which an appeal is required to be made, which date is not less than 30 days after the following is sent to the assed person:

(i) an assessment notice or amended assessment notice; and
(ii) a written or printed notice of appeal in the form prescribed in regulations made by the minister;

(c.1) the contact information of the city to enable an assessed person to discuss the notice of assessment or potential appeal in accordance with clause 197(6)(d);

(d) the contact information for the secretary of the board of revision and any other designated officer with whom an appeal is required to be filed;

(d.1) any appeal fees set by a city pursuant to section 196;

(e) any other information considered appropriate by the city. 

Questions About Your Assessment

Please contact the City of Swift Current Assessment Department if you have questions or concerns about the following:

• Physical Property - vacant (land only) Vs improved (land and building(s))
• Property Type – mixed use, residential, multi-residential, urban reserve, commercial, industrial, transportation, recreational, institutional, undeveloped, excess
• Tax Status – taxable Vs exempt
• Contact Information – correct mailing address, all titled owners listed, spelling, etc.
• School Support Declaration – public school and/or separate school support
• Assessed Value –assessed value listed on your assessment
• Assessment Process – how and why your property is assessed
• Roll # - unique property identification number
• Civic Address – the identifier of the property that has been assessed

If, after speaking to the Assessment Department, you still feel your assessment is in error, you can submit and appeal to the Board of Revision during the period that the roll is open. Please visit the Appeals page for more information. See Appeals | Swift Current

Property Inspections by Assessors

The assessment staff conducts property inspections to update the City's records relating to the property's physical characteristics. An Assessor may visit and assess a property when:

• a building permit has been issued for the property
• a property owner requests that an Assessor inspects their property
• the assessor finds a noticeable change in the property that can affect the property's value
• a property's assessment is being appealed.
• as part of a regular maintenance program

During the inspection, assessors may investigate both the interior and exterior of a property.

Contact Us

City of Swift Current Assessment Department
assessment@swiftcurrent.ca
306.778.2743