Supplementary Assessments

Year: 2021


Whereas Section 219, subsection (1) of the Municipalities Act and Section 240, subsection (1) of the Northern Municipalities Act states “that the assessor shall make any supplementary assessment that may be necessary to reflect a change, if after assessment notices are sent but on or before December 1 of the taxation year for which taxes are levied on the assessment mentioned in the notices, it is discovered that the assessed value of any property is not the same as the value entered on the assessment roll by reason of:

(a) Destruction of or damage to the property;

(b) Demolition, alteration or removal of an improvement;

(c) Construction of an improvement;

(d) Change in the use of the property;

(e) Subdivision of property; or

(f) Issuance of titles pursuant to a condominium plan that is approve by the Controller of

Surveys”; and


Whereas, many smaller communities that are subject to this legislation do not have the in-house

resources to do supplementary assessments; and


Whereas, the Saskatchewan Assessment Management Agency, which provides the property valuation services for the majority of Saskatchewan municipalities, has not had the resources and/or availability to do supplementary assessments for many smaller communities; and


Whereas many municipalities may be non-compliant with the legislation, with no resources to repair the situations;


Therefore be it resolved that SUMA advocate the Ministry of

Government Relations to amend the Municipalities Act Section 219, subsection (1) and the Northern Municipalities Act Section 240, subsection (1) by changing the word “shall” to “may.”


ACTS AFFECTED: The Municipalities Act; The Northern Municipalities Act

REGION/SECTOR AFFECTED: Towns, Villages, Resort Villages, Northern Municipalities

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