Making Supplementary Property Assessments Optional

Year: 2008


Therefore be it resolved that SUMA request the Government of Saskatchewan make an amendment to Section 219(1) of the Municipalities Act that would change the wording “the assessor shall make any supplementary assessment” to “the assessor may make any supplementary assessment.”

Provincial Response

Resonse: • Supplementary assessments provide a means to add or subtract assessments from the roll when circumstances change over the course of the year. For example, if a property is destroyed by fire, it would clearly be unfair to the owner to continue to tax the owner as if the building continued to exist. Similarly, if a new building is occupied over the course of the year, it ought to be added to the assessment and tax rolls so the owner pays their share of taxes. • Making supplementary assessments discretionary such that the assessor may make any supplementary assessment introduces inequities into the tax system. In order to maintain confidence in our property assessment and tax system, it is important to treat all ratepayers fairly as individuals even though there may be administrative costs or there are additions to or subtractions from the municipal and school division's revenues. Fair and consistent treatment of all ratepayers is important.