The Board of Revision (BoR) and Development Appeals Board (DAB) are quasi-judicial boards appointed by Council. Their jobs are to hear appeals relating to certain decisions made by the RM. The BoR and DAB are independent of Council and the RM.
Board of Revision (BoR)
The BoR is responsible for hearing appeals concerning property tax assessments. In general, applicants who believe their property has been assessed too highly by the Saskatchewan Assessment Management Agency (SAMA) can appeal their property assessment valuation to the BoR.
The BoR is made up of residents of the RM and neighbouring communities with experience in municipal taxation, assessment, or other related skills. For example, current members include a municipal planner, a municipal administrator, a chartered accountant, a surveyor, and a financial advisor.
The BoR is regulated by the Board of Revision Bylaw 2021-68. This bylaw outlines the roles and responsibilities of BoR members and the secretary.
The BoR does not hear appeals regarding property tax amounts or the municipal mill rate, only concerns regarding assessment.
After you have received your property tax assessment (generally during a re-assessment year), you have up to 30 days to appeal your assessed value to the BoR. The last re-assessment year was 2021, and the next is 2025.
Development Appeals Board (DAB)
The DAB is responsible for hearing appeals concerning development and zoning in the municipality. In general, applicants who believe Council or the RM has unjustly issued or refused to issue a development permit, discretionary use application, stop order, or other matter outlined in The Planning and Development Act can appeal Council's decision to the DAB.
Some issues that can be appealed to the DAB include:
- a development permit is wrongfully refused;
- alleged misapplication of the Zoning Bylaw in issuing a development permit or approving a discretionary use;
- discretionary use conditions that are excessive or onerous; and
- issuance of an enforcement order through The Planning and Development Act.
Similarly, some issues cannot be appealed to the DAB, including:
- a development permit is refused because the use is not permitted or is prohibited within the Zoning Bylaw;
- Council refuses a discretionary use application; and
- Council refuses a rezoning application.
The DAB is made up of residents of the RM and neighbouring communities with experience in development, municipal planning, construction, or other related skills. For example, current members include a municipal planner, an architect, a municipal administrator, and a planner with the provincial community planning branch.
The DAB is regulated by the Development Appeals Board Bylaw 2021-69. This bylaw outlines the roles and responsibilities of DAB members and the secretary.
If you would like to appeal a development decision that falls under the DAB (as outlined above), please complete an Application for Appeal to the Development Appeals Board and send it to firstname.lastname@example.org