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Manuals, Handbooks & Guides

SAMA conducts a revaluation of all properties in the province every four years. With each revaluation, a new set of rates and standards are published in a set of Manuals, Handbooks and Guides. These are the working documents that SAMA’s appraisers use when conducting assessments.

Manuals, Handbooks and Guides

 

2025-28 Revaluation Publications

Hard copies of the 2025-28 Revaluation Publications are available to purchase at the following costs:

Saskatchewan Assessment Manual 2023 Base Year - $175.00
Market Value Assessment in Saskatchewan Handbook - $200.00
SAMA's 2023 Cost Guide - $235.00
2023 Base Date Marshall Valuation Service - $1,050.00
2023 Base Date Marshall Residential Cost Handbook - $600.00

To order, please submit a completed order form along with payment to SAMA Central Office.
Order hard copy

2025-2028 Revaluation Publications - View Online

The following documents are unofficial versions of the 2025-28 Revaluation Publications and are free to view online. These publications are amended from time to time and the version shown may not be up to date. Contact SAMA (Technical Standards & Policy Division) for the most current version of this Manual, which should be consulted for all purposes of application.

View Saskatchewan Assessment Manual (2023 Base Year)

The Saskatchewan Assessment Manual (2023 Base Year) was approved by the Minister of Government Relations (pursuant to Section 12.1 of The Assessment Management Agency Act) on April 24, 2023 and has the force of law.

View the Saskatchewan Assessment Manual (2023 Base Year) Orders.

 

Part I: Median Assessed Value to Sale Price Ratio:

Part II: Regulated Property:

NOTE: Portions of the Manual are not available for viewing due to licensing with Marshall and Swift. Therefore, some factors, etc. have been intentionally left blank.

Disclaimer
This Manual will be used to determine:

  1. the median assessed value to sale price ratio; and
  2. regulated property assessments in Saskatchewan for the years 2025 to 2029.

In this Manual, properties subject to a regulated property assessment are referred to as regulated property. This Manual is not meant to be used for purposes other than the above.

Copyright
Copyright 2023, Saskatchewan Assessment Management Agency. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means (photocopying, electronic, mechanical, recording, or otherwise) without the prior written permission of the Saskatchewan Assessment Management Agency.

View SAMA's 2023 Cost Guide

NOTE: Portions of the Guide are not available for viewing due to licensing with Marshall and Swift. Therefore, some classification guides, rates and factors, etc. have been intentionally left blank.

Copyright
Copyright 2023, Saskatchewan Assessment Management Agency. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means (photocopying, electronic, mechanical, recording, or otherwise) without the prior written permission of the Saskatchewan Assessment Management Agency.

2021-24 Revaluation Publications

Hard copies of the 2021-24 Revaluation Publications are available to purchase at the following costs:

Saskatchewan Assessment Manual 2019 Base Year - $150.00
Market Value Assessment in Saskatchewan Handbook - $175.00
SAMA's 2019 Cost Guide - $200.00
2019 Base Date Marshall Valuation Service - $1,025.00
2019 Base Date Marshall Residential Cost Handbook - $550.00

To order, please submit a completed order form along with payment to SAMA Central Office.
Order hard copy

View Online

The following documents are unofficial versions of the 2021-24 Revaluation Publications and are free to view online. These publications are amended from time to time and the version shown may not be up to date. Contact SAMA (Technical Standards & Policy Division) for the most current version of this Manual, which should be consulted for all purposes of application.

View Saskatchewan Assessment Manual (2019 Base Year)

The Saskatchewan Assessment Manual (2019 Base Year) was approved by the Minister of Government Relations (pursuant to Section 12.1 of The Assessment Management Agency Act) on February 27, 2019 and has the force of law.

View the Saskatchewan Assessment Manual (2019 Base Year) Orders.

 

Part I: Median Assessed Value to Sale Price Ratio:

Part II: Regulated Property:

Amendments and Filing Instructions:
Amendment #1 - October 22, 2020
Amendment #2 - September 23, 2021

NOTE: Portions of the Manual are not available for viewing due to licensing with Marshall and Swift. Therefore, some factors, etc. have been intentionally left blank.

Disclaimer
This Manual will be used to determine:

  1. the median assessed value to sale price ratio; and

     

  2. regulated property assessments in Saskatchewan for the years 2021 to 2024.

     

In this Manual, properties subject to a regulated property assessment are referred to as regulated property. This Manual is not meant to be used for purposes other than the above.

Copyright
Copyright 2019, Saskatchewan Assessment Management Agency. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means (photocopying, electronic, mechanical, recording, or otherwise) without the prior written permission of the Saskatchewan Assessment Management Agency.

View SAMA's 2019 Cost Guide

Amendments and Filing Instructions:
Amendment #1 - effective January 1, 2020

NOTE: Portions of the Guide are not available for viewing due to licensing with Marshall and Swift. Therefore, some classification guides, rates and factors, etc. have been intentionally left blank.

Copyright
Copyright 2019, Saskatchewan Assessment Management Agency. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means (photocopying, electronic, mechanical, recording, or otherwise) without the prior written permission of the Saskatchewan Assessment Management Agency.

View Market Value Assessment in Saskatchewan Handbook ver. 4.1 - September 23, 2021

This document is a derivative work based upon a handbook entitled the "Market Value and Mass Appraisal for Property Assessment in Alberta" ("Alberta Handbook"), which has been adapted for use by the Saskatchewan Assessment Management Agency under license granted by the co-owners of the Alberta Handbook, the Alberta Assessors' Association and Alberta Municipal Affairs, Assessment Services Branch.

A. Overview

B. Valuation Guides: Residential

C. Valuation Guides: Commercial

D. Valuation Guides: Special Purpose

E. Appendices

F. Glossary

Amendments and Filing Instructions:
View Amendment - December 15, 2017 
View Amendment - May 21, 2020
View Filing Instructions - May 21, 2020
View Amendment and Filing Instructions - September 23, 2021

Disclaimer
The Market Value Assessment in Saskatchewan Handbook is produced for the purpose of determining the assessed value of land and improvements for non-regulated property assessments in compliance with the assessment provisions of the municipal Acts. This handbook should not be used for any other purpose.

Copyright
Copyright 2020, Saskatchewan Assessment Management Agency. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means (photocopying, electronic, mechanical, recording, or otherwise) without the prior written permission of the Saskatchewan Assessment Management Agency.