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Market Valuation Standard Requirements

Provincial legislation requires that all properties in the province meet Market Valuation Standards. SAMA ensures compliance with this legislation and posts Quality Assurance Standards Reports online.

Market Valuation Standard Requirements

The municipal Acts state that the “Market Valuation Standard” is achieved when the assessed value of property:

  1. is prepared using mass appraisal;
  2. is an estimate of the market value of the estate in fee simple in the property;
  3. reflects typical market conditions for similar properties; and
  4. meets quality assurance standards established by Order of the Agency.

Quality assurance standards have been established by Orders of the Agency. The Orders determine the standards, the property groups, and the calculation procedure to be used to test for each standard:

Quality Assurance Standards Reports

On behalf of the municipal assessor, assessment service providers are to provide SAMA with information necessary for the purposes of reviewing the municipality’s compliance with the quality assurance standards established by the Order. This requirement is established in section 163.1 of The Cities Act, section 193.1 of The Municipalities Act, and section 215.1 of The Northern Municipalities Act.

The following Quality Assurance Standards Reports list municipalities that are in compliance with the quality assurance standards:

Detailed Ratio Files

Detailed ratio files used to establish Quality Assurance Standards Reports are generated annually. Files are available to view for the following

2024 Assessment Year
2023 Assessment Year
2022 Assessment Year
2021 Revaluation

NOTICE: The quality assurance standards have been established in fulfillment of the statutory requirements under section 12(1)(d) of The Assessment Management Agency Act, section 163(f.1)(iv) of The Cities Act, section 193(e.1)(iv) of The Municipalities Act, and section 215(f)(iv) of The Northern Municipalities Act.

The SAMA Board Order establishing the quality assurance standards for the 2025 Revaluation was approved by Minister's Order Gazetted Feb. 11, 2022.

The SAMA Board Order establishing the quality assurance standards for the 2021 Revaluation was approved by Minister's Order Gazetted Mar. 23, 2018.

The SAMA Board Order establishing the quality assurance standards for the 2017 Revaluation was approved by Minister's Order Gazetted Feb. 14, 2014.