Saskatchewan Assessment Management Agency review

October 26, 2026

Media Release, Government Relations, Gov't SK

Key points from this story:

• SAMA maintains Saskatchewan property assessment system
• Assessment base valued over $278 billion
• Supports distribution of $2.63 billion annually
• Upfront Consulting conducted independent review
• Review found SAMA operating effectively
• Four areas for improvement identified

To support the government's responsibilities, the Ministry of Government Relations engaged Upfront Consulting to conduct an independent review of the Saskatchewan Assessment Management Agency (SAMA) governance structure and ratepayer representation, with a focus on transparency and consultation.

SAMA is an independent agency responsible for maintaining a stable, current and reliable property assessment system for Saskatchewan. Its responsibilities include developing assessment policies and standards, providing property valuation services, auditing assessments and confirming municipal assessment rolls. The agency is responsible for a property assessment base valued at more than $278 billion, supporting the fair distribution of approximately $2.63 billion in annual municipal and education property taxes.

The review found that SAMA is operating effectively and has the professional competence and management capacity to carry out its mandate. It also identified several opportunities to strengthen governance and stakeholder participation. The review results are being released publicly on Saskatchewan.ca.

"Fair and transparent property assessments are the foundation of Saskatchewan's property tax system, and SAMA plays a key role in upholding these principles," Government Relations Minister Eric Schmalz said. "This review provides practical recommendations to support stakeholder participation and build on SAMA's strengths."

"SAMA is an organization that strives to be transparent and open to feedback," SAMA CEO Shaun Cooney said. "Having Upfront Consulting review our governance structure was a welcome opportunity to confirm that the agency is operating at a high level for our clients and stakeholders."

The review identified four areas for improvement: board member appointments, advisory committees, stakeholder engagement and conflict of interest guidelines.

The Government of Saskatchewan provides legislative and policy oversight of the province's property assessment system while respecting SAMA's independent governance and operational responsibilities.

A summary of the final report is available at Saskatchewan.ca.