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20Annual 17Report 20 ANNUAL 17 REPORT Y VISION _____________________________________________________________________________________________________ C N SAMA is the recognized leader and authority on property assessment, and Saskatchewan’s service E provider of choice. G A MISSION ___________________________________________________________________________________________________ T SAMA develops, regulates and delivers a stable, cost-effective assessment system that is accurate, up- N to-date, universal, equitable and understandable. E To do this we focus on six key responsibilities: M E Governance G We provide leadership in methods of valuation and rules of assessment. A Assessment Services N We provide property assessment valuation services. A Information M We manage a comprehensive source of property assessment information for local governments, the Province, and other clients. T N Quality E We promote and practice quality control and conduct quality assurance audits. M Communications S We consult with and inform local governments and the public about property assessment. S Innovation E We incorporate best practices and utilize appropriate new technologies. S S SAMA CORE VALUES ________________________________________________________________________________ A N Integrity We practice ethical and high professional standards. We conduct our business with honesty and A respect for others, by honouring our commitments, and being accountable for our actions. W E Professionalism We are experts in our field, and value continuous learning and training to ensure we deliver quality H products and services. C T Dedication A We are committed to improving every aspect of our property assessment system. We see every K challenge as an opportunity to succeed. S Solution-Focused A We work collaboratively with others to understand needs and provide the best possible solutions. S SAMA 2017 annual report LETTER OF TRANSMITTAL FROM THE MINISTER _______________________________________ 2 LETTER OF TRANSMITTAL FROM THE CHAIR ____________________________________________ 3 2017 BOARD REPORT T A SAMA BOARD OF DIRECTORS ________________________________________________________________ 7 B CORPORATE PROFILE ____________________________________________________________________________ 8 L ORGANIZATION 9 E ______________________________________________________________________________________ O BOARD STRUCTURE, MANDATE AND ROLE ____________________________________________ 10 CHAIR REPORT 12 F _____________________________________________________________________________________ ADVISORY COMMITTEES TO THE BOARD OF DIRECTORS 16 C _______________________ O 2017 EXECUTIVE REPORT N T E SAMA EXECUTIVE TEAM 23 N ______________________________________________________________________ CEO REPORT ________________________________________________________________________________________ 24 T ADMINISTRATIVE REPORT ____________________________________________________________________ 27 S 2017 FINANCIAL REPORT SUMMARY OF 2016 FINANCIAL RESULTS _____________________________________________ 39 AUDITOR’S REPORT _____________________________________________________________________________ 40 FINANCIAL STATEMENTS ________________________________________________________________________ 41 2017 QUALITY ASSURANCE REPORT QUALITY ASSURANCE __________________________________________________________________________ 54 2017 CONFIRMED ASSESSMENT TOTALS ______________________________________________ 56 SAMA CONTACT INFORMATION _____________________________________________________________ 57 SAMA 2017 annual report 1 The Honourable Vaughn Solomon Schofield Lieutenant Governor Government House 4607 Dewdney Avenue R Regina, Saskatchewan E S4T 1B7 T S I Your Honour: N I I have the honour to submit the 2017 Annual Report for the Saskatchewan Assessment Management M Agency. E The Saskatchewan Assessment Management Agency operates on the calendar year. This report H documents the period January 1, 2017 to December 31, 2017. T Respectfully submitted, M O R F L A T T I M S N A R T F Warren Kaeding O Minister of Government Relations R E T T E L 2 SAMA 2017 annual report Honourable Warren Kaeding Minister of Government Relations Room 348, Legislative Building Regina SK S4S 0B3 L E T Mr. Ray Orb, President T Saskatchewan Association of Rural Municipalities E 200 - 2221 Cornwall Street R Regina SK S4P 2L1 O F Mr. Gordon Barnhart , President Saskatchewan Urban Municipalities Association T 200, 2222 - 13th Avenue R Regina SK S4P 3M7 A N S Dear Sirs/Madam: M On behalf of the Board of Directors, I respectfully submit the 2017 Annual Report of the I Saskatchewan Assessment Management Agency. The information in this report documents the period T January 1, 2017 to December 31, 2017. T A Yours sincerely, L F R O M T H E C H A I R Myron Knafelc Chair, Board of Directors SAMA 2017 annual report 3 4 SAMA 2017 annual report 20 BOARD 17 REPORT 5 20 BOARD 17 REPORT 6 S A M A B O A R D O F L to R: Al Heron, representing Urban; Jim Angus, representing the Province; Audrey Trombley, D representing the Province; Myron Knafelc, Chair, representing the Province; Dawn Luhning, I R representing Urban; Murray Purcell, representing Rural; John Wagner, representing Rural. E C T O R S SAMA 2017 annual report 7 The Saskatchewan Assessment Management Agency (SAMA) is the recognized leader of property assessment in Saskatchewan. SAMA was formed in 1987 by The Assessment Management Agency Act to develop a fair property assessment system, and to provide municipalities and school divisions with cost-effective assessment services. Responsibility for both the assessment system and assessment services – formerly held by the provincial government – was given to the independent Agency based on the recommendation of the Local Government Finance Commission. The Commission stated that the change would overcome a lack of local government authority in the assessment function, provide needed research and policy development and establish a higher priority for the assessment function. In 2017, SAMA was funded jointly by the Province and municipalities. The Agency received statutory funding from the Province for provincial program services: assessment policy research, a central E database of assessment information, assessment information for provincial programs and quality L I assurance. Since 2010, statutory funding provided by the government also includes funding for the F education sector. The balance of the Agency’s revenue was primarily provided by the municipalities that use the Agency’s assessment services, and was obtained through a municipal requisition. O R SAMA is responsible for assessment governance of the $242 Billion property assessment base, and a $2.0 Billion property tax base. In 2017, the Agency provided assessment valuation services to 760 P urban, northern and rural municipalities. It is directly responsible for the assessed values of E approximately 846,000 properties in the province, including the City of Moose Jaw. T A SAMA’s central office is located in Regina. The Agency provides assessment services to municipalities from seven regional offices – Melfort, North Battleford, Regina, Saskatoon, Swift Current, Weyburn R and Yorkton. In 2006, SAMA began providing assessment services under a fee-for-service contract to O the City of Moose Jaw. The Agency maintains an office in Moose Jaw as part of that contractual agreement. P R O C 8 SAMA 2017 annual report BOARD OF DIRECTORS O R CEO G A N I Z A TECHNICAL T ASSESSMENT QUALITY STANDARDS FINANCE ADMINISTRATION SERVICES ASSURANCE I AND POLICY DIVISION DIVISION O DIVISION DIVISION DIVISION N FUNCTIONS FUNCTIONS FUNCTIONS w Revaluation w Budgeting w Managing Director, w Field Work w Accounting Quality Assurance (Maintenance, w Asset Management reports directly to the Reinspections) w Financial Reporting Board respecting Roll w Support of Value w Procurement Confirmation and w Data Entry w Office Accommodation Audit Services. LIAISON AND TECHNICAL HUMAN INFORMATION COMMUNICATIONS POLICY STANDARDS RESOURCES SERVICES FUNCTIONS FUNCTIONS FUNCTIONS FUNCTIONS FUNCTIONS w Principal liaison with w Assessment Manual, w Public Education w Collective Bargaining w Database Management provincial government Training, Interpretation w Community Relations w Employee Relations w Systems Development and cities and Guidance Support w Stakeholder Relations w Staffing and w Technical Support w Special projects w Issues Management Classification w Strategic Planning w Benefits Administration w Media Relations w Central Records Keeping w Training SAMA 2017 annual report 9 The SAMA Board of Directors (the Board) is responsible for the regulation of assessment policies and governance of the property assessment system used by all urban, northern and rural municipalities in the province. This includes oversight responsibility to ensure SAMA is: E L w regulating assessment valuation procedures; w conducting assessment research; O w consulting on policy with the provincial government, the public, municipal governments and R assessment stakeholders; w confirming municipal assessment rolls; D w maintaining a central information database; and N w undertaking quality assurance functions, including primary and secondary audits. A SAMA consults extensively to ensure the implementation of assessment policies is equitable and E understandable for property owners. T BOARD STRUCTURE A ________________________________________________________________________________ D For 2017, the Agency’s seven-member Board of Directors, appointed
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