A 100 nm thick $SnO_2$ thin films were prepared by radio frequency magnetron sputtering on glass substrates and then annealed in nitrogen atmosphere for 30 minutes at 100, 200, and $300^{\circ}C$, respectively. While the visible light transmittance and electrical resistivity of as deposited $SnO_2$ films were 81.8% and $1.5{\times}10^{-2}{\Omega}cm$, respectively, the films annealed at $200^{\circ}C$ show the increased optical transmittance of 82.8% and the electrical resistivity also decreased as low as $4.3{\times}10^{-3}{\Omega}cm$. From the observed results, it is concluded that post-deposition annealing in nitrogen atmosphere at $200^{\circ}C$ is an attractive condition to optimize the optical and electrical properties of $SnO_2$ thin films for the various display device applications.