We conducted experiments on SnO2 thin layers to determine the dependencies between the stoichiometry, electrochemical properties, and structure. This study focused on features such as the film structure, working temperature, layer chemistry, and atmosphere composition, which play a crucial role in the oxygen sensor operation. We tested two kinds of resistive SnO2 layers, which had different grain dimensions, thicknesses, and morphologies. Gas-sensing layers fabricated by two methods, a rheotaxial growth and thermal oxidation (RGTO) process and DC reactive magnetron sputtering, were examined in this work. The crystalline structure of SnO2 films synthesized by both methods was characterized using XRD, and the crystallite size was determined from XRD and AFM measurements. Chemical characterization was carried out using X-ray photoelectron (XPS) and Auger electron (AES) spectroscopy for the surface and the near-surface film region (in-depth profiles). We investigated the layer resistance for different oxygen concentrations within a range of 1–4%, in a nitrogen atmosphere. Additionally, resistance measurements within a temperature range of 423–623 K were analyzed. We assumed a flat grain geometry in theoretical modeling for comparing the results of measurements with the calculated results.