Government

Assessment & Property Taxes

Property Assessment and Revaluations
 
The provincial government mandates SAMA to conduct periodic revaluations of all Saskatchewan properties every four years to coincide with the change to a new base date.  The current revaluation was completed in 2017 using the 2015 base date.  The next revaluation is to be done in 2021.
 
When a revaluation is competed, SAMA provides new values to each of our clients.
 
Provincial legislation requires municipalities to use these values when determining taxes.
 
Property Specific Assessment Information Online

In municipalities where SAMA provides assessment services the information for properties is available online for personal or non-commercial use. Visit SAMAView to access assessment information.
 
For more information please visit www.sama.sk.ca
 

Source: Saskatchewan Assessment Management Agency, www.sama.sk.ca

 
Taxes & Assessment

Taxes are imposed on the first day of January in each year. For pre- payment of taxes the following discounts are allowed:
 
Payments received in January to September 5.0% discount, October 4.0%, November 2.0%.

To receive a discount for pre-payment, an estimate is calculated based on your previous years’ taxes.  NOTE: discounts are no longer offered for the school portion of your taxes.

When taxes and penalties remain UNPAID AFTER DECEMBER 31st in the year in which they are imposed, they are deemed to be in arrears and are subject to a 12% penalty.
 
Bylaw No. 4-2018
Base Tax (2018)
 
Property          Class                
Land                
Improvements  
Combined                  
Agricultural
150.00
950.00
1100
Residential
500.00
600.00
1100
Commercial
350.00
150.00
500

 
Mill Rates / Mill Rate Factors (2018)   Mill Rate                     Mill Rate Factor           



Municipal

Agricultural 5.85 0.54
Residential 5.85  1.09
Commercial / Industrial 5.85    2.23



School


Ag
1.43

Residential 4.12
Commercial / Industrial 6.27
 
 
Property Tax Calculation Formula

Municipal:(Taxable Assessment x Mill Rate x Mill Rate Factor)/1000 + Base Tax

School:(Taxable Assessment x Mill Rate)/1000