The Assessment Process & Its Relation to Taxes
SAMA will first determine an assessed value for properties. After that, a provincial government tax policy is applied. The policy multiplies a percentage formula against the assessed value, producing what is called the taxable value.
In 2009 SAMA introduced SAMAView on its website. Now anyone can do an online search for property assessment information in municipalities where assessment services are provided by SAMA.
Provincial Property Classes & Percentages of Value
- (A) Agriculture: 55%
- (B) Commercial: 85%
- (E) Elevators: 85%
- (N) Non-arable (Range): 45%
- (P) Railway: 85%
- (R) Residential: 80%
2023 Municipal Mill Rate
|Mill Rate Factor||Agriculture||.60|
Calculating Your Estimated 2023 Municipal Levy
To assist with estimating your 2023 property tax levy we have illustrated an example for agriculture property tax class.
The Taxable Assessment required for calculation is shown on the assessment notice for land and residential by class.
|Property Class||Taxable Assessment||Mill Rate||Municipal Mill Rate Factor||Municipal Tax Levy|
Taxable Assessment x (Mill Rate) 8.6/1000 x (Mill Rate Factor) .60 equals your Municipal Tax Levy
Property Tax Arrears & Penalty
Taxes are due December 31, annually; all outstanding amounts are subject to a 1% per month (12% annually) penalty which is applied January 1st and each month thereafter.
EDUCATION PROPERTY TAX MILL RATES
The RM of Biggar collects property taxes on behalf of two other taxing authorities; Sun West School Division and St. Paul’s R.C.S.S.D. The Government of Saskatchewan has set the 2023 Education Property Tax (EPT) mill rates to be levied with respect to every school division and property tax for the 2023 taxation year.
Established Mill Rates
For 2023 the Sun West (Public) School Division and the St. Paul’s R.C.S.S.D. will both continue to use the education property tax mill rate established by the province as follows:
- 1.42 mills for agricultural property classes
- 4.54 mills for residential, seasonal and multi-unit property classes
- 6.86 mills for commercial/industrial property classes;