ASSESSMENT

2017 Assessment Notices

2017 is a re-assessment year in the Province of Saskatchewan. Every land owner owning land within the municipality will be sent an Assessment Notice, indicating the change of values, if any. All taxpayers are encouraged to review their assessment values.

Property assessment appeals may be initiated by any person with an interest in, or that is affected by, the assessed value or classification of any property. You can appeal if you believe there has been an error involving property valuation, property classification, and exemption, the contents of the assessment roll or the assessment notice; however there is no provision to appeal property taxes. A Notice of Appeal and information brochure will be included with the Assessment Notice or is available at the municipal office.

SAMA (Saskatchewan Assessment Management Agency) makes property assessment information available through their SAMA View Application online in municipalities where they provide assessment services. With SAMA View you can verify your property assessment information; compare your assessment to similar or neighboring properties; and get a general idea of assessed values in your municipality.

TAXATION

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: 100%
  • (E) Elevators: 100%
  • (M) Multi-unit: 70%
  • (N) Non-arable (Range): 40%
  • (P) Railway: 100%
  • (R) Residential: 70%
  • (S) Seasonal: 70%

Calculating Your Estimated 2016 Municipal & Education Property Tax

To assist with estimating your 2016 property tax levy we have illustrated examples for the different property tax classes. The mill rate used to calculate the public and separate education property tax is the same.

The Final Taxable Value required for calculation is shown on the assessment notice for land and improvements by class. The effective Mill Rate required for calculating the municipal levy and school levy for each class are shown below.

2016 Municipal Mill Rate

The R.M. of Biggar has set the Mill Rates for 2016. Please see the chart below for the 2016 Effective Mill Rate. If you should have any questions regarding the Mill Rates or your taxes, please contact the R.M. office at 306-948-2422.

TABLES GO HERE

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 2016 Education Property Tax (EPT) mill rates to be levied with respect to every school division and property tax for the 2016 taxation year. The 2016 EPT mill rates were set as the same rates as 2015.

Established Mill Rates

For 2016 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:

  • 2.67 mills for agricultural property classes
  • 5.03 mills for residential, seasonal and multi-unit property classes
  • 8.28 mills for commercial/industrial property classes;
  • 11.04 mills for resource(oil and gas, mines and pipelines)

DIAMOND LODGE LEVY

The RM of Biggar borrowed $1,200,000.00 in August 2013 to assist financially with other rural municipalities, the Town of Biggar, and Heartland Health Region in constructing the new Diamond Lodge in the Town of Biggar. The municipality collects a special levy of 1.3 mills from each property to repay the loan. This special levy will discontinue in 2023.