Property Taxes

Tax Administration


Municipalities rely on property taxes as a major source of revenue to fund protective services, engineering services, roads, administration, parks / recreation, and culture. Proper administration of the tax system fairly distributes the costs of local services and programs throughout the municipality.

The City of Warman is responsible for collecting provincial education tax from Warman property owners on behalf of the provincial government.

Determining Property Taxes


To determine property tax, the taxable assessment provided by SAMA, is multiplied by the mill rates set each year. The municipal mill rate is determined based on the annual budget after considering all other sources of revenue.

Municipalities may also apply mill rate factors and/or adopt a minimum or base tax. The education mill rate is established by the province. Separate school divisions may elect to retain authority to establish their own mill rate.

Taxable assessment X local mill rate(s) X mill rate factor (if applicable) plus minimum or base taxes = property taxes

i.e: Residential Property with a taxable assessment of 200,000
Municipal Taxes = 200,000 (taxable assessment) X .00541 (mill rate)
plus $500.00 (base tax) = $1,582.00
School Taxes = $200,000 (taxable assessment) X .00412 (mill rate)
= $824.00
Total Taxes = $2406.00



2017 Municipal Tax Levy


  • Mill rate: 5.41 mils
  • Commercial mill rate factor: 0.87 (calculates to 4.7067 mills)
  • Multi residential mill rate factor: 1.0067 (calculates to 5.4462 mills) 
  • Agriculture mill rate factor: 0.48 (calculates to 2.5968 mills) 
  • Rail and pipeline mill rate factor 1.1825 (calculates to 6.3973 mills) 
  • Please see below chart for applicable base taxes
Class Base Tax Amount
Agricultural Land $150 per property
Residential land $150 per property
Residential Improvements $350 per property
Residential Property $500 per property
Multi Residential Land $150 per property
Multi Residential Improvements $350 per property
Multi Residential Property $500 per property
Commercial/Industrial/Railways/Pipeline Land $300 per property
Commercial/Industrial/Railways/Pipeline Improvements
$500 per property
Commercial/Industrial/Railways/Pipeline Property $800 per property

2017 School Tax Levy


  • Agricultural mill rate: 1.43 mills
  • Residential mill rate: 4.12  mills
  • Commercial /Industrial property mill rate: 6.27

Due Date


The deadline for payment of property taxes is August 31st of each year.

Penalties


A penalty of 1% will be applied on September 1st to all outstanding account balances and 1% for each month thereafter. Arrears may be subject to tax enforcement proceedings.

Tipps Application Form

TIPPS Cancellation Form