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 Saskatchewan Assessment Management Agency (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 .00574 (mill rate)
plus $530 (base tax) = $1,678
School Taxes = $200,000 (taxable assessment) X .00412 (mill rate)
= $824.00
Total Taxes = $2502.00

2020 Municipal Tax Levy



 Class
 Mill Rate  Factor  Effective Mill Rate
 Agriculture  5.74  0.4800  0.002755
 Residential/Multi-Residential  5.74  1.0000  0.005740
 Commercial  5.74  0.8700  0.004994
 Railway  5.74  1.1825  0.006788

Please see chart below for applicable base taxes
Class Base Tax Amount
Agricultural Land $205 per property
Residential Land $205 per property
Residential Improvements $325 per property
Residential Property $530 per property
Multi Residential Land $205 per property
Multi Residential Improvements $325 per property
Multi Residential Property $530 per property
Commercial/Industrial/Railways/Pipeline Land $355 per property
Commercial/Industrial/Railways/Pipeline Improvements
$475 per property
Commercial/Industrial/Railways/Pipeline Property $830 per property

2020 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.
*NOTE for 2020
 Council passed Bylaw 2020-05 a bylaw to amend Bylaw 2013-25 The Tax Penalty Bylaw; this amendment postpones the property tax due date deadline from August 31st to October 31st for the 2020 tax levy, 

to assist City of Warman residents with any financial constraints they might be experiencing during the COVID-19 pandemic.





Penalties


A penalty of 1% will be applied on November 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