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 .005880 (mill rate)

plus $595 (base tax) = $1,771

School Taxes = $200,000 (taxable assessment) X .00454 (mill rate)

= $908.00

Total Taxes = $2679.00

SAMA and the 2021 Revaluation

SAMA conducts revaluations based on a four-year cycle. The last revaluation took place in 2017. Assessments in Saskatchewan are retrospective. The 2021 revaluation will see assessed values updated to reflect a new base date of January 1, 2019, meaning between 2021 to 2024 property values are reflective of the market conditions as of this base date.

Property owners will receive final assessed values in the mail. SAMA will have the 2021 revaluation information on its website (www.sama.sk.ca).

Resources:

If you have any questions about the 2021 revaluation please contact SAMA directly:

Saskatchewan Assessment Management Agency (SAMA)
200 - 2201 11th Avenue
Regina, SK     S4P 0J8

telephone: 800.667.7262
email: info.request@sama.sk.ca

2022 Municipal Tax Levy

 Class
 Mill Rate Factor Effective Mill Rate
 Agriculture 5.88 0.4800 0.002822
 Residential/Multi-Residential 5.88 1.0000 0.005880
 Commercial 5.88 0.9700 0.005704
 Railway 5.88 1.1825 0.006953


Please see chart below for applicable base taxes

Class Base Tax Amount
Agricultural Land $595 per property
Residential/Multi-Residential Land, Land with improvements or Property $595 per property
Commercial/Industrial/Railways/Pipeline Land, Land with improvements or Property $900 per property

2022 School Tax Levy

  • Agricultural mill rate: 1.42 mills
  • Residential mill rate: 4.54  mills
  • Commercial/Industrial property mill rate: 6.86 mills
  • Resource mill rate: 9.88 mills

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