Taxes & Assessments

//Taxes & Assessments
Taxes & Assessments2019-05-16T20:03:53+00:00

Property Assessments

Property assessment is a key part of the municipal taxation process.  Assessment is the process of valuing all properties within a jurisdiction using a specified appraisal technique.

The Saskatchewan Assessment Management Agency (SAMA) is an independent agency bound by provincial legislation that provides property assessment services to Saskatchewan municipalities.  The Town of Kindersley’s Assessor works with SAMA to determine reliable assessment values for local properties.  Properties are re-assessed every four years.  2017 was a re-assessment year in Saskatchewan.

It is important to recognize that property assessment values may not necessarily reflect market value growth, except when re-evaluation updates occur every four years.  When property assessments are calculated, a base date is selected and the assessment reflects the value of the property as it would have existed on that base date.

PROPERTY ASSESSMENT DOES NOT EQUAL PROPERTY TAX

(SAMA) (PROVINCE) (MUNICIPALITIES AND GOVERNMENT) (TAXPAYER)
Assessed Value X Percentage of Value & Exemptions X Mill Rates* = Property Taxes

*Municipalities have the authority to use a series of tax tools ranging from mill rate factors to minimum taxes. SAMA’s role in determining assessed value for properties is just the first part of a process established by provincial legislation. The second part is application of provincial government-established tax policy, such as property classes and percentage of value, and statutory exemptions. The third and final part of the process involves municipalities annually determining the local mill rate based on local budget needs. The province sets the mill rate for the education sector. Municipalities then multiply the taxable assessment by the local mill rate to produce property tax levies, also known as your property tax bill.

Kindersley’s total assessment is $204,834,260 and encompasses a total of 1550 proprerties with residential assessment. This results in an unweighted average taxable assessment of $132,141.14. However, given that there are a number of properties that are above commercial buildings, and other unique factors, a more accurate approximation of Kindersley’s tax base on an average taxable assessment value is around $165,000. An assessment value of $165,000 would result in 2016 taxes of $2,027 plus the $300 base tax levy, so $2,327 in total.

Once assessment calculations are received and distributed, taxpayers have a designated amount of time to appeal their assessment. For more information regarding appeals, please visit SAMA’s website at www.sama.sk.ca . Download 2017 Notice of Appeal Form .

You may also wish to use the SAMAVIEW link to view your own individual property information.

2017 Revaluation

Legislation requires that all properties in Saskatchewan be revalued once every four years. The most recent revaluation has been conducted for 2017. Prior to that a revaluation was conducted in 2013.

For the 2017 revaluation, the new base date used for assessment values is January 1, 2015. This ensures that assessed values are more current and that property owners can better understand these values.

Click to view the following educational resources:

SAMAView

The Saskatchewan Assessment Management Agency provides an online tool for property owners to view their individual property assessments. AtSAMAView, you can:

  1. Verify your property assessment information
  2. Compare your assessment to similar or neighbouring properties; and
  3. Get a general idea of assessed values in your municipality.

Compare SAMA Melfort Humboldt Trends.pdf 
Additional information can be found on the SAMA website or the Province of Saskatchewan Ministry of Municipal Affairs .

Tax Assessment FAQs

On May 11, 2015, Council adopted Bylaw 08-15, which established the current tax penalties and eliminated the 4% discount that was previously applied to tax payments made before June 30 of the tax year.

While the discount offered an incentive for citizens to pay their taxes early, it also provided a loss in tax revenue that needed to be recovered for operations. Many municipalities no longer offer property tax discounts and school divisions throughout Saskatchewan also discontinued the use of education tax discounts in 2013.

Residents were notified in their 2015 Tax Notices that the discount would not exist after July 1, 2015.

Tax payments can be made anytime prior to July 31 without penalty. On August 1, 2016, a penalty of 1.5% will be applied to any unpaid current taxes, as well as on the first day of each additional month the taxes remain unpaid.

Taxes that remain unpaid after December 31 of the year in which they are levied shall be considered in arrears and subject to a penalty. This penalty is 2% per month and is applied the first day of each month that the taxes remain unpaid,

Please note that tax payments can be made any time before tax notices are received. This can be done through online banking, by post-dated cheques, or payments made at the Kindersley Administration Office. For any other payment arrangements, please contact the Town of Kindersley at 306-463-2675.

The Saskatchewan Assessment Management Agency provides an online tool for property owners to view their individual property assessments. At  SAMAView,  you can:

  1. Verify your property assessment information
  2. Compare your assessment to similar or neighbouring properties; and
  3. Get a general idea of assessed values in your municipality.

Compare  SAMA Melfort Humboldt Trends.pdf 
Additional information can be found on the  SAMA website  or the Province of Saskatchewan Ministry of Municipal Affairs .

Property Taxation

Municipal Tax

Once property assessments have been determined by SAMA, Town Council sets a mill rate.  A mill rate is the amount of tax paid per $1,000 of assessed property value.  Mill rate factors and other tax tools may be used by Town Council to redistribute the amount of total taxes paid by each property class.  The Town of Kindersley has three main property classes:

  • Residential
  • Commercial/Industrial
  • Agricultural

A base tax is a tax tool where a specified dollar amount per unit is added to the municipal portion of each tax bill, regardless of its assessed value.

Mill rates are calculated annually by dividing the Town’s budgeted revenue by the property assessment values determined by the Saskatchewan Assessment Management Agency. The last reassessment was in 2013.

2017 Mill Rates and Minimum Tax Summary

Education Tax

Saskatchewan municipalities also collect education property taxes from property owners, based on tax rates that are set by government.  Every Saskatchewan citizen is required to pay education tax.  Municipalities must remit these taxes to local boards of education.  The Town of Kindersley collects education taxes on behalf of the Sun West School Division. The municipality does not keep any portion of education taxes and is not responsible for any part in determining what the education mill rate will be.

The following formula outlines how the municipal portion of property taxes is determined:

Property tax = (Taxable Property Assessment x Mill Rate x Mill Rate Factor) ÷ 1,000

Paying Taxes

Tax payments can be made anytime prior to July 31 without penalty. On August 1, 2016, a penalty of 1.5% will be applied to any unpaid current taxes, as well as on the first day of each additional month the taxes remain unpaid.

Taxes that remain unpaid after December 31 of the year in which they are levied shall be considered in arrears and subject to a penalty. This penalty is 2% per month and is applied the first day of each month that the taxes remain unpaid,

Please note that tax payments can be made any time before tax notices are received. This can be done through online banking, by post-dated cheques, or payments made at the Kindersley Administration Office. For any other payment arrangements, please contact the Town of Kindersley at 306-463-2675.

For more Frequently Asked Questions, click here.

See Also:

Budget and Finance

Related Bylaws:

Base Tax Bylaw 09-10
Property Tax Penalties Bylaw 08-15
Mill Rate Factor Bylaw 07-17
Property Assessment Appeals Bylaw 06-17

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