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.  2021 was a re-assessment year in Saskatchewan. 2025 is the next re-assessment year.

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.

The Town of Kindersley’s total assessment for 2022 is $887, 452, 700 with the taxable portion of that being $624, 018, 395.

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 2022 Notice of Appeal Form.

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

2021 Revaluation

SAMA conducts revaluations based on a four-year cycle. 2017 was the year of the last revaluation, and the 2021 Revaluation will see
assessed values updated to reflect a new base date of January 1, 2019. The legislated base date means that 2021 values reflect a
property’s value as of January 1, 2019.

Click to view the following educational resources:

What is New for the 2021 Revaluation

For the 2021 Revaluation, all property types will have their values updated in relation to the January 1, 2019 base date, regardless of being subject to a
market valuation standard or a regulated property valuation standard.

Based on provincial averages for properties in SAMA’s jurisdictions, the assessed values for arable and non-arable agricultural properties will, on average, be increasing approximately 1.25 and 1.21 times respectively over their assessed values from the 2017 Revaluation. This reflects the change in agricultural land selling prices between January 1, 2015 (the base date for the 2017 revaluation) and January 1, 2019 (the base date for the 2021 revaluation).

For 2021, the provincial average for assessments of residential properties are set to decrease approximately 7%. Commercial properties are set to increase approximately 15%. Rental apartment property assessments are set to decrease approximately 3% over their 2017 values.

The 2021 Revaluation is showing relative assessment stability compared to previous revaluations. There is a modest increase on an overall basis, with total
provincial assessments only increasing by 1.05 times.

It is important to note that this is the anticipated increase to the provincial average for properties in SAMA’s jurisdictions. Specific local increases in property values between 2017 and 2021 may vary from these figures depending on the overall trend in market values between 2015 and 2019 (the base date years).

What is the Same for the 2021 Revaluation

The 2021 Revaluation will continue to use the market valuation standard for the assessment of residential and commercial properties. The regulated property assessment valuation standard will continue to be used for the assessment of agricultural land, heavy industrial property, railway roadway, pipelines and resource production equipment (mines and oil and gas wells).

The 2021 Revaluation will maintain the stability of Saskatchewan’s assessment system from a governance perspective by not introducing any major changes to assessment policy.

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, 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 .

SAMA did a reinspection of all properties in Kindersley in 2022. This has not been done in 20 years. The changes that came from the reinspection will be reflected in the 2023 tax assessment.

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 2021.

2022 Approved Millrates & Minimum Tax

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, 2022 without penalty. On August 1, 2022, 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.

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