Assessment & Taxation

1. Land-OTHER AGR  – Agricultural Property
2. Land-RES – Residential Property
3. Imp-RES – Improvement (ex: dwelling, accessory building, etc.)

 

Percentage of Value (POV): Percentage adjustments for each Property Tax Class are established by the Ministry of Government Relations for every revaluation cycle and may vary by property class. The 100% Assessed Value is adjusted by these percentages to arrive at the Total Assessed Value after % adjustment. 

 

Polling Division: Your Notice will contain a “Polling Division” box on the bottom right. This indicates the division in which you are entitled to vote. You can vote for the Reeve and a Division Councillor in the division as to where you reside.

Any person with an interest in the assessed value or classification of a property can appeal the property assessment.

You can appeal if you believe there has been an error in:

• the assessed value;
• the classification;
• the contents of the assessment roll; and
• the assessment notice.

The Saskatchewan Assessment Appeals Guide for citizens explains the property assessment appeal process.

Appeal Forms must be fully completed within the 30 days of the Assessment Roll being open and include the payment of the Appeal Fee.

A municipality uses mill rate factors to transfer some of the cost of public services from one property classification to another.  All property in a municipality is classified as agricultural, residential or commercial/ industrial.  Mill rate factors essentially adjust the mill rate, with the result that the effective mill rate for a specific property classification may be higher or lower than other property classifications.

Mill rates for education taxes are set by the Government of Saskatchewan. More information on the setting of education property tax mill rates can be found at:

https://www.saskatchewan.ca/residents/taxes-and-investments/property-taxes/education-property-tax-system

 

The deadline for payment of taxes is December 31st. Late payment penalties are added each month to property taxes that remain unpaid as of December 31st of each year, at the rate of 0.75% per month.

As per Bylaw 15 of 2024, the Rural Municipality of Prince Albert has an early tax incentive that allows discounts on prompt payments made in the year in which the said taxes are imposed.

 

The following discounts apply to your municipal property taxes if payment is received by:

• 7% if paid by July 31st
• 6% if paid by August 31st
• 5% if paid by September 30th
• 4% if paid by October 31st
• 2% if paid by November 30th

 

(MUN) Municipal Property Tax – Council ensures that the municipality raises the required revenue to pay for the cost of services provided for the Municipality.

 

(SCH) Education Property Tax – Paid to the provincial government’s General Revenue Fund. The province provides each school division with its funding allocating as calculated in the PreK-12 Funding Distribution Model.

 

School Tax Declaration – As a landowner, you are required to completed a School Tax Declaration Form which indicates where you choose the Education Property Tax payable to the Government of Saskatchewan. An individual can choose to support the Roman Catholic School Division, Public School Division, or both. 

School Tax Declaration Form

 

(ES) Essential Service Fee – For the purpose of providing essential protection services, namely fire, police, bylaw enforcement and 911 Emergency support service. All dwellings or other buildings, including trailers, or bare land that will benefit the services shall be liable for such a special fee. This fee shall only be charged once per land owner, unless the said owner has rental dwellings and has more than one occupied dwelling, not located on the same parcel of land or subdivided, which shall be subject to the essential service fee(s). As per Bylaw 13 of 2024.

 

293 Exemption – The exemption is defined under the Municipalities Act under Section 293. Landowners who reside in the RM of Prince Albert No. 461, are eligible to receive a 293 exemption and may qualify for agriculture land assessment exemptions that can be applied to their residential assessment. This includes any owned or leased agriculture land in an adjoining municipality. To qualify for the exemption, the form below needs to be completed and returned in person, by mail or can be emailed to cao@rmprincealbert.ca. 

Affidavit for 293 Exemption