Rural Municipality of Vanscoy
Assessment & Taxation
Important Information
Assessment Notices are sent annually to those property owners whose properties have changed in value or ownership.
The Assessment Notice is NOT a tax notice and does not equal property tax.
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Understanding Your Assessment Notice:
Property assessment appeals may be initiated by any person with an interest in, or that is affected by, the assessed value or classification of any property.
You can appeal if you believe there has been an error involving property valuation, property classification, and exemption, the contents of the assessment roll or the assessment notice; however there is no provision to appeal property taxes.
A notice of appeal form is included with the assessment notice or is available at the municipal office.
You can read the Assessment Appeal Guide for Citizen’s to learn more about the appeal process.
For further information regarding assessment visit the SAMA (Saskatchewan Assessment Management Agency) website www.sama.sk.ca. On the website on-line searches can be conducted for any property assessment in municipalities where assessment services are provided by SAMA.
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The Assessment Process and its Relation to Taxes
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SAMA will first determine an assessed value for properties. After that, a provincial government tax policy is applied. The policy multiplies a percentage formula against the assessed value, producing what is called the taxable value.
Provincial Property Classes and Percentages of Value
Provincial Property Classes | Percentages of Value |
|---|---|
(E) Elevators | 85% |
(S) Seasonal Residential | 80% |
(R) Residential | 80% |
(RW) Railway Right of Way | 85% |
(C) Other Commercial & Residential | 85% |
(M) Multi-Residential | 80% |
(N) Non-Arable | 45% |
(A) Agriculture | 55% |
Municipal Mill Rate 2024
That the Municipal Mill Rate remain unchanged from 2023 at 4.5 for the year 2024;
AND FURTHER THAT the Mill Rate Factor Bylaw 12-2021 remain unchanged at:
Mill Rate Factor Bylaw No. 2021-12
The following mill rate factors shall be applied to the uniform mill rate levied against all taxable property for municipal purposes:
Classification | Factor |
|---|---|
c) Commercial & Industrial | 1.96 |
b) Residential | 1.6 |
a) Agricultural | 1 |
2024 Education Property Tax Mill Rates
The education property tax mill rates to be levied with respect to every school division and property class for the 2024 taxation year are as follows:
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Agriculture 1.42 mills
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Residential 4.54 mills
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Commercial/Industrial 6.86 mills
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Resource (oil and gas, mines and pipelines) 9.88 mills
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Calculating your estimated Municipal & Education Property Tax
To assist with estimating your property tax levy we have illustrated examples for the different property tax classes.
The Final; Taxable Value required for calculation is shown on the assessment notice for land and improvements by class.
The effective mill rate required for calculation the municipal levy and school levy are shown below.
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Sample:
Tax Exemption
Do you own or lease land in an adjoining municipality?
(RM of Corman Park, RM of Dundurn, RM of Montrose, RM of Harris, RM of Perdue, RM of Eagle Creek)
If so, you may be eligible to receive a municipal tax exemption on your permanent residential dwelling as per section 293 of The Municipalities Act.
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You must fill out the prescribed form, Land Owned or Under Lease Agreement in Adjoining Municipalities. The form must be completed with the other RM Administrator’s Authorization Signature. You must return the form to the RM of Vanscoy office on or before January 31st ANNUALLY to be eligible for the exemption.
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***The Municipalities Act (Act) provides that certain dwellings (residences) in a rural municipality (RM) are exempt from taxation. A residence may be either fully exempt, partially exempt or receive no exemption at all based on the criteria set out in section 293 of the Act. For example, unoccupied residences situated on agricultural land are fully exempt from taxation. When it comes to occupied residences, an exemption may apply based on its location in the RM and any agricultural land owned or leased by the occupant. For the purpose of this document, we will focus on the legislation the assessor must consider as it applies to occupied residences.***
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