Assessment & Taxation

2022 Mill Rates

The R.M. of Arborfield Council has established the 2022 mill rates to remain at 11.0. The 2022 Tax Notices will be mailed in early July, with payment to be received by the R.M. office prior to 5 p.m. December 31, 2022.
Discounts for early payment have been approved and will be printed on your tax notice.

For 2022, the education property tax mill rate established by the province for the Northeast School Division #200 is as follows:

1.42 mills for agricultural property classes
4.54 mills for residential, seasonal & multi-unit property classes
6.68 mills for commercial/industrial property classes

Municipal Assessment and Taxation

Property assessment is the process of determining a property's assessed value for tax purposes. The assessed value is not the market value; however, the assessed value will closely resemble a current market value for most properties. All properties are reassessed every four years, the latest one done in 2021. If there have been no changes to your property since the reassessed value change in 2021, there will be no change for 2022.

The RM of Arborfield uses the Saskatchewan Assessment Management Agency (SAMA) to calculate and update all assessments within the municipality. SAMA performs annual maintenance updates to properties showing an increase or decrease in assessment.

SAMAView is an online search tool that allows general public access to property assessment information in municipalities, where assessment services are provided by SAMA. Using your Assessment ID number shown on your notice, you can search for your property.
Should you wish to discuss your properties valuation, please contact SAMA directly and they will review your property profile with you. The phone number for the SAMA office is 306-752-6142.

how property assessment works - pamphlet

SAMA 2021 Information sheet

Understanding Your Assessment Notice

For 2021 revaluation, the percentages of values are:

Non-arable (range or pasture) land at 45%
Other (cultivated) agricultural land at 55%
Residential, multi-unit residential and seasonal residential at 80%
Commercial, industrial, elevator, railway, resource and pipeline at 85%

What is the Relationship between Property Assessment and Taxes?
SAMA has been mandated the responsibility for determining assessment values for all properties, while the task of setting property taxes belongs to municipal governments.
The relationship between assessment and taxes comes from the fact that municipal governments levy taxes as a "mill rate" that is charged as a proportion of a property's assessment value.

SAMA first determines the assessed value for the property. After than, a provincial government tax policy is applied. The policy multiplies a percentage formula against the assessed value, producing what is called the taxable value.

Assessment Appeals

If you feel your assessment is in error you can appeal it if you have sufficient grounds for the appeal. For example, perhaps SAMA has rated the condition of your property 'average', but you feel it is in 'poor' condition, or they have assessed a deck on your property in 2002 and the deck has since been removed.
The more information you can provide to back up your grounds for appeal the better.

Any person with an interest in the assessed value or the classification of 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 SAMA website explains the property assessment appeal process.

293 Exemption

Section 293 of The Municipalities Act allows for a tax adjustment to dwellings within the Rural Municipality outside of organized hamlets. The taxable assessment of the dwelling may be reduced by the taxable assessment of any land in this or in an adjoining municipality that is owned or leased by the occupant.
To have this exemption applied to your dwelling, you must complete and return this form to the municipal office by March 31st each year.

293 Exemption Form

Residential tax exemption fact sheet

Further information regarding Property Assessment and Taxation can be found on the Government of Saskatchewan website.