Assessment
What is Assessment?
Property taxes are not arbitrarily levied on property owners; it is based on a principle known as "ad valorem", which means one pays property tax based on the value or wealth held in the property they own in any municipality. It is important, therefore, that property values are accurate, fair, up-to-date and easy to understand.
What is the Assessment Roll?
Updated annually, the Assessment Roll is a listing of all assessments for all properties in the RM of Moose Range and it determines the value of the properties.
What is a Notice of Assessment?
A Notice of Assessment is an official document mailed to a property owner that contains information shown on the Assessment Roll for that property.
Will everyone get a Notice of Assessment?
Only on revaluation year will everyone receive a Notice of Assessment. Revalue year happens every four years. In the years between revalue only property owners that have a change in their property assessment or tax classification from the previous year will receive a notice of Assessment. The last revaluation was completed in 2021.
Why is the Assessment Roll and my Notice of Assessment important?
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We encourage every property owner to review information shown on their Notice of Assessment since the value shown on it is used to calculate your property taxes.
You can only file an appeal concerning your assessment when the Assessment Roll is open for inspection. Typically the Roll is open a minimum of 30 days in early spring; however, in a revaluation year the Roll is open for a minimum of 60 days. |
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How is my Assessment calculated?
First, a methodology is applied to calculate the assessed value of a property. The methodology varies according to different types of properties.
Second, all assessments are determined according to a base date. This helps ensure fairness between properties. That base date is periodically moved forward by provincial legislation so that assessments can be kept more up-to-date. Currently, a new base is set every four years.
In addition, SAMA conducts a full revaluation of all properties in the province every four years to coincide with the change to a new base date.
Current revaluation: 2021 using the base year 2019. Next revaluation: To be done in 2025
Finally, SAMA conducts an ongoing suite of activities (services) that protect a fair property assessment system.
Second, all assessments are determined according to a base date. This helps ensure fairness between properties. That base date is periodically moved forward by provincial legislation so that assessments can be kept more up-to-date. Currently, a new base is set every four years.
In addition, SAMA conducts a full revaluation of all properties in the province every four years to coincide with the change to a new base date.
Current revaluation: 2021 using the base year 2019. Next revaluation: To be done in 2025
Finally, SAMA conducts an ongoing suite of activities (services) that protect a fair property assessment system.
I haven't done any repairs or improvements to my property, yet my assessment went up, why?
Over time, property values change even if no improvements are made to properties.
Many people sell their property for more than they paid for it years earlier. This situation can occur because of fluctuations with general economic conditions like interest rates, inflation rates or supply and demand.
Many people sell their property for more than they paid for it years earlier. This situation can occur because of fluctuations with general economic conditions like interest rates, inflation rates or supply and demand.
What can I appeal?
You can appeal to the Board of Revision if you feel there is an error involving:
- Property valuation
- Property classification
- Exemption
- Preparation or content of the assessment roll
- Preparation or content of your assessment notice (fair value assessment or total assessed value)
What is the appeal process?
If you have questions about the information contained in your Notice of Assessment or feel your assessment has an error, you must first contact the Saskatchewan Assessment Management Agency office at 306-752-6142. An assessor can explain your assessment to you and describe how they arrived at the value listed.
If you still feel there is an error after speaking to an assessor, you can submit an appeal with the prescribed fee to the Board of Revision. Your appeal must be received within 30 days after the date on which the Notice of Assessment is mailed.
A hearing will be scheduled with the Board of Revision to hear your appeal and to make a decision based on the facts presented.
If you still feel there is an error after speaking to an assessor, you can submit an appeal with the prescribed fee to the Board of Revision. Your appeal must be received within 30 days after the date on which the Notice of Assessment is mailed.
A hearing will be scheduled with the Board of Revision to hear your appeal and to make a decision based on the facts presented.
How do I file an Appeal?
You must mail or deliver the following two items before the appeal deadline:
1. A completed Notice of Appeal Form. Forms are available at the RM of Moose Range Office. Your notice of appeal must include:
The Appeal deadline will be advertised on the back of the assessment notice, published in the local newspaper and on the RM website .
1. A completed Notice of Appeal Form. Forms are available at the RM of Moose Range Office. Your notice of appeal must include:
- The property under appeal
- A description of what you are appealing
- The specific grounds which you allege an error exists and the particular facts supporting each ground of appeal.
- Your mailing address
The Appeal deadline will be advertised on the back of the assessment notice, published in the local newspaper and on the RM website .
SAMAView
Benefits of Registration SAMAView is a website application that allows the general public access to individual property assessments for all SAMA client jurisdictions. SAMA is updating SAMAView to increase its speed and performance, and upgrade the technology used to run the system.
What are the Benefits of SAMAView?
With SAMAView you can:
• Verify your property assessment information;
• Compare your assessment to similar or neighbouring properties;
• Let SAMA know about changes to your property; and,
• Get a general idea of assessed values in your municipality.
Why register for SAMAView?
Public Users To take advantage of the updated SAMAView application and its new features you will need to create a user account. By creating a user account SAMA will be able to better understand what our customers are looking for, improve the application based on your specific feedback and include some potential for personal customization.
Commercial Users As a commercial user of SAMAView, you are required to enter into a user agreement with the Agency and subscribe to use our SAMAView service. By subscribing to SAMAView you will be able to take advantage of all the benefits and features of the application for your business needs. SAMA will also be better able to improve the application based on your specific feedback and include some potential for personal customization.
For more information please view the website through the below link or contact SAMA at 1-800-667-7262.
What are the Benefits of SAMAView?
With SAMAView you can:
• Verify your property assessment information;
• Compare your assessment to similar or neighbouring properties;
• Let SAMA know about changes to your property; and,
• Get a general idea of assessed values in your municipality.
Why register for SAMAView?
Public Users To take advantage of the updated SAMAView application and its new features you will need to create a user account. By creating a user account SAMA will be able to better understand what our customers are looking for, improve the application based on your specific feedback and include some potential for personal customization.
Commercial Users As a commercial user of SAMAView, you are required to enter into a user agreement with the Agency and subscribe to use our SAMAView service. By subscribing to SAMAView you will be able to take advantage of all the benefits and features of the application for your business needs. SAMA will also be better able to improve the application based on your specific feedback and include some potential for personal customization.
For more information please view the website through the below link or contact SAMA at 1-800-667-7262.
2021 SAMA Revaluation
Taxation
What is the Taxation year?
The taxation year is January 1st to December 31st with taxes due on December 31 every year.
Payments must be received in the office on or before December 31st to avoid penalties *please allow ample time for mail, online banking and holidays*
Payments must be received in the office on or before December 31st to avoid penalties *please allow ample time for mail, online banking and holidays*
How are my taxes figured?
In budget deliberations, council considers the total amount of revenue required to provide the services specified in the budget. Council will consider revenues from other sources and then determine what is needed from property tax revenue to achieve the funds they need for the budget amount.
Tax policy options such as base and minimum tax, mill rate factors are also considered by municipal councils. The mill rates and mill rate factors, when applied to a property assessment, determine the property tax for that property. These tax tools are not applicable to education property tax.
The RM multiplies the taxable assessed value by the municipal mill rate (and apply other tax tools), C&D levies, hail levy and the education mill rate to produce the total property taxes.
MUNICIPAL TAXES (#100 on tax notice)
Taxable Assessment - This is the assessment value used as the base to calculate your property tax.
Mill Rate - After annual budgets are approved by the School Board and the City, a mill rate is calculated and applied to all properties.
Mill Rate Factor - A mill rate factor is a tax policy tool used to redistribute the amount of total taxes paid by each property class.
(Taxable Assessment x mill rate x mill rate factor) = Municipal Taxes
1000
2023 Mill Rates
Agricultural 12.80
Residential 12.80
Commercial /Industrial 12.80
2023 Mill Rate Factors
Agricultural 1.0248
Residential 0.80
Commercial/Industrial 1.15
EDUCATION TAXES (#200 on tax notice)
The province of Saskatchewan sets the education tax mill rate. There are separate rates for residential, agricultural, and commercial/industrial property classes and mill rate factors will not be applied.
(Taxable Assessment x mill rate ) = Education Taxes
1000
2023 Education Mill Rates
Agricultural 1.42
Residential 4.54
Commercial/Industrial 6.86
Resource 9.88
C&D LEVIES (#500 on tax notice)
The Conservation and Development board sets the rate for the C&D Levies. There is $2.15 per acre for administration fee and a maintenance fee for every property.
Tax policy options such as base and minimum tax, mill rate factors are also considered by municipal councils. The mill rates and mill rate factors, when applied to a property assessment, determine the property tax for that property. These tax tools are not applicable to education property tax.
The RM multiplies the taxable assessed value by the municipal mill rate (and apply other tax tools), C&D levies, hail levy and the education mill rate to produce the total property taxes.
MUNICIPAL TAXES (#100 on tax notice)
Taxable Assessment - This is the assessment value used as the base to calculate your property tax.
Mill Rate - After annual budgets are approved by the School Board and the City, a mill rate is calculated and applied to all properties.
Mill Rate Factor - A mill rate factor is a tax policy tool used to redistribute the amount of total taxes paid by each property class.
(Taxable Assessment x mill rate x mill rate factor) = Municipal Taxes
1000
2023 Mill Rates
Agricultural 12.80
Residential 12.80
Commercial /Industrial 12.80
2023 Mill Rate Factors
Agricultural 1.0248
Residential 0.80
Commercial/Industrial 1.15
EDUCATION TAXES (#200 on tax notice)
The province of Saskatchewan sets the education tax mill rate. There are separate rates for residential, agricultural, and commercial/industrial property classes and mill rate factors will not be applied.
(Taxable Assessment x mill rate ) = Education Taxes
1000
2023 Education Mill Rates
Agricultural 1.42
Residential 4.54
Commercial/Industrial 6.86
Resource 9.88
C&D LEVIES (#500 on tax notice)
The Conservation and Development board sets the rate for the C&D Levies. There is $2.15 per acre for administration fee and a maintenance fee for every property.
When should I expect to receive my Tax Notice?
Tax notices are mailed out in July of every year. Taxes are due December 31st. The RM of Moose Range tax year runs from January 1st to December 31st each year with property taxes due December 31st.
Can I receive a discount on my taxes if I pay early?
Yes. There is a tax discount on current taxes:
- January 1 to August31 - 15% discount,
- September 30 - 8% discount,
- October 31 - 4% discount
- November30 - 2% discount.