Assessment & Taxation

Assessment

All properties are revaluated by the Saskatchewan Assessment Management Agency (SAMA) on a four year cycle. Properties will be revaluated in 2017 and assessed values will be updated to reflect a new base date of January 1, 2015. This means that the 2017 values will reflect a property’s value as of January 1, 2015.

Assessment Notices are mailed in the spring of each year to properties that have had changes in assessment. The Assessment Notice is the official notice of the assessed value of your property as determined by SAMA. Your assessment notice will have an appeal form on the back of the sheet. This is the only opportunity you have to appeal an assessment should you feel there is an error. Property reports can be viewed on the SAMA website www.samaview.ca/sama/.

Section 293 Exemptions are provided for primary farm residences to an amount equivalent to the agriculture land base leased or owned, as long as the residence is occupied by the principal owner. A Section 293 Exemption Form must be sent to the RM of Usborne office on new exemptions (leased and neighboring RMs land) prior to March 31 of each year.

 

Taxation

2018/2019 municipal Mill Rate – 7 mills.  Property taxes are due on or before December 31. Taxes paid early are subject to a discount based on the month in which they are paid: August 6%, September 5%, October 4%, November 2%. Please note that payments will be processed on the day they are received at the office not the date on the cheque or postmark. Postdated cheques, online payments and e-transfers are all accepted forms of payment. Arrears remaining unpaid after December 31st will be charged a 1% penalty per month. When remitting your taxes, please ensure you are paying the discounted amount (if applicable) and quote your customer number/numbers. This number can be found on the top right hand corner of the tax notice following your name.

293 exemptions: Pursuant to section 293 of The Municipalities Act, agricultural residences may be exempt from taxation, fully or partially, for the value of their Ag land. Please fill out the applicable form which can be found in the “forms and permits” section, and return to the RM office prior to May 30th if this applies to you.