Property taxes are collected by the City of Saskatoon on behalf of three taxing authorities: School Boards (Public and Separate), the City of Saskatoon and the Saskatoon Public Library. Each taxing authority establishes its annual budget and, after taking into consideration other sources of revenue, determines the total revenue required through taxation.

Contents

• How Property Tax is Calculated
• Tax Notices and Due Dates
• Property Tax Arrears and Penalty Charges
• Tax Refund Requests
• Change of Name
• Change of Mailing Address
• Change of School Support
• Contact Us

The City Assessor is responsible for determining the value of the property in Saskatoon following the rules determined by the Saskatchewan Assessment Management Agency (SAMA). For 2010, as determined by provincial legislation, residential/condominium and multi-residential property assessments are considered 70% taxable and Commercial/industrial assessments are 100% taxable.

City of Saskatoon and Saskatoon Public Library Tax Mill Rates:

The total revenue required from taxation by each taxing authority is divided by the total taxable assessment in Saskatoon to arrive at the mill rate for each authority, per $1000 of taxable assessment.

 City of Saskatoon and Saskatoon Public Library Mill Rate Factors:

The mill rate factor is used to determine the proportion of tax revenue that each property class will pay. There are three main property classes: residential/condominium, multi-residential, and commercial/industrial.

School Board Mill Rate

For 2010, the province of Saskatchewan has set education tax mill rates for all public school boards. There are separate rates for residential, agricultural, and commercial/industrial property classes and mill rate factors will not be applied. Separate school boards retain the option to set their own mill rate(s).

Property Tax Levies (properties paying Public School Board tax)

• Property taxes are based on the calendar year (January to December) and are due on June 30 each year. The Property Tax Notices are issued in the spring each year after City Council passes the mill rate bylaw.
  
  
• If taxes are paid through the Tax Instalment Payment Plan (TIPPS), property owners pay their tax bill in twelve monthly instalments rather than a single annual payment.
  
  
• A Property Tax Prepayment Notice is sent to property owners in December of each year that offers payment options for the next tax year.
  
  
• Property owners may receive a tax discount by prepaying any amount up to the suggested prepayment amount. The discount percentage is set each year by City Council and is applied to payments received by January 31.
  
  
• Customers currently paying taxes through TIPPS receive a TIPPS Statement for the previous year showing the total tax billed and paid as well as the new TIPPS monthly amount for the start of the next tax year.
  
  
• If your property assessment changes, you may receive a Supplementary Tax Notice based on the increase in the assessed value of the property. Supplementary Tax Notices are due on December 31 of the year they are issued.

• Taxes levied for the current year are due June 30 unless taxes are paid using the Tax Instalment Payment Plan Service (TIPPS).
  
  
• If any current year taxes are outstanding after June 30, the property will be assessed a 1.25% monthly penalty.
  
  
• If the current year's taxes remain outstanding after December 31, a 1.5% monthly penalty will be assessed and the property becomes subject to proceedings under the Tax Enforcement Act.
  
  
• Tax Arrears from past years are assessed a 1.5% monthly penalty.
  
  
• All penalties are added to the tax account, and compound monthly.

The City of Saskatoon taxes the property, not the owner. When a property is sold, the lawyers representing the vendor and the purchaser calculate any tax adjustment.

If you wish to request a property tax refund, please contact Customer Service in the Revenue Branch for more information. All requests for property tax refunds must be made in writing and approved by the Revenue Branch before a refund may be issued.

• Property Tax Refund Request

The City of Saskatoon Assessment and Property Tax information records reflect the exact name registered at the provincial ISC office (land titles). If you wish to have your new legal name displayed on the Assessment Notice and Property Tax Notice, you must submit an application and an affidavit to ISC. Forms and instructions are available at http://www.isc.ca.

Contact Customer Service in the Revenue Branch or the Assessment Branch to request a mailing address change. If you own more than one property, your must request a mailing address change for each address.

School Tax Declaration is a declaration of faith, not of school support. If you wish to change your School Tax from one School Board to another based on your faith, please use the form below to submit a declaration to the Assessment Branch at City Hall.

• Change School Support form (pdf)

If you have any question about your property taxes, please contact:

Customer Service (Revenue Branch)
Main Floor, City Hall
222 - 3rd Avenue North

Tel:  (306) 975-2400 or 1-800-667-9944
Fax: (306) 975-7975
E-mail: revenue@saskatoon.ca

Or follow this link to contact the City Assessor's Office.