Municipalities rely on property taxes as a major source of revenue to fund protective services, engineering services, roads, administration, parks / recreation, and culture. Proper administration of the tax system fairly distributes the costs of local services and programs throughout the municipality.
The City of Warman is responsible for collecting provincial education tax from Warman property owners on behalf of the provincial government.
Determining Property Taxes
To determine property tax, the taxable assessment provided by Saskatchewan Assessment Management Agency (SAMA) is multiplied by the mill rates set each year. The municipal mill rate is determined based on the annual budget after considering all other sources of revenue.
Municipalities may also apply mill rate factors and/or adopt a minimum or base tax. The education mill rate is established by the province. Separate school divisions may elect to retain authority to establish their own mill rate.
Taxable assessment X local mill rate(s) X mill rate factor (if applicable) plus minimum or base taxes = property taxes
i.e: Residential Property with a taxable assessment of 200,000
Municipal Taxes = 200,000 (taxable assessment) X .00574 (mill rate)
plus $530 (base tax) = $1,678
School Taxes = $200,000 (taxable assessment) X .00412 (mill rate)
Total Taxes = $2502.00
SAMA and the 2021 Revaluation
SAMA conducts revaluations based on a four-year cycle. The last revaluation took place in 2017. Assessments in Saskatchewan are retrospective. The 2021 revaluation will see assessed values updated to reflect a new base date of January 1, 2019, meaning between 2021 to 2024 property values are reflective of the market conditions as of this base date.
Property owners will receive final assessed values in the mail. SAMA will have the 2021 revaluation information on its website (www.sama.sk.ca).
- SAMA and the 2021 Revaluation
- Understanding Assessment
- Residential Property
- Commercial Property
- Ag Land Arable
- Heavy Industrial
Saskatchewan Assessment Management Agency (SAMA)
200 - 2201 11th Avenue
Regina, SK S4P 0J8
2020 Municipal Tax Levy
||Mill Rate||Factor||Effective Mill Rate|
Please see chart below for applicable base taxes
|Class||Base Tax Amount
|Agricultural Land||$205 per property
|Residential Land||$205 per property|
|Residential Improvements||$325 per property|
|Residential Property||$530 per property|
|Multi Residential Land||$205 per property|
|Multi Residential Improvements||$325 per property|
|Multi Residential Property||$530 per property|
|Commercial/Industrial/Railways/Pipeline Land||$355 per property|
||$475 per property|
|Commercial/Industrial/Railways/Pipeline Property||$830 per property|
2020 School Tax Levy
- Agricultural mill rate: 1.43 mills
- Residential mill rate: 4.12 mills
- Commercial /Industrial property mill rate: 6.27
The deadline for payment of property taxes is August 31st of each year.
*NOTE for 2020
Council passed Bylaw 2020-05 a bylaw to amend Bylaw 2013-25 The Tax Penalty Bylaw; this amendment postpones the property tax due date deadline from August 31st to October 31st for the 2020 tax levy,
to assist City of Warman residents with any financial constraints they might be experiencing during the COVID-19 pandemic.
A penalty of 1% will be applied on November 1st to all outstanding account balances and 1% for each month thereafter. Arrears may be subject to tax enforcement proceedings.
TIPPS Application Form
TIPPS Cancellation Form