Property Taxes

Tax Administration



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 .00566 (mill rate)
plus $525 (base tax) = $1,657
School Taxes = $200,000 (taxable assessment) X .00412 (mill rate)
= $824.00
Total Taxes = $2481.00

2019 Municipal Tax Levy



 Class
 Mill Rate  Factor  Effective Mill Rate
 Agriculture  5.66  0.4800  0.002717
 Residential/Multi-Residential  5.66  1.0000  0.005660
 Commercial  5.66  0.8700  0.004924
 Railway  5.66  1.1825  0.006693

Please see chart below for applicable base taxes
Class Base Tax Amount
Agricultural Land $200 per property
Residential Land $200 per property
Residential Improvements $350 per property
Residential Property $525 per property
Multi Residential Land $200 per property
Multi Residential Improvements $350 per property
Multi Residential Property $525 per property
Commercial/Industrial/Railways/Pipeline Land $350 per property
Commercial/Industrial/Railways/Pipeline Improvements
$500 per property
Commercial/Industrial/Railways/Pipeline Property $822 per property

2019 School Tax Levy

  • Agricultural mill rate: 1.43 mills
  • Residential mill rate: 4.12  mills
  • Commercial /Industrial property mill rate: 6.27

Due Date


The deadline for payment of property taxes is August 31st of each year.

Penalties


A penalty of 1% will be applied on September 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