Assessment

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what is the assessment roll

Updated annually, the Assessment Roll is a listing of all assessments for all properties in the RM of Nipawin 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 every year?

No. Only property owners that have a change in their property assessment or tax classification from the previous year will receive a notice of Assessment.

Why is the Assessment Roll and my Notice of Assessment important?

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.

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: 2017 using the base year 2015.  Next revaluation: To be done in 2021

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 it 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.

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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) 

  

                 You can not appeal your taxes or the services you receive

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.

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 Nipawin  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


2. Your appeal fee.


The Appeal deadline will be advertised on the back of the assessment notice, published in the local newspaper and on the RM website 

For more information on assessment visit the Saskatchewan Assessment Management Agency (SAMA).

Property Taxes

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What is the Taxation year?

The taxation year is January to December with taxes due on December 31 every year.


Payments must be received in the office on or before 31 December to avoid penalties. 

                    *please allow ample time for mail, online banking and holidays*

Is there a discount if I pay early?

Yes.  The RM has an incentive program for early payment of property taxes.  To receive the discount, payment must be received in the office on or before the following:

  • August 31 at 4:30 p.m. - 5% discount
  • September 30 at 4:30 p.m. - 4% discount
  • October 31 at 4:30 p.m. - 3% discount
  • November 30 at 4:30 p.m. - 2% discount


    *Reminder that the discounts do not get applied to the school taxes *

When are tax notices mailed out?

Tax Notices are mailed at the end of July each year. 

How can I pay my taxes?

There are a few ways to pay your taxes:

  1. Come to the office during regular business hours and pay with debit, cash or cheque. 
  2. Online payments through your bank, using your customer # on the top right by your name of your tax notice for your the account #
  3. Mail in a cheque. Remember: payment is received the day we get the cheque not the date the cheque is dated or  envelope is postmarked. You can always mail a cheque early in the month with a post-date and we will process it on the date. 

How are my taxes calculated?

 

The property tax calculation known as Ad Valorem is shown in the following formula:


property tax =      (Taxable Assessment x Mill Rate x Mill Rate Factor)  /1,000

Taxable Assessment - This is the assessment value used as the base to calculate your property tax.

Mill Rate - After the annual budget is approved by the RM, 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. 

Minimum Tax -  A minimum tax is established to increase the amount of taxation revenue generated from lower assessed properties. 

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What happens if I don't pay my taxes?

If your current year’s taxes remain unpaid after December 31, you will be charged a monthly penalty of 1.0% and your property will be declared in arrears. 


Your property’s address and outstanding amount will be included in a newspaper advertisement of tax accounts in arrears in accordance with The Tax Enforcement Act


If your account is still in arrears 60 days after the list of lands advertisement, the RM of Nipawin will register a tax lien on your property. 


This action gives the RM the authority, under the Tax Enforcement Act, to pursue taking title of your property. 

Why do I pay school taxes when I don't have children or I am a senior?

All property owners, whether they have children attending school or not, are required by provincial law to pay school tax. 


Provincial legislation specifies that the funds for schools are to be collected by municipalities. While the RM of Nipawin bills and collects school taxes, the municipality has no jurisdiction or control over Ministry of Education mill rates. 

My taxes are too high and i want to appeal

You cannot appeal your taxes or your tax rate. You can only appeal your assessment to the Board of Revision if there is an error. 


If you have a concern about your assessment, contact the Saskatchewan Assessment Management Agency at 306-752-6142. 

Are there tax incentives for new buildings?

Yes.  The RM of Nipawin has a tax abatement policy for new industrial and commercial developments.


Under policy #1100.01, abatements for new developments and expansion to new developments will be based on the following eligibility criteria:


  • Construction year - 100% abatement
  • Year 2 - 50% abatement
  • Year 3 - 25% abatement 


The abatement applies to assessment and taxation of improvements and is not applicable to assessment and taxation levied on the land.


A minimum of $250,000 in construction value must be invested.


Residential development, including home based businesses and home occupations are specifically excluded.

Applications  must be received prior to application of a building permit.