Tax & Assessment

Property Assessment

Property assessment is a key part of the municipal taxation process. Assessment is the process of valuing all properties within a jurisdiction using a specified appraisal technique.

The Saskatchewan Assessment Management Agency (SAMA) is an independent agency bound by provincial legislation that provides property assessment services to Saskatchewan municipalities. The Town of Macklin works with SAMA to determine reliable assessment values for local properties. Properties are re-assessed every four years. 2017 was a re-assessment year in Saskatchewan.

It is important to recognize that property assessment values may not necessarily reflect market value growth, except when re-evaluation updates occur every four years. When property assessments are calculated, a base date is selected and the assessment reflects the value of the property as it would have existed on that base date.

For more information regarding appeals, please visit SAMA's website at&www.sama.sk.ca. You may also wish to use the SAMAVIEWlink to view your own individual property information.

Property Taxation
Municipal Tax

Once property assessments have been determined by SAMA, Town Council sets a mill rate. A mill rate is the amount of tax paid per $1,000 of assessed property value. Mill rate factors and other tax tools may be used by Town Council to redistribute the amount of total taxes paid by each property class. The Town of Macklin has three main property classes:
Residential
Commercial/Industrial
Agricultural
A base tax is a tax tool where a specified dollar amount per unit is added to the municipal portion of each tax bill, regardless of its assessed value.
Mill rates are calculated annually by dividing the Town's budgeted revenue by the property assessment values determined by the Saskatchewan Assessment Management Agency. The last reassessment was in 2017.

Education Tax
Saskatchewan municipalities also collect education property taxes from property owners, based on tax rates that are set by government. Every Saskatchewan citizen is required to pay education tax. Municipalities must remit these taxes to local boards of education. The Town of Macklin collects education taxes on behalf of the Living Sky School Division. The municipality does not keep any portion of education taxes and is not responsible for any part in determining what the education mill rate will be.

Paying Taxes
Tax payments can be made any time prior to December 31 without penalty. On January 1, a penalty of 12% will be applied to any unpaid taxes.
Please note that tax payments can be made any time before tax notices are received. This can be done through online banking, by post-dated cheques, or payments made at the Macklin Town Office.
For any other payment arrangements, please contact the Town of Macklin. 306-753-2256

SAMAView
The Saskatchewan Assessment Management Agency provides an online tool for property owners to view their individual property assessments. At SAMAView,you can:

  1. Verify your property assessment information
  2. Compare your assessment to similar or neighboring properties; and
  3. Get a general idea of assessed values in your municipality.

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