Welcome to the
Village of Laird
Assessment
2021 is a reassessment year and the start of the next four-year assessment cycle. A reassessment of all property classes is required by provincial legislation every four years so that property values are more up-to-date, accurate and fair.
What is an Assessment?
An assessment is the act of determining a property's value. These assessments are used as a basis for the distribution of property taxes among property owners. Property assessment is not the same as property tax.
Who Prepares Property Assessments?
Saskatchewan Assessment Management Agency (SAMA) - an independent agency that manages the rules of property assessment in Saskatchewan and provides property assessment services to most Saskatchewan municipalities.
What is an Assessment Notice?
The Assessment Notice is the official notice of the assessed value of your property as determined by SAMA. These are mailed annually, usually in April. Normally only owners with properties that have changes will receive a notice, but in a revaluation year, every property owner will receive one.
Assessment values of any properties can be found on SAMAView, which provides public access to search, view and compare individual property assessments. Access is free of charge for personal and non-commercial users. Any person wanting to view property values and details can sign up for an account and search for any property that SAMA assesses. Click HERE to sign up.
What is the relationship between property assessment and taxes?
First, SAMA determines the assessed value of the property. Provincial legislation requires municipalities to use these values when determining taxes. The second part is the application of provincial government established tax policy, such as property classes, percentage of value, and statutory exemptions. The third and final part of the process involves a provincial education mill rate factor, and the local mill rate factor, which is determined annually by the Village of Laird, based on local budget needs. Then the taxable assessment is multiplied by the mill rates to determine your property tax bill.
ASSESSED VALUE x Percentage of Value & Exemptions x Mill Rates = Property Taxes
(SAMA) (Province) (School & Village)
I feel there is an error on my Assessment. How do I appeal?
First Level: Local Board of Revision
If you feel an error has been made in your assessment or classification, you can appeal. An appeal form is enclosed with the assessment notice. Only your property assessment can be appealed, not taxes or mill rates. Appeals cannot be based on the fact that you feel your taxes are too high. The grounds for appeal must be detailed. It is your responsibility to make a case to the Board of Revision. Every municipality is required to establish a Board of Revision to hear appeals. The board, upon hearing the appeal, will correct the assessment if an error has been made.
Contact the Village of Laird office to file an assessment appeal to the Board of Revision.
Second Level: Saskatchewan Municipal Board
A property owner can request a review of a decision made by the local Board of Revision by contacting the Assessment Appeal Committee of the Saskatchewan Municipal Board.
Third Level: Court of Appeal
Matters of law relating to assessment can be taken to the Court of Appeal of Saskatchewan.
How do I withdraw my Assessment Appeal?
Municipalities can request the withdrawal of an assessment appeal where there is mutual agreement between all parties that an adjustment to the property assessment is in order.
Taxation
Property Tax
Property taxes are the main source of revenue for most municipalities and schools. The ability to deliver services depends on a stable assessment base.
To determine property tax, the taxable assessment 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.
Education Tax
The Province of Saskatchewan sets the mill rates for Education Property Tax for all public school divisions. The Village of Laird is bound by provincial legislation to bill and collect education property tax. The Village of Laird does not keep any portion of the education taxes, we are responsible for forwarding the education tax collected to the government each month.
Percentage of Value
The percentage of value is the percentage of an assessment that is taxable. These values have been set by the Provincial Government as follows:
Non-Arable Ag Land: 45%
Cultivated Ag Land: 55%
Residential: 80%
Commercial & Industrial: 85% (Lowered in 2021 from 100%)
Mill Rates
The Village of Laird Council establishes the municipal tax rate (or uniform mill rate) expressed as a mill, by dividing the amount of taxation revenue it requires by the total taxable assessment and multiplying that number by 1,000.
2023
2023 Mill Rate
8.5 mills
2023 Mill Rate Factors
Agriculture: 1.3
Residential: 1
Commercial & Industrial: 1
2023 Minimum Tax
Agriculture
Land: $400.00
Improvements: $0.00
Residential
Land: $400.00
Improvements: $950.00
Commercial & Industrial
Land: $1,000.00
Improvements: $1,000.00
2023 Education Mill Rate
Agriculture: 1.42
Residential: 4.54
Commercial & Industrial: 6.86
Resource: 9.88
2022
2022 Mill Rate
8.5 mills
2022 Mill Rate Factors
Agriculture: 1.3
Residential: 1
Commercial & Industrial: 1
2022 Minimum Tax
Agriculture
Land: $400.00
Improvement: $0.00
Residential
Land: $400.00
Improvement: $950.00
Commercial & Industrial
Land: $1,000.00
Improvement: $1,000.00
2022 Education Mill Rate
Agriculture: 1.42
Residential: 4.54
Commercial & Industrial: 6.86
Resource: 9.88
2021
2021 Mill Rate
8.5 mills
2021 Mill Rate Factors
Agriculture: 1.3
Residential: 1
Commercial & Industrial: 1
2021 Minimum Tax
Agriculture
Land: $400.00
Improvement: $0.00
Residential
Land: $400.00
Improvement: $950.00
Commercial & Industrial
Land: $1,000.00
Improvement: $1,000.00
2021 Education Mill Rate
Agriculture: 1.36
Residential: 4.46
Commercial & Industrial: 6.75
Resource: 9.79
2020
2020 Mill Rate: 9.5 mills
2020 Mill Rate Factor: 1
2020 Minimum Tax
Residential land: $350.00
Improvements: $900.00
Agriculture: $350.00
2020 Education Mill Rates
Agriculture: 1.43
Residential: 4.12
Commercial & Industrial: 6.27
Resource (Oil/Gas/Pipeline): 9.68
Payment of Taxes
Discounts are given on the municipal portion of your property taxes for early payment (discounts do not apply to school taxes):
5% - If paid January 1 - July 31
4% - If paid August 1 - 31
3% - If paid September 1 - 30
2% - If paid October 1 - 31
1% - If paid November 1 - 30
If taxes remain unpaid as of January 1, a 15% penalty will be applied to the remaining balance.