Taxes & Assessment

2019 Assessment Notices

The 2019 assessment notices have been mailed to all R.M. of Corman Park property owners.  Property assessment appeals may be initiated by any person with an interest in, or that is affected by, the assessed value or classification of any property. You can appeal if you believe there has been an error involving property valuation, property classification, and exemption, the contents of the assessment roll or the assessment notice; however there is no provision to appeal property taxes. A notice of appeal form is included with the assessment notice or is available at the municipal office or on our website:

For further information regarding assessment visit the SAMA (Saskatchewan Assessment Management Agency) website  On the website on-line searches can be conducted for any property assessment in municipalities where assessment services are provided by SAMA.

The Assessment Process and Its Relation to Taxes

SAMA will first determine an assessed value for properties.  After that, a provincial government tax policy is applied.  The policy multiplies a percentage formula against the assessed value, producing what is called the taxable value.

            Provincial Property Classes and Percentages of Value

(A) Agriculture 55% (P) Railway 100%
(N) Non-arable (Range) 45%  (R) Residential 80% 
(B) Commercial 100% (M) Multi-unit 80% 
(E) Elevators 100% (S) Seasonal 80% 

2018 Municipal Mill Rate

Council at their June 18th, 2018 meeting set a uniform mill rate of 4.75 for 2018, which results in an additional $771,911 of revenue to the R.M. over 2017 rates. The 2018 mill rate factors are as follows:

Tax Class  Uniform Mill Rate   Mill Rate Factors   Effective Mill Rate
 Agriculture 4.75  X 1.40 = 6.65
 Residential 4.75 X 0.87 = 4.13
 Commercial 4.75 X 1.10 = 5.23

The Province of Saskatchewan requires the RM to conduct a revaluation of all properties every four years.  The latest revaluation occurred in 2017 and current assessments are based on property values as of January 1, 2015.  The RM contracts SAMA (Saskatchewan Assessment Management Agency) for all property valuations. Provincial legislation determines the percentage of the assessed value that is taxable.  The taxable assessment for residential properties is 80%, for agriculture 55%, non-arable (range) 45% and commercial 100%.

2018 Education Property Tax Mill Rates

For 2018 the Prairie Spirit (Public) School Division #206 and the St. Paul’s R.C.S.S.D. #20 Greater Saskatoon Catholic Schools are both expected to use the education property tax mill rate established by the province as follows:

  • 1.43 mills for agricultural property classes
  • 4.12 mills for residential, seasonal & multi-unit property classes
  • 6.27 mills for commercial/industrial property classes;
  • 9.68 mills for resource(oil and gas, mines and pipelines)

Calculating Your Estimated 2019 Municipal & Education Property Tax

To assist with estimating your 2019 property tax levy we have illustrated examples for the different property tax classes. The mill rate used to calculate the public and separate education property tax is the same.

The Final Taxable Value required for calculation is shown on the assessment notice for land and improvements by class. 

The effective Mill Rate required for calculating the municipal levy and school levy for each class are shown below.  
Municipal & school mill rates used are based on 2018, which is subject to change once 2019 mill rates are established.

Tax Class Taxable Value  X Effective Mill Rate  = Levy  
 A & N  100,000  x  6.65 / 1000  = $665.00 Municipal 
 A & N 100,000  x  1.43 / 1000  = $143.00  Education Tax

 Tax Class Taxable Value X Effective Mill Rate =  Levy  
 R & M & S 100,000 X  4.13/1000 = $413.00 Municipal
R & M & S 100,000 X 4.12/1000 = $412.00 Educational Tax

Tax Class  Taxable Value X Effective Mill Rate = Levy  
 C & E & P 100,000 X 5.23/1000 = $523.00 Municipal
C & E & P 100,000 X 6.27/1000 = $627.00 Educational Tax