City of North Battleford - Saskatchewan
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2021 Taxes Information

City of North Battleford residents will notice changes in their property taxes this year.

The city’s mill rate impact on an occupied average residential property assessed at $153,190 with an average increase of 1.24% is as follows:

Rate Description

2021 Mill rate

2020 Mill rate

Financial Impact

Uniform mill rate and factor

5.591 mills

5.527 mills

$20.17

Residential Base Tax

$9.21

n/a

$9.21

Total Impact

 

 

$29.38

  1. Commercial – Municipal Taxes

The proposed mill rate impact of an average commercial property assessed at $372,610 with an average decrease of 3.28% is as follows:

Rate Description

2021 Mill rate

2020 Mill rate

Financial Impact

Uniform mill rate and factor

17.5254

16.377

$220.61

Recreation capital levy

1.59 mills

1.41 mills

$49.17

Total Impact

 

 

$269.78

To help you understand why your taxes changed, how to pay your taxes, and to answer frequently asked questions, the City has prepared some basic information.

Changes to Education Property Taxation

Education property taxes (EPT) are taxes that are set by the provincial government and go directly to local school divisions. This year, the province increased EPT for residential and commercial properties. The City of North Battleford has no influence over EPT rate changes and does not administer these funds. The City is required to collect these funds and sends the collected funds to the province to be distributed to the school divisions.

Revaluations

Every four years, the Saskatchewan Assessment Management Agency (SAMA) is required by law to revaluate all properties in the province. 2021 is a revaluation year and the beginning of a new 4-year cycle. All properties in the province are assessed based on their estimated value on January 1st, 2019. SAMA compares sales data of similar properties (age, size, floor space, quality of construction, and location) to provide an estimate of your property’s value. This year, the average residential property value increased by 1.24% since 2017 and the average commercial property decreased by 3.28%. For more information on how property assessments are calculated, click here or visit the SAMA website.

It is important to note that property revaluations do not change the total tax revenue collected by the City of North Battleford. However, the change in revaluation does change how taxes are distributed. The City of Airdrie, Alberta, has a video which explains the impact of revaluations on your property tax payments. You can view the video here.

It is also important to note that revaluations are only one part of how your taxes are calculated.

Changes to Residential Taxation

The City of North Battleford Council approved a 1% increase in residential property tax revenues. Please Note that this does not mean that everyone will see an increase of 1%, as revaluations change everyone’s property values and therefore the amount of taxes a specific property will pay based on the change in their assessment.

Changes to Commercial Taxation

  

In December 2020, City Council approved a 1% increase in commercial property tax revenues. Around the same time, the Government of Saskatchewan reduced the percentage of taxable value for commercial properties from 100% to 85%. As a result of the provincial change, you will notice changes in both in your taxable value and the commercial mill rate. The mill rate adjustment is required to ensure that the City collects the same amount of taxes that it had budgeted for. If the City did not increase its mill rates to accommodate for the difference, services would be significantly impacted and reduced, or the City would go into debt to accommodate for the loss of budgeted funds while maintaining current service levels.

UPAR

The Underground Pipeline and Asphalt Replacement (UPAR) Program is a regular payment that goes towards routine replacement of water and sewer pipes, and asphalt. There have been no changes to UPAR rates since 2017.

Payment Options

Residents have several options to pay their taxes:

  1. Pay online right now by clicking here.
  2. Come to City Hall during our hours of operation and pay with cash, debit, or cheque.
  3. Drop off a cheque in our locked drop-box just at the doors closest to the corner of 13th Avenue and 101st Street at any time.
  4. Pay through Online Banking. Go to bill payments and search for “North Battleford Taxes.”
  5. Sign up for the Tax Installment Payment Program (TIPPS) and make monthly installments to avoid paying the balance all at once. You can sign up for TIPPS by emailing us a completed copy of this form and a scan or high-quality picture of a direct withdrawal form from your bank to taxes@cityofnb.ca OR drop these forms off in the drop-box at City Hall.
FAQ

When are taxes due?
Taxes are due on August 31st.

I do not think my assessed property value is accurate.
Property assessments are done by the Saskatchewan Assessment Management Agency (SAMA). The assessment roll was opened for inspection on May 19th for 60 days. All property owners should have received a Property Assessment Notice in the mail with an Assessment Appeal form. Property owners are required to submit appeals not later than July 18th to be eligible for the appeal process. The Saskatchewan Assessment Agency (SAMA) manages the appeal process.

Why are properties assessed based on the sales from 2019?
SAMA estimates what the value of every property would have been on January 1st, 2019. This is called a retrospective assessment. Retrospective assessments have two advantages:

  1. Past sales data is more easily available than present sales data;
  2. Assessments better align with long-term sales trends and are less vulnerable to short-term market booms and busts

What are “mill rates”?
“Mill” is a fancy word for 1/1000th. The mill rate is the amount of money taxed per $1000 of property value.

Will the City collect more taxes because of the 2021 revaluation?
No. The revaluations do change who pays more or less taxes, but the total amount of taxes collected by the City does not change as a result of revaluations.

I do not think my property tax bill is fair. Can I appeal my taxes?
Property taxes are based on your property’s assessed value and the City’s mill rate. There is no option to appeal your property tax amount there is only an option to appeal your property’s assessed value amount. Appeal Submissions are due not later than July 18th, 2021 to be eligible for the appeal process. Please see FAQ b) for further details.

I do not have a child attending public school. Do I have to pay the Education Property Tax?
Yes. There is no option to opt out of the Education Property Tax. Property owners may choose which local school division they wish to support (i.e., public or Catholic) while assessments are open for inspection.

I do not have enough money to pay my property taxes. What should I do?
If you do not have enough money to pay your taxes by the deadline, the best option is to sign up for the monthly payment plan through our TIPPS Program. Click here and check the Payments tab to sign up.

My taxes are in arrears. What are my options?
If your taxes go into arrears, you should contact City Hall immediately to set up a payment plan.