Property Assessment & Taxes

Property Assessments 

The City works with an independent agency, Saskatchewan Assessment Management Agency (SAMA) to provide property assessment services.   

  • Properties are re-assessed every four years or when a significant change is made, such as construction, demolition or a change in use 
  • Assessment values are used to calculate the amount of taxes that will be charged to the owner of a property 
  • Each property is assessed according to the guidelines established by The Cities Act and the Saskatchewan Assessment manual 

Updated annually, the Assessment Roll is a listing of all assessments for all properties in Melfort. View the 2024 Property Assessment & Tax Levy Roll.  

Visit the SAMA website to learn more about the assessment process.

Property Taxes 

Property Taxes are one of the ways the City collects revenue to help fund essential community services such as police and fire services, recreational facilities, and infrastructure.   

  • The taxation year runs January 1st to December 31st 
  • Tax notices are mailed out by the end of May 
  • All taxes are due June 30th of each year 
  • 1.5% interest penalties compounding monthly will be applied to all outstanding taxes  

If you have not received your notice by the end of May, please contact City Hall.    

Paying Property Taxes 

You can make a lump sum payment before June 30 or pay monthly throughout the year: 

  • Lump Sum Payment: 
    • Online banking may be available through your banking institution.  
    • At City Hall (202 Burrows Avenue W) 
      • Pay in person by cash, cheque, debit card or credit card (credit card fees will apply). 
      • Pay by cheque using the 24-hour deposit box at the front entrance of City Hall in the southeast corner.
    • By mail: 
      • Mail your payment stub and cheque dated June 30, to Box 2230, Melfort, SK, S0E 1A0.  
    • The City must receive your cheque before June 30th to avoid penalties; therefore, the City suggests you mail your cheque by June 15th but postdate it June 30. 
  • Monthly Payments:  
    • Through your mortgage financial institution: 
      • If you include tax payments with your mortgage payments, your financial institution will accumulate your payments and pay your tax bill in June. Contact your mortgage financial institution for more details. 
    • The City's Tax Installment Payment Plan Service (TIPP's): 
      • TIPP's allows you to pay your taxes in 12 monthly installments with no additional charges (no discounts, no penalties). 

A Notice of Assessment is an official document mailed to a property owner that contains information shown on the Assessment Roll for that property. Property owners that have a change in their property assessment or tax classification from the previous year will receive a notice of Assessment. 

For most residential homes and residential condominium properties the sales comparison approach is used to determine your assessment. The sales comparison approach determines property assessments through an analysis of property sales that are reflective of the base year (2023). The analysis determines which residential property characteristics influence value and to what degree they influence value. 

In most cases, your assessment will not match your property’s selling price today since your assessment value was calculated to reflect sales values as of January 1, 2023, as required by The Saskatchewan Assessment Management Agency Act. As well, your fair value assessment is reflective to the average value, determined by comparing the sales of properties with similar uses and characteristics. 

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. 

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 cannot appeal your taxes, mill rates, or the services you receive. 

The property tax calculation is shown in the following formula: 

Your Tax Bill =
Base tax +
(Taxable Assessment x Mill Rate x Mill Rate Factor) 


1000

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 City, 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.  

Base Tax - A base tax is a flat fee added to the municipal portion of each tax bill, regardless of the property’s assessment. The base tax fee relates to essential services that a property receives. 

Under The Cities Act and other legislation, the City can add charges to your tax account, such as: 

  • Local Improvements related to paving. 
  • Miscellaneous - overdue water and sewer balances can be transferred to your tax account. As well, if the City must do work on your property due to bylaw violations (e.g. untidy/unsightly land, noxious weeds) the cost of this work can be added to your tax account. 

You can withdraw from TIPPs by giving the City written notice two weeks prior to the next scheduled payment (by the 15th) of the month. 

 

If your current year’s taxes remain unpaid after June 30th, you will be charged a compounding monthly penalty of 1.5%. If your taxes are unpaid after December 31st, 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 City of Melfort will register a tax lien on your property. This action gives the City the authority, under the Tax Enforcement Act, to pursue taking title of your property. The City also has the right to pursue collection options under The Cities Act, including any or all of the following: 

  • Civil action 
  • Seizures of rent 
  • Seizures of goods and chattels 

Each property is assessed according to the guidelines established by The Cities Act and the Saskatchewan Assessment manual. Properties have different assessments based on these guidelines. Such things as the size, construction quality, style, condition or effective age of any buildings on your property can influence your property’s fair value assessment. 

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 City of Melfort bills and collects school taxes, the municipality has no jurisdiction or control over Ministry of Education mill rates.