TAX ADMINISTATION
Municipalities rely on property taxes as a major source of revenue to fund protective services, engineering services, roads, administration, parks / recreation, and culture. Proper administration of the tax system fairly distributes the costs of local services and programs throughout the municipality.
The Town of Langham is responsible for collecting provincial education tax from property owners on behalf of the provincial government. Which is paid monthly to the government.
DETERMING PROPERTY TAX
To determine property tax, the taxable assessment provided by Saskatchewan Assessment Management Agency (SAMA) 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.
Taxable assessment X local mill rate(s) X mill rate factor (if applicable) plus minimum or base taxes = property taxes
Residential Property with a assessment value of $303,000.00
Municipal Taxes = $188,800.00 (80% taxable assessment on Improvement (house) + $53,600.00 (80% taxable assessment on Land) X .00355 (mill rate) + $824.16 plus (municipal base tax) = $1,455.00.
School Taxes = $242,400.00 (taxable assessment) X .00412 (mill rate) = $998.69.
Total Taxes = $3,277.85
- Property Tax Calculator (Note: Residential & Commercial Tabs in Spreadsheet)
2020 SCHOOL TAX LEVY
- Agricultural mill rate: 1.43 mills
- Residential mill rate: 4.12 mills
- Commercial /Industrial property mill rate: 6.27
DUE DATE
The deadline for payment of property taxes is midnight on August 31st of each year.
PENALTIES
A penalty of 1% will be applied September 1st to December 31st to all outstanding account balances and 10% on January 1st. Arrears may be subject to tax enforcement proceedings.
PAYMENT OPTIONS
- In Person at Town Office.
- Cash, Cheque, Debit, Visa and Mastercard.
- Credit Card – The Town of Langham is please to announce that it will now accept payment by VISA or Mastercard through OptionPay, our third-party payment processor, for a nominal processing click the link to view Fee Schedule . Also, please know your daily and/or transaction processing limit when making credit card payments
- Online & Phone – Please contact your bank for assistance in setting up online and phone payments. Please ensure when paying your bill you have your account # for utility bill, and roll number for property taxes.
Note: Three to five business days are required for payment to be processed. If payment is not received in our office due to this reason before the deadline, we will not waive penalties. - TIPPS (Tax Installment Payment Plan Service Program – TIPPS offers equalized monthly property tax payments). Late payment penalties will not apply to TIPPS users.
- Sign Up for TIPPS – Submit this application form
This form must be received by the Town at least two weeks prior to your next payment date. In the event of three (3) such dishonored payments, you will be discontinued from the T.I.P.P.S. plan.
PROPERTY ASSESSMENT
Property assessment is not the same as property tax.
Property assessment is the process of determining a property’s assessed value for property tax purposes as of a specific date. Assessed value is not market value, however, for most properties it is close to the average market value in an area. Once SAMA has determined the “assessed value” of a property, it is then multiplied by a percentage of value established by the provincial government for that type of property. The result is the property’s “taxable value”. Local municipalities and school divisions then multiply the “taxable value” by their corresponding mill rates to produce property tax levies, and added together with applicable base or minimum taxes for the total tax levy.
Preparation of the annual assessment roll is completed on or before April 1 of each year. Once completed, assessment notices are sent out by ordinary mail. All property owners can appeal their assessed value each year, however, only properties with assessment changes will receive a notice by mail.
The Saskatchewan Assessment Management Agency (SAMA) co-ordinates a full revaluation of all properties in the province every four years. The next full revaluation will be in 2021 and will use January 1, 2019 as the base date.”
ASSESSMENT NOTICES
The assessment notice shows the assessed and taxable value of your property for both the previous and current year for comparison purposes. The Saskatchewan Assessment Management Agency provides the Town with a “field sheet” for each property that they assess. We encourage everyone to come into the Office to review your “field sheet” to determine how your property is assessed. Each year the assessment roll is open to inspection for the public for a period of 30 days (60 days in a revaluation year).
ASSESSMENT APPEALS
If you feel an error has been made in your assessment or classification, you can appeal.. You must file your appeal within 30 days of the mailing and/or advertising of the assessment notice. This can be done in person, or by ordinary or registered mail to: The Assessor, Town of Langham, Box 289, Langham SK S0K 2L0. There is a $200 fee which is refundable if your appeal is successful.
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.
Questions regarding your assessment can be directed to the Town Office at 283-4842, or call SAMA directly at 933-5810, or visit the SAMA website.
REVALUTION
- The Saskatchewan Assessment Management Agency (SAMA) coordinates a full revaluation of all properties in the province every four years.
- The previous revaluation was completed in 2017.
Once SAMA has determined the value of a property, it is then multiplied by a percentage of value established by the provincial government. The result is the property’s taxable assessed value.
For further information regarding the Revaluation visit SAMA.
• https://mysama.ca/account/public-login allows the general public access to individual property assessments.
PLEASE NOTE: An appeal against your assessment value does not exempt you from paying taxes on time or from late payment penalties. If an appeal is successful, an adjustment will be made to your account and the appeal fee will be refunded.
SAMA’s goal is to visit each property in the province within a 12-year cycle. Currently it has been over 25 years since your municipality’s last General Reinspection. During that time, some properties have depreciated more or less than others and improvements may have been made that have not been captured by the annual maintenance inspection process. While legislation requires that SAMA conducts a Revaluation of each property every 4 years, this process does not necessarily require that a property be physically inspected. A General Reinspection is the process of visually examining all improvements (buildings) to update the information on file.