Taxes & Assessment
2015 Assessment Notices
2015 assessment notices have been mailed to all R.M. of Corman Park property owners. Due to the significant property assessment review and re-inspections that have occurred to several properties within the R.M. an opportunity is being provided to all taxpayers to review their assessment values and the impact it will have on their 2015 property tax levy.
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 here.
Further information regarding Property Assessment and Taxation can be found on the Government of Saskatchewan website www.municipal.gov.sk.ca/publications or www.education.gov.sk.ca and on the SAMA (Saskatchewan Assessment Management Agency) website www.sama.sk.ca. SAMA makes property assessment information available through their SAMA View application on-line in municipalities where they provide assessment services. With SAMA View you can verify your property assessment information; compare your assessment to similar or neighboring properties; and get a general idea of assessed values in your municipality.
- Property assessment appeal deadline, on or before 5:00 p.m. June 15, 2015
ASSESSMENT NOTICE AND APPEAL GUIDE
NOTE: THE CLOSING DATE FOR APPEALS IS June 15, 2015.
Enclosed with this guide is the Assessment Notice stating your property assessment. The Assessment Notice is the official notice of the assessed value of your property as determined by Saskatchewan Assessment Management Agency (SAMA). This notice and timeframe is the only opportunity for appealing assessments during the year. SAMA makes every effort to ensure property assessments are done fairly and accurately. However, if you feel that an error has occurred, we will help you review your assessment. If you disagree with the property value established by SAMA, there is a formal appeal process available to you.
How Do I Know If The Assessed Value Of My Property Is Correct?
Perhaps the best way to check your assessment is to compare it with homes or properties that you feel are similar to your property. Where possible the Municipality will make available comparative information used to arrive at the assessed value of the property – as long as this information is not considered private or confidential in nature.
What Can I Do If I Have Concerns About My Property Assessment?
Your first step should be to find out how your property was assessed. You can contact SAMA directly in Saskatoon at (306)933-5385 or 1-800-667-5203 or make an appointment at an open house to be held in the municipal office on the following dates:
Open House Schedule at RM Office
Wednesday May 27, 2015 – 1 pm to 7pm, at 111 Pinehouse Drive, Saskatoon, SK
An appraiser from SAMA will be available to discuss your assessment with you. Please phone for an appointment at (306)242-9303.
You may also examine the assessment roll at the Municipal office any time during working hours until the appeal deadline of June 15, 2015.
Who Handles Appeals?
The Board of Revision is the local (Municipal) level of appeal. Members of a Board of Revision are appointed by your municipal council but cannot be council members. The Board members, come from a variety of backgrounds and, like you, they are taxpayers.
What Is The Appeal Process?
Appeals may be initiated by any person with an interest in, or that is affected by the assessed value or classification of any property. This must be done within 30 days of the assessment roll being advertised or the mailing of the assessment notice.
An appellant is required to provide significant detail in a Notice of Appeal. Complete in full the appeal form provided with your assessment notice. Attach to this form any other information supporting your appeal.
Be sure to state specifically where you think the error is, and the nature of the error. The details required include all grounds on which the appeal is based, including:
¨ description of the valuation or classification allegedly in error;
¨ specific grounds on which it is alleged that an error exists; and
¨ summary of the material facts supporting the appeal.
The secretary of the Board of Revision is required to place on the Board list only those notices of appeal which include the above information. An appeal of property taxes cannot be placed on the list.
The Board of Revision is only concerned with whether or not the value of your property was assessed correctly. Your property assessment is made up of land or improvement (building or structure) or both. One or both of these assessments may be appealed.
Also, a fee of $75.00 per property appealed, payable to the R.M. of Corman Park No. 344, must accompany the appeal notice. The fee will be refunded if the appellant is successful in their appeal and a change in the assessment value occurs.
The Simplified Appeal Process
The simplified assessment appeal process exempts the appellant from disclosure of evidence requirements. The same notice of appeal form is used for both simplified and regular appeals.
The Board of Revision chairperson may establish panels consisting of one or more persons to hear simplified appeals. This panel has full powers of a board to hear and decide appeals.
You may decide to opt for a simplified appeal process in the following instances:
- for all (single family) residential properties regardless of assessed value; and
- for any property valued under $100,000 within rural municipalities
Can I base my appeal on the fact that I feel my taxes are too high?
No. Legislation outlines the valid grounds of appeal. The Board of Revision has no jurisdiction with respect to the level of taxation.
Can I withdraw my appeal?
You may voluntarily withdraw your appeal by notifying the secretary of the board of revision at least 15 days before the appeal is scheduled to be heard. Where an appeal is withdrawn in this way, the appeal fee is refunded. If the parties to an appeal reach an agreement to adjust, you must provide written notice of your withdrawal to the secretary to the Board of Revision.
What evidence may I present at the hearing?
All written materials that you intend to rely on to support your appeal must be filed with the secretary of the Board of Revision and given to all other parties to the appeal at least 20 days before the hearing.
The Municipal Assessor is required to provide you and all other parties, at least 10 days before the hearing, an assessment field sheet and written explanation of how the assessment was determined.
Any party that plans to file written material must do so at least 5 days prior to the appeal.
When Are Appeals Heard?
If you submit an appeal, you will be notified 30 days prior, in writing, of the time and place of your appeal hearing. At the hearing, you will have an opportunity to restate your concerns to the Board of Revision.
Am I required to attend the Board of revision hearing?
You must appear in person or be represented by an agent. Failure to appear may result in the Board making a decision in your absence, or dismissing your appeal leaving no further right to appeal.
How long does the Board of Revision have to make a decision?
Hearings of the Board of Revision must be concluded and its decisions made within a specified amount of time which begins on the date a municipality publishes the notice for completion of the assessment roll. Activities are to be concluded within 90 days of publishing the notice respecting the mailing of assessment notices.
Can I Appeal The Decision Of The Board of Revision?
If you are not satisfied with the decision of the Board of Revision, the appeal can be taken to the Assessment Appeal Committee. The secretary of the Board of Revision will provide appeal information with your appeal decision.
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) 40% (R) Residential 70%
(B) Commercial 100% (M) Multi-unit 70%
(E) Elevators 100% (S) Seasonal 70%
Calculating Your Estimated 2015 Municipal & Education Property Tax
To assist with estimating your 2015 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.
2015 Municipal Mill Rate
The R.M. of Corman Park has set the Mill Rates for 2015; Please see the chart below for the Effective Mill Rate. If you should have any questions regarding the Mill Rates or your taxes, please contact the R.M. office at (306) 242-9303.
Further information regarding Property Assessment and Taxation can be found on the Government of Saskatchewan website www.municipal.gov.sk.ca/publications or www.municipal.gov.sk.ca/Administration/Education-Tax-System
and on the SAMA (Saskatchewan Assessment Management Agency) website www.sama.sk.ca. In 2009 SAMA introduced SAMAView on its website. Now anyone can do an on-line search for property assessment information in municipalities where assessment services are provided by SAMA.
2015 Education Property Tax Mill Rates
The R.M. of Corman Park collects property taxes on behalf of two taxing authorities: School Boards (Public and Separate) and the Municipality. Each taxing authority establishes its annual budget and, after taking into consideration other sources of revenue, determines the total revenue required through taxation.
The Government of Saskatchewan has set the 2015 Education Property Tax (EPT) mill rates to be levied with respect to every school division and property tax for the 2015 taxation year. The 2015 EPT mill rates are the same as in 2014.
For 2015 the Prairie Spirit (Public) School Division #206 and the St. Paul’s R.C.S.S.D. #20 Greater Saskatoon Catholic Schools will both continue to use the education property tax mill rate established by the province as follows:
- 2.67 mills for agricultural property classes
- 5.03 mills for residential, seasonal & multi-unit property classes
- 8.28 mills for commercial/industrial property classes;
- 11.04 mills for resource(oil and gas, mines and pipelines)
School Tax Support
If you wish to change your education tax from one school board to another based on your faith, please use the forms provided on our website or at the RM office and submit the declaration to the R.M. office by June 15, 2015, (assessment appeal deadline).
- Only specific areas of the RM provide for the option of Public or Separate School tax declaration.
- Contact the R.M. office for further information regarding school tax declaration.
Find the school declaration forms here:
Local School Division Contact Information:
|Prairie Spirit (Public) School Div #206
121 Klassen Street East
Warman SK S0K 4S0
|Phone: (306) 683-2800
Fax: (306) 934-8221
Greater Saskatoon Catholic Schools
St.Paul’s R.C.S.S.D. #20
420 22nd Street E.
|Phone: (306) 659-7000
Fax: (306) 659-2011
Property Tax Arrears and Penalty
Taxes are due December 31, annually; All outstanding amounts are subject to a 1% per month (12% annually) penalty which is applied January 1st and each month thereafter.
If an amount appears in the arrears column of your property tax notice, the amount is correct to July 31st with additional penalty being added at the 1st of each month thereafter. Please contact the municipal office at (306) 242-9303 for the exact amount required if payment is made after August 1st.
The RM now has TIPPS in effect. Taxpayers can always utilize internet and phone banking services to make tax, accounts receivable and utility payments. To enroll in TIPPS please click here. To cancel TIPPS, please click here. For additional information on this service, click here.
If you have any questions, contact the office at (306) 242-9303.