Municipal Tax
Once property assessments have been determined by SAMA, Town Council sets a mill rate. A mill rate is the amount of tax paid per $1,000 of assessed value. Mill rate factors and other tax tools may be used by the Town to redistribute the amount of total taxes paid by each property class. The Town of Leader has three main property classes:
- Residential
- Commercial/Industrial
- Agricultural
A base tax is a tax tool where a specific dollar amount per unit is added to the municipal portion of each tax bill, regardless of its assessed value.
Mill rates are calculated annually by dividing the Town’s budgeted revenue by the property assessment values determined by SAMA.
Education Tax
Saskatchewan municipalities also collect education property taxes from property owners, based on tax rates hat are set by the government. Every Saskatchewan property owner is required to pay education tax. Municipalities must remit these taxes to the Minister of Finance. The Town of Leader collects education taxes on behalf of the Chinook School Division. The municipality does not keep any portion of education taxes and is not responsible for any part in determining what the education mill rate will be.
Current Tax Rates
Municipal Mill Rate
Residential:
Commercial:
Agricultural:
6.4000
6.4000
6.4000
Education Mill Rate
Residential:
Commercial:
Agricultural:
4.5400
6.8600
1.4200
Developed Base Tax:
Residential:
Commercial:
Agricultural:
$1,158.93
$2,103.23
$603.20
Undeveloped Base Tax:
Residential:
Commercial:
Agricultural:
$411.33
–
$301.60
*Commercial base tax is the same regardless of whether or not there is an improvement on the property.
Tax Payments
Tax payments can be made anytime during the year, even before a tax notice is received. However, those wishing to receive the tax discount of 3% must submitt payment by July 31st. Tax discounts apply to the municipal tax portion only (education tax is excluded from discount).
Taxes that remain unpaid after December 31st of the year in which they are levied shall be considered in arrears and subject to a penalty of 10%.
Payments on your tax account can be made at the Town Office by cash, debit or cheque, at your financial institution, or through online banking. For any other payment arrangements, please contact the Town of Leader at 306-628-3868.
Tax Information
Tax levy information is available to the public by calling the Town Office. If you’d like to obtain property tax information for any property within the Town of Leader, you may request a tax certificate. A tax certificate will provide you with:
- the amount of taxes levied and still owing;
- the total amount of arrears;
- the amount of any current or proposed local improvements attached to the property;
- whether an assessment appeal is outstanding; and
- whether there are outstanding amounts that may be added as a result of an order to remedy or utility arrears.
A tax certificate is $30 per property and can be paid by cash, cheque, or debit at the Town Office. Requests for tax certificates must be made in writing, by email or mail, and clearly identify the requested property by civic address and legal land location.
If you are the property owner and you’d like an update on the balance of your property tax account, please call the Town Office at 306-628-3868.