2022-01. Allowing Property-Subclasses for All Municipalities

Year: 2022


Whereas there are inequities within classes of property between assessments and taxation; and

Whereas Section 254 of the Cities Act allows for subclasses of property for the purposes of establishing tax rates which is a useful tax tool; and

Whereas the Education Property Tax Regulations allow the Province and Separate School Divisions  the authority to subclass property for taxation purposes; and

Whereas Cities and the Province have used this legislation to sub-class property for taxation purposes, as evidence that it is a useful and necessary tax tool; and

Whereas many municipalities struggle with mitigating the inequities within classes of property for Municipal Taxation;


Therefore be it Resolved  the Municipalities Act be amended by adding under Division 7, Imposing and Calculating Tax:

Classes and sub-classes of property

(1)         A council may establish classes and sub-classes of property for the purposes of establishing tax rates.

 (2)       The Saskatchewan Assessment Management Agency shall determine to which class or sub-class any property belongs.



ACTS AFFECTED: The Municipalities Act

REGION/SECTOR AFFECTED: Towns, Villages, Resort Villages, Northern Municipalities