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Property Tax Percentages of Value Updated for 2021

Released on December 4, 2020

Today, Government Relations Minister Don McMorris announced the percentages of value to be applied to properties starting in 2021, as part of the revaluation cycle across the province.

For 2021, the percentage of value for commercial, industrial, elevator, railway, resource and pipeline properties will be 85 per cent compared to 100 per cent set in 2017 when the previous revaluation occurred.

“This change improves tax fairness by narrowing the range of percentages of value that apply to property assessments,” McMorris said.  “The adjustment also recognizes the COVID-19 challenges faced by businesses and industries so they remain competitive to help create jobs for Saskatchewan families.”

All other percentages of value remain unchanged from the previous revaluation cycle:

  • Non-arable (range or pasture) land at 45 per cent. 
  • Other (cultivated) agricultural land at 55 per cent.
  • Residential, multi-unit residential and seasonal residential at 80 per cent.

Education property tax mill rates are determined as part of the annual provincial government budget process.

Provincial legislation requires all Saskatchewan properties be revalued every four years, since their values change over time.  Along with this update, the provincial government reviews the percentages of value for different types of property.

The assessed value of a property (calculated by an appraiser) multiplied by a percentage of value determines its taxable assessment. The taxable assessment is then multiplied by a mill rate (as established by municipalities for the municipal portion and the provincial government for the education portion) to determine the amount of property tax owed.


For more information, contact:

Jay Teneycke
Government Relations
Phone: 306-798-6095

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