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The education property tax system (EPT) was redesigned and property taxes lowered significantly in 2008-09. As part of that redesign, the government committed to a 60/40 split for the funding of education - 60 per cent coming from the government’s grants and 40 per cent from EPT.
In recent years, EPT has remained unchanged while education costs have continued to increase. The share of education costs funded by EPT has been approximately 35 per cent. The 2017-18 Budget restored the 60/40 balance.
Starting January 2018, EPT collected by municipalities is paid to the provincial government’s General Revenue Fund instead of to school divisions. The change responds to requests from the Saskatchewan School Boards Association and school divisions to wrap up their involvement in property tax. This change will have no impact on individual ratepayers.
Separate school divisions have a right to levy taxes in order to fund their educational system. Each separate school division decides whether to establish its own property tax mill rates or to participate in the provincial funding structure.
The prescribed classes of property used to calculate EPT mill rates have one additional class compared to the property classes used for municipal property tax purposes. Any discounts offered by the municipality do not apply to EPT.
The 2017 EPT mill rates are as follows:
2017 Mill Rates
2016 Mill Rates
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