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Education Property Tax System

2017 Education Property Tax System

As part of the 2017-18 Budget, the government has established the Education Property Tax (EPT) mill rates for 2017.

Mill rates for all classes of property have been lowered. However, because of revaluation and increased property values across the province, actual tax revenue collected through EPT will increase by $67 million, or 9.8 per cent. The EPT change for each property will vary, based on the reassessed value of that property.

The education property tax system was redesigned and property taxes were 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. This budget restores the 60/40 balance.

Separate school divisions may also use this arrangement. They 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. Most separate school divisions follow the province-wide EPT mill rates.

Municipalities will continue to collect EPT along with municipal property taxes. Municipalities will remit EPT collected to the appropriate school division. Provincially established EPT mill rates will apply to all taxable property within a municipality.

Proposed Changes to the Education Property Tax System

As part of the 2017-18 Budget, a key change being proposed to the EPT system is that EPT collected by municipalities will be paid to the provincial government’s General Revenue Fund instead of to school divisions starting January 1, 2018. 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.

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1. Education Property Tax Mill Rates

The 2017 EPT mill rates are as follows:

2017 Mill Rates 

 

2016 Mill Rates 

Agricultural

1.43

 

Agricultural

2.67

Residential

4.12

 

Residential

5.03

Commercial/Industrial

6.27

 

Commercial/Industrial

8.28

Resource

9.68

 

Resource

11.04

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2. Information for Taxpayers

Property owners will continue to receive an assessment and tax notice from their municipality as they have in the past. The municipality will continue to collect property tax payments and remit EPT to the appropriate school division as required by law.

The amount owed for EPT will appear on the municipal tax notice. In addition to tax information normally provided by the municipality in previous years, the tax notice will include EPT rates for prescribed property classes - agriculture, residential, commercial/industrial and resource.

As of January 1, 2013, discounts and incentives are no longer applicable to EPT. Penalties may still be applied to EPT and the penalty rates are established by the municipality.

Municipalities will retain the option to offer or not offer an incentive (discount/rebate) on the municipal portion of the property tax bill.

Contact your municipality regarding:

  • paying your taxes through a pre-payment plan ;
  • the assessed value of your property; and
  • declaring your tax support for a separate school division (applicable where a separate school division opts to levy EPT).

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