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Revaluation 2017

Legislation requires that all properties in Saskatchewan be revalued once every four years. The most recent province-wide revaluation year was 2017, with the next one occurring in 2021.

For the 2017 revaluation, the base date used for assessment values is January 1, 2015. This ensures assessed values are more current and that property owners can better understand these values.

One of the key responsibilities Government Relations has with each revaluation is to undertake analysis and make recommendations to Cabinet respecting province-wide property classes and percentages of value that are applied to assessed values in order to calculate taxable assessments.

Percentages of Value

The Government of Saskatchewan made amendments to the percentages of value (POV) for the 2017 taxation year.

POV are used to calculate taxable assessments from assessed values calculated by assessment appraisers. Taxable assessments are then multiplied by the mill rate, established by municipalities for the municipal portion and the province for the education portion, to determine property tax.

Changes to POV shift tax among property classes. For 2017, the government adjusted the POV for non-arable (pasture) land from 40 to 45 per cent. This provided some relief to cultivated agricultural properties.

Residential POV were increased from 70 to 80 per cent to partially mitigate an expected tax shift onto commercial properties in urban centres that would have been unfair.

The POV amendments to regulations are published in the Saskatchewan Gazette, and retroactive to January 1, 2017.

All other POV remain the same for 2017 as they were for 2013.  In summary, the POV are:

  • Non-arable (range or pasture land) - 45 per cent
  • Other (cultivated) agricultural land - 55 per cent
  • Residential - 80 per cent
  • Multi-unit residential - 80 per cent
  • Seasonal residential - 80 per cent
  • Commercial/industrial - 100 per cent


The ministry undertakes consultations with various sectors and organizations within the province as part of the process of developing these recommendations. These include:

  • Government Finance Officers Association (Cities) 
  • Residential Property Associations 
  • Agricultural Associations 
  • Oil and Gas Industry
  • Pipeline Industry 
  • Commercial/Business Sector 
  • Grain Elevator Industry 
  • Mining and Forestry Industries 
  • Railway Industry 
  • Local Government Associations
  • The Saskatchewan Assessment Management Agency

The presentation which formed the basis of the consultations has been posted on this website for information.  It incorporates results of analysis of projected assessment and tax shifts prepared by the ministry.  The version of the presentation posted on the website contains information not shown in all of the consultations.

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