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Revaluation 2021

Provincial legislation requires all properties in Saskatchewan be revalued once every four years.

For the 2021 revaluation, the base date used for assessment values is January 1, 2019. This ensures assessed values are more current, as property values change over time.

One of the key considerations in a revaluation is the province-wide property classes and percentages of value that are applied to assessed values in order to calculate taxable assessments.

Percentages of Value

Percentages of value are used to calculate taxable assessments from assessed values determined 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.

For the 2021 revaluation, the percentages of value are:

  • 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
  • commercial, industrial, elevator, railway, resource and pipeline at 85 per cent


The provincial government consulted with various sectors and organizations in Saskatchewan as part of the process of considering percentages of value and property classes. These include:

  • 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

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