Google Translate Disclaimer

A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

Software-based translations do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language. The Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Revaluation 2021

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 2021 revaluation, the base date used for assessment values will be January 1, 2019. This ensures assessed values are more current and that property owners can better understand these values.

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 (POV) 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.

Changes to POV shift tax among property classes. They do not reduce or increase taxes.

Currently, 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 consulted with various sectors and organizations within the province 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

The presentation below was shown during these consultations. The presentation contains information about the upcoming revaluation and models possible assessment and tax shifts.

We need your feedback to improve Help us improve