Property Tax

Annual Property Taxes

2024 Tax Notices mailed May 07.

The Municipality bills and collects taxes annually. Each year your property tax bill consists of two components:

Municipal Tax
Education Tax

Municipal Tax:

Council approves the municipal budget each year to determine how much revenue is required to support and provide municipal programs and services. From this amount, grants and other sources of revenue other than property tax are subtracted. The difference determines the amount of revenue the Municipality must collect from property tax each year.

Education Tax:

The Province of Saskatchewan sets the mill rates for Education Property Tax for all public school divisions. The separate school divisions set their own mill rates and often adopt the provincial mill rates. The Municipality is bound by provincial legislation to bill and collect education property tax. The Municipality does not keep education property tax for use in providing municipal programs and services, and must remit these collected taxes to the Province. More information on the setting of education property tax mill rates can be found on the Saskatchewan.ca webpage at Education Property Tax Mill Rates

As of January 1, 2013 municipalities cannot apply discounts or incentives to education property tax. Discounts will only apply to municipal taxes.

The Education Property Tax mill rates set for the current tax year are as follows:

Property Class	2021 Mill Rate	2022 Mill Rate	2023 Mill Rate	2024 Mill Rate
(A) Agriculture	1.36 mils	1.42 mils	1.42 mils	1.42 mils
(R) Residential	4.46 mils	4.54 mils	4.54 mils	4.54 mils
(CO) Commercial / Industrial	6.75 mils	6.86 mils	6.86 mils	6.86 mils
(CR)Resource (Oil, Gas, Pipelines, etc.)	9.79 mills	9.88 mils	9.88 mils	9.88 mils

Tax Rates & Mill Rates

Tax Rates

The Tax Rate is not the Mill Rate.

On your property tax notice, you will see a single number called 'Tax Rate'. The Tax Rate is calculated by taking the Mill Rate and dividing by 1,000, then multiplying that number by the Mill Rate Factor.

To calculate your taxes, multiply your taxable assessment by the tax rate.

Taxable assessments are a percentage of the assessment value. Provincial legislation sets the percentages based on property classes.

An effective tax rate (ETR) ratio limit of 7:1 is placed on local tax tools. The ETR limit sets the maximum ratio between the highest ETR and the lowest ETR after all tax tools have been applied.

The ETR is the total municipal property tax levy for a given property class divided by the taxable assessment for that property class after all tax tools, such as mill rate factors, base tax and minimum tax, are considered.

Provincial Property Classes and Percentages of Value:

Property Class	Taxable Percentage
(A) Agriculture	55%
(N) Non-arable (Range)	45%
(R) Residential	80%
(C) Commercial	85%
(E) Elevators	85%
(P) Railway	85%

The Municipal mill rates for 2024 are as follows:

Property Class	Mill	Mill Rate Factor	Total
(A) Agriculture	10	.86	8.6
(N) Non-arable (Range)	10	.86	8.6
(R) Residential	10	.86	8.6
(CO) Commercial	10	6	60
(CR) Commercial Resource	10	6	60

Property Tax Payment Options

Internet or Telephone Banking: Register your payment with the Roll Number located on the front of your property tax notice. Please allow up to two business days for payment processing by the vendor. Some vendors may take longer.
By Mail: Mail your cheque to: Box 40, Marshall, SK S0M 1R0. Post-dated cheques are accepted. Please do not enclose cash.
24-Hour Drop Box: Located at the main gate of the Municipal Office. Please include the roll number on the bottom of cheque.
In Person: Municipal Office open (by appointment only currently) from 8:00 am - 4:00 pm Monday to Friday. Payment methods accepted are Cash, Cheque or Debit, Credit Card.
Pre-Authorized Payment Plan: Make monthly/instalment payments rather than one annual property tax payment. You may join the program anytime, for more information call 306-387-6244.
Property Tax payments made after December 31 will have a late penalty of 1% per month applied.

Residential Exemption in Rural Municipalities

If you occupy a dwelling in the RM of Wilton, you may qualify for an exemption to REDUCE all or a portion of the taxable assessment on your principal dwelling, as per section 293 of The Municipalities Act. Dwellings located within hamlets are excluded.

The total taxable assessment of any agricultural land you own or lease located within the RM of Wilton, or an adjoining Saskatchewan rural municipality, will be applied to reduce your residential taxable assessment.

An affidavit listing land owned or leased within the municipality or adjoining municipalities must be completed and returned to the assessor.

Affidavit Form

Property Tax Important Dates

2025 is a reassessment year. Provincial legislation states that all property types must be reassessed every four years so that property values are more up-to-date, accurate and fair. In 2025, your property will be reassessed and updated to reflect its assessed value as of January 1, 2023, the legislated base date used.

Your property's new 2025 reassessed value will be used as the starting point to calculate your property tax for the next four years 2025-2029. All property types were last reassessed in 2021 using the base date of January 1, 2019.

Spring 2024: Your Assessment Notice will be mailed in April. Your Tax Notice for 2024 will be mailed out by the end of May. You may choose to register for the Pre-Authorized Payment Plan to spread the cost over the year.

December 31, 2024: Your 2024 Property Tax payment is due.

Take Advantage of Early Discount dates as may be offered.

Please note: There is a Dropbox outside of Municipal Office front entrance and at the main gate to deposit cheques.

Frequently Asked Questions about Property Tax

If I have tax arrears owing from a previous year, can my penalty charges be waived this year?

No, penalty charges applied to any non-current tax arrears will continue to be applied until the arrears are cleared.

What is the property taxation system in Wilton?

The Municipality follows the guidelines established by the provincial government and uses a property assessment process to ensure that all property owners with similar properties pay similar property taxes.

How are Education taxes determined?

The Municipality is provincially legislated to bill and collect education property tax, and will continue to do so. The Province of Saskatchewan sets the mill rates for education property tax for all public school divisions. The separate school division set their own mill rates and adopted the provincial mill rates. The Municipality does not keep education property tax for use in providing municipal programs or services, rather must remit these collected taxes to the Province.

Can I appeal any portion of my taxes?

No. Only your assessment can be appealed, not your property taxes. The Board of Revision ensures that your assessment is fair and equitable. If you appeal your assessment and the Board makes a change, the decision changes the property assessment value in the year of assessment only and cannot be made retroactive to previous years.