{"id":36,"date":"2016-05-04T05:31:08","date_gmt":"2016-05-04T05:31:08","guid":{"rendered":"http:\/\/15.223.70.103.temp.anaxanet.com\/?page_id=36"},"modified":"2026-03-23T15:59:36","modified_gmt":"2026-03-23T21:59:36","slug":"tax-assessments","status":"publish","type":"page","link":"https:\/\/www.birchhills.ca\/?page_id=36","title":{"rendered":"Tax & Assessment"},"content":{"rendered":"

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Assessment<\/strong><\/h1>\n

What is Assessment?
\n<\/strong>An assessment is the act of determining a property’s value.<\/p>\n

What is the relationship between property assessment and taxes?
\n<\/strong>The key difference is that assessment – determining assessment values for all properties – is SAMA’s responsibility while the task of setting property taxes belongs to municipal governments.<\/p>\n

The relationship between assessment and taxes comes from the fact that municipal governments levy taxes as a “mill rate” that is charged as a proportion of a property’s assessment value.<\/p>\n

Why did the value of my property change?<\/strong>
\nOne of two things may have occurred:
\n1<\/em> – The\u00a0real estate market may have changed.\u00a0 Market forces are the usual cause of a change in assessments.\u00a0 These changing market forces are seen every four years when SAMA does a “revaluation” that updates assessments using a new base year.
\n2<\/em> – A property may also have been changed.\u00a0 For example, the buildings may have been upgraded.\u00a0 This change in physical data can happen at any time.<\/p>\n

Why is it that my assessment value may not match what I just paid for a property, or what another appraiser said my property is worth?
\n<\/strong>To create an equitable system, SAMA determines assessments that reflect long-term values, and avoid short-term market fluctuations.\u00a0 The selling price for any individual property is always subject to short-term, local market conditions, and to the negotiations of each buyer and seller<\/p>\n

As for fee appraisers, they also focus on immediate, actual, local market conditions, not on long-term fair value.\u00a0 Even their assessments, however, may not be the same as what an individual buyer and seller may agree upon when selling a property.<\/p>\n

What happens if I disagree with my property’s assessed value?
\n<\/strong>There is an appeal process you can follow.\u00a0 Please contact your local municipal office or SAMA regional office for more information.<\/p>\n

I’m not sure if I should appeal.\u00a0 How can I find out if the assessment of my property is accurate?
\n<\/strong>First, contact your local municipal office and ask if an assessment open house or information meeting has been scheduled.\u00a0 You can also contact your SAMA regional office and they would be happy to discuss the methods used to arrive at the value of you property.<\/p>\n

Who decides how assessments are done?
\n<\/strong>The policies, procedures and standards for assessment are determined by SAMA, and must be followed by all Saskatchewan municipalities.\u00a0 This job is mandated to SAMA by provincial legislation titled “The Assessment Management Agency Act”<\/em><\/p>\n

Who conducts assessments?
\n<\/strong>Saskatchewan Assessment Management Agency (SAMA) conducts all assessments of properties in the Town of Birch Hills, including all assessment maintenance, revaluations and reinspection work.<\/p>\n

What is a “base date”?
\n<\/strong>The base date is the year on which property assessments are determined.\u00a0 for that reason, revaluations are done every four years so that assessed values remain as up-to-date as possible.<\/p>\n

The current revaluation was implemented in 2025, and is based on 2021 market conditions.<\/p>\n

When is the next revaluation?
\n<\/strong>The next revaluation will be completed in 2029.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=””]\n

Taxation<\/h1>\n

What is the Town’s taxation year?
\n<\/strong>The taxation year is the Town’s fiscal year which is the same as the calendar year, January 1 to December 31, with the property taxes due June 30th of each year.<\/p>\n

What is the\u00a0tax incentives for early or late payments?
\n<\/strong>There is a 5% discount on any portion of taxes paid before June 30th of each year.
\nThere is a 1% penalty on any unpaid\u00a0current year taxes on the first of each month beginning August 1st to December 1st.
\nAny unpaid taxes as of December 31st is deemed arrears and a 10% penalty will be added January 1st of the following year.<\/p>\n

How can I pay my taxes?
\n<\/strong>\u2022\u00a0 At the Town Office (126 McCallum Avenue) – Pay by cash, cheque, debit, e-transfer, or credit card.
\n\u2022\u00a0 Online banking with your financial institution using your\u00a0Roll Number to add a bill payee.\u00a0 Please allow 2-4 business days for bank or internet payments to\u00a0be received at the\u00a0office.
\n\u2022\u00a0 Preauthorized Debit – complete a Pad Agreement Form<\/a> to have your payments debited from your account.
\n\u2022\u00a0 Your mortgage financial institution – If you include tax payments with your mortgage payments, your financial institution will accumulate your payments and pay your tax bill in June.\u00a0 Contact your mortgage financial institution for more details.<\/p>\n

What is the Current Year Tax Rates?
\n<\/strong>2025 Municipal Mill Rate is 11.554
\nMill Rate Factor is 1.2 for Residential and 2.8 for Commercial
\nMinimum Tax is $500.00 for Land and $1375.00 for Improvements<\/p>\n

Please click for previous years mill rates, mill rate factors, and taxable assessments<\/a>.[\/vc_column_text][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"

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