Regina has one of the lowest tax rates per capita compared to other municipalities in Western Canada according to the 2017 Residential Property Taxes & Utility Charges Survey.
Paying Your Taxes
The City of Regina offers a variety of property tax payment options including a monthly payment plan called Tax Installment Payment Plan Service (TIPPS), or paying your taxes in full.
Pay your taxes in full by September 30 at your financial institution, at City Hall or by mail.
- At your financial institution (online or in person)
- At City Hall. As City Hall remains closed to the public to prevent the spread of COVID-19, in-person payments will not be accepted at this time.
- Pay by cheque using the 24-hour deposit box, located on the southeast corner of City Hall.
- By mail
- Mail your cheque to the City of Regina PO Box 5042, Regina, SK, S4P 3M3. The City must receive your cheque before September 30 to avoid penalties. Include your payment stub with your cheque.
Note: You cannot pay your property taxes by credit card.
The Tax Installment Payment Plan Service (TIPPS) allows you to pay your taxes in 12 monthly installments.
Enrollment on the program can occur at any time. If you are enrolling for the following year, be sure to have your account balance paid off by December 15. If your start month is after January, your first installment will be adjusted with a “catch up” amount to ensure there is no balance remaining on the account at the end of the year.
Withdrawals are made on the first business day of each month and payments are automatically updated when the new mill rate is set. TIPPS payments are non-refundable.
Applying for TIPPS
- Sign up for Tax and Assessment eProperty, register the property you wish to enroll and follow the steps to sign up for TIPPS. To sign up for eProperty, you will need an access code. If you do not know your access code, please email AssessmentTaxation@regina.ca to request one. Your access code will be mailed to you. For security reasons, access codes cannot be emailed or provided over the phone.
- Print and complete the TIPPS Application Form, attach a "void" cheque or bank verification form, and:
- Email to firstname.lastname@example.org
- Deliver in person at City Hall at the Service Regina desk on the main floor of City Hall.
- Mail to City of Regina "TIPPS" PO Box 1790 Regina, SK S4P 3C8
Withdrawing from TIPPS
You can withdraw from TIPPS online through eProperty or by providing the TIPPS Cancellation Form to the Property Taxation & Administration Branch up to three business days prior to the next scheduled payment.
Change your TIPPS Banking Information
You can change the bank account used for your TIPPS payment online through eProperty or by providing the TIPPS Banking Information Change Form, to the City of Regina. Include a "void" cheque or banking information of the new account.
Moving to a New Home
TIPPS participation is not transferable if you sell your home. Make sure you cancel your previous property and enroll your new property on TIPPS.
Update Your Property Tax Account
Update Your Mailing Address
The City of Regina obtains its mailing address for new owners from the address that is registered on the title with Information Services Corporation (ISC).
You can update your mailing address information through eProperty or by completing the Mailing Address Change Form and mailing it to the City of Regina, PO Box 1790, Regina, SK, S4P 3C8. Each owner of the property must fill out and sign the form and list all the properties for which you require the mailing address updated.
Update Your School Tax Declaration
The school tax designation is a declaration of faith. This declaration will apply to all the properties you own. You can update your school tax declaration online through eProperty or you can complete either the Individual Education Tax Declaration Form or the Organization Education Tax Declaration Form and mail to the City of Regina, PO Box 1790, Regina, SK, S4P 3C8.
If you do not complete a school tax declaration with the City of Regina, the individual is deemed to be a tax payer of the public school system under The Education Act.
Assessment Notice Declaration
Property Owners can declare a single member of the ownership group to receive notices for their property. For more information on declaring one individual to receive notices, please call 306-777-7240.
Your Property Tax Notice
The City is the agent for all property tax collection within its boundaries. Your property tax notice is a statement identifying how much your property tax is for the current tax year, including details of the taxing authorities that receive a portion of your tax dollars.
Supplementary Tax Notice
If you make changes to your home that affect the assessment, you may also receive a Supplementary Tax Notice in addition to your Tax Bill. This notice represents a change in your taxes for a portion of the year.
Property Tax Penalties
Late payment penalty of 1.50% per month is applied to accounts with outstanding balances after the tax deadline. Penalties do not apply if you participate in the TIPPS program.
If your property taxes are unpaid after December 31, your property will be declared in arrears and the penalty will increase to 1.75% per month. Your property's address and outstanding amount will be included in a Leader Post advertisement of tax accounts in arrears in accordance with the Tax Enforcement Act.
If your tax account is still in arrears by April, the City of Regina will register a tax lien on your property. The Tax Enforcement Act gives the City the authority to pursue taking title of your property. The City has the right to pursue collection options under The Cities Act.
Calculating Property Tax
The taxation year (City’s fiscal year) is the same as the calendar year, January 1 to December 31.
The property tax calculation is shown in the following formula:
Municipal Levy = Taxable Assessment × Municipal Mill Rate × Mill Rate Factor ÷ 1000
Library Levy = Taxable Assessment × Library Mill Rate × Mill Rate Factor ÷ 1000
School Levy = Taxable Assessment × School Mill Rate ÷ 1000
Net Levy = Municipal Levy + Library Levy + School Levy
Your property tax bill can also include the following:
- Laneway charges
- Local improvement levies
- Outstanding account balances
- Business Improvement District Tax
- Costs incurred by the City to do bylaw work related to untidy/unsightly land, noxious weeds,
- Junked vehicles, or fire damage
- Phase-in adjustments (commercial and industrial class properties only)
The provincial percentage is a factor set by the Province of Saskatchewan to adjust the assessment used as the basis for calculating property tax.
Property Classes and Provincial Percentages
Below is a chart listing the property classes and provincial percentages applicable for 2020.
Tax Policies and Mill Rates
After the Province, Regina Separate School Division, Regina Public Library Board and City determine their annual budgets, the City uses the mill rates (also known as tax rates) and council-approved tax policies to calculate your property tax. Tax policies are set by Council and can impact the amount of property taxes paid. For example: during a reassessment, City Council reviews its current tax policies and any other tax policy options available.
The Province sets the tax policy for education property tax, including Province-wide mill rates to calculate the education tax for all properties.
The tax per dollar of assessed value of property. The rate is expressed in "mills", where one mill is one-tenth of a cent ($0.001). Mill rates are set by each taxing authority to raise the revenue required by their budget.
Mill Rates for 2020:
Mill Rate Factor
A mill rate factor is a tax policy tool used to redistribute the amount of total taxes paid by each property class and subclass. Changes to a mill rate factor will not increase or decrease the total amount of taxes collected annually by the Province, Regina Separate School Division, Regina Public Library Board or City.
Mill Rate Factors for 2020:
|Mill Rate Factor|
Business Improvement Districts
The City of Regina collects tax on behalf of Business Improvement Districts (BID).
There are two BIDs in Regina. The first is called Regina Downtown and includes the area between Osler Street to Albert Street and Saskatchewan Drive to Victoria Avenue. The second is called the Regina Warehouse District and includes the area surrounding Dewdney Avenue from Albert Street to Broad Street.
BID Mill Rates for 2020:
This is a tax policy tool used to phase in tax changes resulting from reassessment. Tax phase-in plans can be:
- up to four years
- different for each property class or subclass
- different for tax increases and decreases
Phase-in cannot be applied to changes in the tax rate resulting from the annual budget or changes to the property's assessment because of new construction, renovations or demolitions.
Under the provincial legislation, Saskatchewan municipalities can adopt a base tax as one of their tax policies. A base tax can only be applied to municipal taxes; it does not change the calculation for the school and library portion of the tax bill.
Base Tax + [(Taxable Assessment × Municipal Mill Rate × Mill Rate Factor) ÷ 1000]
Implementing a base tax increases the property tax paid on lower-assessed properties and decreases the property tax paid on higher-assessed properties. A base tax does not increase or decrease the total taxes collected by the City.
Under the provincial legislation, Saskatchewan municipalities can adopt a minimum tax as one of their tax policies. This is to establish a minimum amount of tax with respect to any property and can only be applied to municipal taxes.
Municipal Taxes = (Taxable Assessment × Municipal Mill Rate × Mill Rate Factor) ÷ 1000
If the above calculation is lower than the minimum tax, the minimum tax amount would be applied to the property. If the calculation is higher than the minimum tax, the calculated amount would be applied to the property.
Tax Exemptions for Non-Profits
Each year, the City considers requests for property tax exemptions from non-profit organizations. To help guide these decisions and ensure a fair, consistent and transparent process, the Community Non-Profit Tax Exemption Policy was put into effect January 1, 2019.
The purpose of the proposed Community Non-Profit Tax Exemption Policy is to:
- Set the parameters under which the City will consider applications for property tax exemptions from non-profit organizations with financial need
- Provide fair, consistent treatment and consideration for all applicants from the non-profit sector
- Support the services and organizations in financial need that further Council’s priorities, as outlined in Design Regina: The Official Community Plan, without placing an undue burden on Regina property taxpayers
To be eligible for a tax exemption, an organization must meet all requirements of the Community Non-Profit Tax Exemption Policy. These requirements include:
- Compliance with municipal policies, bylaws, codes, and legislation;
- A purpose or mandate that aligns with Council priorities and objectives;
- Accessibility to the public;
- Demonstration of financial need.
Applicants must submit a completed Application for Community Non-Profit Tax Exemption, along with supporting documents, by June 30 to be considered for the following taxation year.
- For example, June 30, 2020 deadline for a property tax exemption in 2021
Administration will review applications under the Community Non-Profit Tax Exemption Policy and make recommendations to Council.
Tax exemptions are dependent on the annual budget set by Council. The total amount of exempted municipal tax dollars will not exceed $1.2 million.
All recipients of property tax exemptions from the City are required to make public acknowledgement of the exemption.